California · Through 2026-09-13

RTC § 20544

(a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant’s household income for the time period set forth in Section 20503.
(2) For claims filed with respect to the 2001 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting his or her residence shall be eligible shall be based on the following scale:
The percentage of the
If the total household The statutory statutory property tax
income (as defined in this property tax equivalent used to
part) is not more than: equivalent is: provide assistance is:
$8,812 $250 139%
9,400 250 136
9,987 250 133
10,575 250 131
11,163 250 128
11,750 250 125
12,337 250 122
12,925 250 119
13,513 250 116
14,101 250 113
14,688 250 110
15,275 250 106
15,863 250 100
16,451 250 94
17,038 250 88
17,626 250 83
18,213 250 77
18,800 250 71
19,389 250 65
19,976 250 59
20,564 250 54
21,151 250 49
21,738 250 45
22,327 250 41
22,914 250 36
23,500 250 32
24,088 250 29
24,675 250 26
25,263 250 23
25,851 250 20
26,438 250 17
27,908 250 15
29,376 250 12
30,846 250 10
32,314 250 9
33,783 250 7
35,251 250 6
(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows:
(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.
(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.
(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]
CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501. - 20564.]
ARTICLE 2. Computations [20541. - 20544.]

(a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant’s household income for the time period set forth in Section 20503.

(2) For claims filed with respect to the 2001 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting his or her residence shall be eligible shall be based on the following scale:

The percentage of the

If the total household The statutory statutory property tax

income (as defined in this property tax equivalent used to

part) is not more than: equivalent is: provide assistance is:

$8,812 $250 139%

9,400 250 136

9,987 250 133

10,575 250 131

11,163 250 128

11,750 250 125

12,337 250 122

12,925 250 119

13,513 250 116

14,101 250 113

14,688 250 110

15,275 250 106

15,863 250 100

16,451 250 94

17,038 250 88

17,626 250 83

18,213 250 77

18,800 250 71

19,389 250 65

19,976 250 59

20,564 250 54

21,151 250 49

21,738 250 45

22,327 250 41

22,914 250 36

23,500 250 32

24,088 250 29

24,675 250 26

25,263 250 23

25,851 250 20

26,438 250 17

27,908 250 15

29,376 250 12

30,846 250 10

32,314 250 9

33,783 250 7

35,251 250 6

(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows:

(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.

(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.

(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

Collected 2026-09-14T05:56:33Z. Source file · JSON

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