{"data":{"id":"us-ca/rtc-20543","jurisdiction":"us-ca","citation":"RTC § 20543","heading":"","body":"(a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant’s household income for the period set forth in Section 20503.\n(2) For claims filed with respect to the 2001 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning his or her residential dwelling shall be eligible based on the following scale:\nIf the total household income (as defined in this part) is not more than: The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance is:\n$8,812 139%\n9,400 136\n9,987 133\n10,575 131\n11,163 128\n11,750 125\n12,337 122\n12,925 119\n13,513 116\n14,101 113\n14,688 110\n15,275 106\n15,863 100\n16,451 94\n17,038 88\n17,626 83\n18,213 77\n18,800 71\n19,389 65\n19,976 59\n20,564 54\n21,151 49\n21,738 45\n22,327 41\n22,914 36\n23,500 32\n24,088 29\n24,675 26\n25,263 23\n25,851 20\n26,438 17\n27,908 15\n29,376 12\n30,846 10\n32,314 9\n33,783 7\n35,251 6\n(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:\n(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.\n(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.\n(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).","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e0bfd940b82db674ae372c516e59ee0cd5727750cae2f52b7648f28719753f40","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20542","next":"us-ca/rtc-20544"},"notice":"GroundRules: Original legal text. Not legal advice."}