{"data":{"id":"us-ca/rtc-20544","jurisdiction":"us-ca","citation":"RTC § 20544","heading":"","body":"(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.\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 renting his or her residence shall be eligible shall be based on the following scale:\nThe percentage of the\nIf the total household The statutory statutory property tax\nincome (as defined in this property tax equivalent used to\npart) is not more than: equivalent is: provide assistance is:\n$8,812 $250 139%\n9,400 250 136\n9,987 250 133\n10,575 250 131\n11,163 250 128\n11,750 250 125\n12,337 250 122\n12,925 250 119\n13,513 250 116\n14,101 250 113\n14,688 250 110\n15,275 250 106\n15,863 250 100\n16,451 250 94\n17,038 250 88\n17,626 250 83\n18,213 250 77\n18,800 250 71\n19,389 250 65\n19,976 250 59\n20,564 250 54\n21,151 250 49\n21,738 250 45\n22,327 250 41\n22,914 250 36\n23,500 250 32\n24,088 250 29\n24,675 250 26\n25,263 250 23\n25,851 250 20\n26,438 250 17\n27,908 250 15\n29,376 250 12\n30,846 250 10\n32,314 250 9\n33,783 250 7\n35,251 250 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":"1eb338d73c1b471c8b8ef44978670a97d80de84218b87eeec76eb56bd5e84ee7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20543","next":"us-ca/rtc-20561"},"notice":"GroundRules: Original legal text. Not legal advice."}