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specified percentage of $250, determined according to the claimant’s income. In order to be eligible to

claim assistance for the 2005 claim year, the claimant must have been at least 62 years of age, blind, or

disabled on December 31, 2004. (Rev. & Tax. Code, § 20505, subd. (a).) In addition, pursuant to

R&TC section 20561, subdivision (a), a claimant must supply evidence of age, blindness, or disability.

The HRA law adopts the definition of “disabled” used by the federal government when

determining eligibility for Supplemental Security Income (SSI) benefits. (Rev. & Tax. Code, § 20505,

subd. (a); Welf. & Inst. Code, § 12050, subd. (d).) Under this definition, a “disabled” individual is one

who is:

“[U]nable to engage in any substantial gainful activity by reason of any medically

determinable physical or mental impairment which can be expected to result in death or

which has lasted or can be expected to last for a continuous period of not less than twelve

months.” (42 U.S.C. § 1382c(a)(3)(A).)

California Code of Regulations, title 18, section 20504, requires a claimant to provide

acceptable evidence of disability in one of the following forms: (1) a Medicare Card, if receiving Social

Security or SSI benefits as a disabled person; (2) a Social Security Award Letter; (3) an SSI payment

decision; or (4) documentation accepted by a local, state, or federal agency to support its determination

of “disability” under the above-quoted definition.

The Legislature initially enacted property tax assistance into law (eventually known as

the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law) in 1967 to assist senior

citizen homeowners with the payment of property taxes beginning on or after June 30, 1968. (Former

Rev. & Tax. Code, §§ 19501-19540, as added by Stats. 1967, ch. 963, § 103.5, pp. 2503-2510.) The law

also conferred jurisdiction on the Board to hear appeals from the FTB’s denial of assistance. (Former

Rev. & Tax. Code, § 19540, as added by Stats. 1967, ch. 963, § 103.5, p. 2510.) By 1977, the

Legislature expanded the law to allow property tax assistance to renters of residential dwellings as well.

(Rev. & Tax. Code, § 20505, added by Stats. 1977, ch. 1242, § 14, p. 4199.) Beginning in 1978, “totally

disabled” homeowners and renters, regardless of age, became eligible for assistance. (Rev. & Tax.

Code, § 20505, as amended by Stats. 1978, ch. 576, § 13, p. 1959.) Finally, in 1979, the Legislature

amended the law to allow assistance to “blind or disabled” claimants, rather than “totally disabled”

claimants. (Rev. & Tax. Code, § 20505, as amended by Stats. 1979, ch. 30, § 1, p. 87.) Since 1979, the

Appeal of Gesele L. Bailey

NOT TO BE CITED AS PRECEDENT

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Homeowners And Renters Property Tax Assistance Appeal Form - State Of California - Board Of Equalization Page 2