Looking for a Samples California Court Forms And Templates? Download it for free!

Homeowners And Renters Property Tax Assistance Appeal Form - State Of California - Board Of Equalization Page 3

law remains relatively unchanged in these essential provisions.

R&TC section 20541 permits certain renters of residential dwellings to claim property tax

assistance from the State of California; under R&TC section 20544 the amount of assistance is a

specified percentage of $250, determined according to the claimant’s income. The maximum amount of

assistance that a claimant may receive for a 2006 claim is 139 percent of $250.00 (139% x $250.00),

which is $347.50. (Rev. & Tax. Code, § 20544, subd. (a)(2).) A renter-claimant must live in a

residence on which property taxes are paid, or on which “substantially equivalent” payments are made in

lieu of taxes. (Rev. & Tax. Code, § 20509.) Payments in lieu of taxes must be at least 80 percent of the

amount of taxes paid by a property of comparable assessed value to be “substantially equivalent.”

(Appeals of Helen Cantor, et al., 2002-SBE-008, Nov. 13, 2002.)

Property used exclusively for

scientific, religious, hospital, or charitable purposes, such as housing for the elderly, handicapped

families, or low income individuals, and owned or held in trust by nonprofit organizations operating for

those purposes is generally exempt from property tax. (Rev. & Tax. Code, § 214, subds. (a), (f) & (g).)

This Board presumes the FTB’s denial of assistance was correct, and appellant has the

burden of proving error. (Appeals of Jeremiah Xavier Spicer, et al., 2001-SBE-003, May 31, 2001.)

Further, we have held that each tax year must be examined individually and considered on its own

merits (see Appeal of Duane H. Laude, 76-SBE-096, Oct. 6, 1976); this rule applies to HRA appeals as

well (see Appeals of Helen Cantor, et al., supra, at fn. 4).

Appellant continues to contend that she is entitled to a HRA payment for 2005. In

support of her contention, appellant has provided a computer printout showing the payments that she

received during 2004 from California Social Services as well other documents that respondent did not

find persuasive. Respondent contends that her claim for 2005 should be denied because she has not

shown that she was disabled for HRA purposes for a consecutive 12-month period that included

December 31, 2004. Respondent points out that information that it sought and received from the

Department of Health Services does not verify that she was disabled for HRA purposes and argues that

the documentation that she has provided does not establish the contrary.

Board of Equalization cases are generally available for viewing on our website ( ).

Appeal of Gesele L. Bailey

NOT TO BE CITED AS PRECEDENT

- 3 -

Homeowners And Renters Property Tax Assistance Appeal Form - State Of California - Board Of Equalization Page 3