Summary Decision - Homeowners And Renters Property Tax Assistance Appeal Form printable pdf download

Summary Decision - Homeowners And Renters Property Tax Assistance Appeal Form

BOARD OF EQUALIZATION

STATE OF CALIFORNIA

In the Matter of the Appeal of:

)

SUMMARY DECISION

)

HOMEOWNERS AND RENTERS

)

PROPERTY TAX ASSISTANCE APPEAL

)

SHERRY R. KING

)

Case No. 310079

)

Adopted: June 13, 2006

Representing the Parties:

For Appellant:

Sherry R. King

For Franchise Tax Board:

Janet Butler, Legal Analyst

Counsel for the Board of Equalization:

Ian C. Foster, Tax Counsel

This appeal is made pursuant to sections 19324 and 20645 of the Revenue and Taxation

Code (R&TC) from the action of the Franchise Tax Board in denying appellant’s claim for property tax

assistance in the amount of $312.50 for the 2004 claim year. The issue presented in this appeal is

whether appellant was disabled for HRA purposes.

FINDINGS AND DISCUSSION

Appellant, a renter-claimant, claimed Homeowners and Renters Property Tax Assistance

(HRA) for 2004. Respondent (FTB) issued a notice which denied assistance because appellant had not

provided sufficient proof of her disability. Appellant filed this timely appeal.

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

Appeal of Sherry R. King

NOT TO BE CITED AS PRECEDENT

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Summary Decision - Homeowners And Renters Property Tax Assistance Appeal Form