Summary Decision - Homeowners And Renters Property Tax Assistance Appeal Form (Page 2 of 3) in pdf

Summary Decision - Homeowners And Renters Property Tax Assistance Appeal Form Page 2

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

claim assistance for the 2004 claim year, the claimant must have been at least 62 years of age, blind, or

disabled on December 31, 2003. (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 as 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 that twelve

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

Pursuant to California Code of Regulations, title 18, section 20504, acceptable evidence of disability

includes: (1) a Medicare Card, if receiving Social Security or Supplement Security Income benefits as a

disabled person, (2) a Social Security Award Letter, (3) a Supplement Security Income payment

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

of “disability” under the above-quoted definition.

In this case, appellant has submitted several documents showing that she received

disability insurance benefits from the Employment Development Department (EDD). Unfortunately,

those documents do not show that appellant was “disabled” for HRA purposes because the EDD does

not use the same definition of “disability” as the HRA law.

Unemployment Insurance Code section 2626, subdivision (a), provides that an individual

“shall be deemed disabled” when “because of his or her physical or mental condition, he or she is unable

to perform his or her regular or customary work.” The standard for eligibility to receive state disability

insurance benefits is thus an inability to perform “regular or customary work.” That standard is not as

strict as the standard to be considered disabled within the meaning of the HRA law, which requires that

the individual be “unable to engage in any substantial gainful activity.” An individual may be unable to

perform “regular of customary work” yet still be able to perform a “substantial gainful activity.”

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 Page 2