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Homeowners And Renters Property Tax Assistance Appeal

BOARD OF EQUALIZATION

STATE OF CALIFORNIA

In the Matter of the Appeal of:

)

SUMMARY DECISION

)

HOMEOWNERS AND RENTERS

)

PROPERTY TAX ASSISTANCE APPEAL

)

YVONNE WASHINGTON

)

Case No. 386728

)

Adopted: November 14, 2007

Representing the Parties:

For Appellant:

Yvonne Washington

For Franchise Tax Board:

Dawn Russ, Staff Operations Specialist

Counsel for the Board of Equalization:

Nancy Vedera, 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 (respondent or FTB) in denying

appellant’s claim for property tax assistance in the amount of $1.00 or more for the 2005

claim year.

The issue presented in this appeal is whether respondent properly denied appellant’s claim for

property tax assistance.

FINDINGS AND DISCUSSION

Background

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

Assistance (HRA) for 2005. The FTB issued a notice which denied assistance because the claim was

not timely filed. The FTB notice informed appellant that her claim may be reconsidered if she

The record does not indicate the exact amount on appeal. We note that the maximum amount is $347.50. (Rev. & Tax

Code § 20544.)

Appeal of Yvonne Washington

NOT TO BE CITED AS PRECEDENT

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Homeowners And Renters Property Tax Assistance Appeal