Homeowners And Renters Property Tax Assistance Appeal (Page 2 of 4) in pdf

provides a statement from her physician substantiating that she was incapable of attending to her

personal needs and activities, which prevented her from timely filing her 2005 claim.

Appellant filed this timely appeal. On appeal, appellant contends that she suffers from

several serious illnesses, is of low income and is in need of assistance. Appellant provides in support

part of a letter from the Social Security Administration (SSA) concerning her social security benefits

for 2006, and a Medicare Health Insurance card effective May 1, 2006. Appellant included with her

documentation a partial SSA letter concerning her daughter’s 2006 benefits as well.

Respondent contends that appellant’s 2005 claim was not timely filed, and appellant

has failed to show that the late filing was due to medical incapacity. Appellant’s claim was received

by FTB on July 17, 2006. The last day to timely file a 2005 claim was June 30, 2006. Therefore,

respondent contends, the claim can be accepted only if appellant demonstrates that she suffered from

a “medical incapacity.” Respondent indicates it provided appellant a form to take to her physician for

the purpose of establishing medical incapacity. Appellant did not return the form, nor did she

provide any other evidence of medical incapacity.

Applicable Law

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 law remains relatively unchanged in these essential provisions.

Appeal of Yvonne Washington

NOT TO BE CITED AS PRECEDENT

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