Property tax assistance: eligibility.

The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meets specified criteria, including that they either be 62 years of age or older or blind or disabled, as defined, to file with the Franchise Tax Board a claim for assistance. That law authorizes assistance in an amount equal to a percentage, determined as provided, of either the property taxes accrued and paid by the claimant on their residential dwelling or, with respect to a claimant renting their residence, the applicable statutory property tax equivalent. That law prohibits assistance if the claimant's gross household income exceeds $35,251, adjusted as provided. That law requires a claim for assistance under these provisions, and a specified additional declaration applicable in the case of assistance used to pay delinquent property taxes, to be under penalty of perjury. This bill, until December 1, 2025, would recast these provisions as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law and authorize any individual, without regard to age, blindness, or disability, who otherwise meets the above-described criteria to file a claim for assistance. The bill would decrease the maximum gross household income for a claimant to qualify for assistance from $35,251 to $30,000, adjusted as provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes. The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities. By expanding eligibility for property tax assistance under these provisions, thereby expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.