BILL NUMBER: SB 1875	CHAPTERED  09/06/02

	CHAPTER  399
	FILED WITH SECRETARY OF STATE  SEPTEMBER 6, 2002
	APPROVED BY GOVERNOR  SEPTEMBER 5, 2002
	PASSED THE ASSEMBLY  AUGUST 15, 2002
	PASSED THE SENATE  MAY 23, 2002
	AMENDED IN SENATE  MAY 16, 2002

INTRODUCED BY   Senator Karnette

                        FEBRUARY 22, 2002

   An act to amend Section 20561 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1875, Karnette.  Senior citizens property tax assistance.
   Under existing law, qualified persons 62 years of age or older who
own or rent their homes may claim state funds to reimburse them for
a portion of the property taxes paid on their homes.  Existing law
specifies requirements for filing a claim for this assistance.
   This bill would revise that provision to authorize the Franchise
Tax Board to prescribe, by regulation, the information necessary to
constitute a valid claim.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 20561 of the Revenue and Taxation Code is
amended to read:
   20561.  (a) Each individual applying for assistance under Article
2 (commencing with Section 20541) of this chapter shall file a claim
under penalty of perjury with the Franchise Tax Board on a form
supplied by the board.  The claim shall include information in the
form and manner prescribed by the Franchise Tax Board that
establishes that the individual was a claimant (as defined in Section
20505) eligible for assistance under this chapter.
   (b) If a claimant submits a claim that satisfies the requirements
of this section, the Franchise Tax Board shall compute the amount of
assistance and authorize payment.  The amount of any assistance
otherwise payable under this part may be applied by the Franchise Tax
Board against any liability due from the claimant (or the claimant's
spouse if a joint return is filed) under any law administered by the
Franchise Tax Board.
   (c) The Franchise Tax Board is authorized to prescribe, by
regulation, the information necessary to constitute a valid claim
under this section.