BILL NUMBER: AB 1952 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 27, 2016
INTRODUCED BY Assembly Member Gordon
(Principal coauthor: Assembly Member Patterson)
FEBRUARY 12, 2016
An act to amend Section 16180, Sections
16182, 16183, 16184, 16186.5, 16200, 16202, and 27282
of of, and to amend, repeal, and add Section 16180 of,
the Government Code, and to amend Sections 2514, 2781, 20503,
20505, 20585, 20586, 20621, 20627, 20640.3, and 20641 of the Revenue
and Taxation Code, relating to taxation, and making an appropriation
therefor.
LEGISLATIVE COUNSEL'S DIGEST
AB 1952, as amended, Gordon. Property tax postponement.
(1) Existing law authorizes the Controller, upon approval of a
claim for the postponement of ad valorem property taxes, to directly
pay a county tax collector for the property taxes owed by the
claimant, as provided. Existing law establishes the Senior Citizens
and Disabled Citizens Property Tax Postponement Fund and continuously
appropriates moneys in the fund to the Controller for specified
purposes, including disbursements relating to the postponement of
property taxes pursuant to the Property Tax Postponement Law.
Existing law requires the Controller to, on June 30, 2018, and on
June 30 each year thereafter, transfer any moneys in the fund in
excess of $15,000,000 to the General Fund.
This bill would instead require the Controller
Controller, until January 1, 2019, to transfer any moneys
in the fund in excess of $15,000,000,
$20,000,000 as specified above, not otherwise needed to pay
claims approved by the Controller for the postponement of property
taxes to the General Fund. The bill would revert this threshold
back to $15,000,000 as of January 1, 2019. The bill would
also authorize also, until January 1, 2019,
require the Director of Finance to, upon determination by the
Controller that there are insufficient moneys in the fund to pay all
approved claims for the postponement of property taxes and receipt of
written notification from the Controller, authorize expenditures
from the General Fund in an amount necessary to pay those claims not
sooner than 30 days after notification in writing of the necessity of
those expenditures to the chairpersons of the fiscal committees of
each house of the Legislature and of the Joint Legislative Budget
Committee. By authorizing the expenditure of additional general fund
monies for the purpose of the property tax postponement program, this
bill would make an appropriation.
(2) Existing law requires that all sums paid for the postponement
of property taxes be secured by a lien in favor of the state. In the
case of a lien on real property for this purpose, existing law
requires, among other things, the recorder for the county in which
the real property is subject to the lien to provide a copy of the
notice of lien to the county tax collector.
This bill would additionally require the county recorder to
provide a copy of the notice of lien to the county assessor.
(3) Existing law requires the Controller to reduce the amount of
the obligation secured by the lien against the real property by the
amount of any payments received for that purpose and by specified
amounts paid by the Franchise Tax Board or by certain other
authorized amounts.
This bill would require that payments received for the reduction
of the obligation be applied first to any interest due on the loan,
2nd to the principal property tax amount, and finally, if there is
any remaining balance, to administrative fees.
(4) Existing law authorizes recordation of certain documents,
including a release, discharge, or subordination of a lien for
postponed property taxes, without acknowledgment, certificate of
acknowledgment, or further proof.
This bill would delete the reference to the subordination of a
lien for postponed property taxes from the above-described list of
documents that may be recorded without acknowledgment, certificate of
acknowledgment, or further proof.
(5) Existing law requires, with respect to a claimant whose
property taxes are paid by a lender from an impound, trust, or other
specified type of account, the tax collector to notify the auditor of
the claimant's name and address, and the duplicate amount of money
the Controller transferred to the tax collector via an electronic
fund transfer. Existing law requires the county auditor, treasurer,
or disbursing officer to send a check, in the amount of money based
on the electronic transfer by the Controller, to the Controller
within 60 days of the replicated payment.
This bill would require the county tax collector to notify the
auditor, as described above, upon receipt of the electronic fund
transfer by the Controller. The bill would require the tax collector
to enter the fact that taxes on the property have been postponed in
appropriate columns on the roll and, in the case of the secured roll,
authorize entry of this information in that portion of the roll
which has been designated for tax default information. The bill would
require the county auditor, treasurer, or disbursing officer to
refund a replicated payment to the claimant, instead of the
Controller.
(6) Existing law requires, for purposes of the
Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance
Law, that all losses and nonexpenses be converted to zero for the
purpose of determining whether the homeowner meets the Property Tax
Postponement requirement.
This bill would instead require that all losses and nonexpenses be
converted to zero, as specified above, for the purposes of the
Property Tax Postponement Law.
(7) Existing law requires that a claimant for property tax
postponement, generally, be an individual who is a member of the
household, is either an owner-occupant, tenant stockholder occupant,
or possessory interestholder occupant of the residential dwelling as
to which postponement is claimed, and is either 62 years of age or
older, blind, or disabled. With respect to blind and disabled
claimants, existing law requires that the claimant be blind or
disabled, as specified, at the time of application or on December 10
of the fiscal year for which postponement is claimed, whichever is
earlier.
This bill would instead require, for blind and disabled claimants,
that the claimant be blind or disabled at the time of application or
on February 10 of the fiscal year for which postponement is claimed,
whichever is earlier.
(8) This bill would make various technical changes related to the
property tax postponement program, including updating statutory
references to the Senior Citizens and Disabled Citizens Property Tax
Postponement Fund and deleting obsolete references to certificates of
eligibility and postponement for mobilehomes.
(9) By changing the duties of local officials with respect to the
administration of the property tax postponement program, 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, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 16180 of the Government Code, as amended by
Section 1 of Chapter 391 of the Statutes of 2015, is amended to read:
16180. (a) There is hereby created in the State Treasury a Senior
Citizens and Disabled Citizens Property Tax Postponement Fund. The
fund shall be an interest-bearing fund. Subject to subdivision (b)
and notwithstanding Section 13340, the fund is continuously
appropriated to the Controller, commencing January 1, 2015, for
purposes of administering this chapter, including, but not limited
to, necessary administrative costs and disbursements relating to the
postponement of property taxes pursuant to the Property Tax
Postponement Law (Chapter 2 (commencing with Section 20581), Chapter
3 (commencing with Section 20625), and Chapter 3.5 (commencing with
Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation
Code).
(b) The Controller shall do both of the following:
(1) On June 30, 2017, transfer any moneys in the fund in excess of
twenty million dollars ($20,000,000) to the General Fund.
(2) On June 30, 2018, and on June 30 each year thereafter,
transfer any moneys in the fund in excess of fifteen million
dollars ($15,000,000) twenty million dollars
($20,000,000) not otherwise needed to pay claims approved by
the Controller for the postponement of property taxes pursuant to the
Property Tax Postponement Law (Chapter 2 (commencing with Section
20581), Chapter 3 (commencing with Section 20625), and Chapter 3.5
(commencing with Section 20640) of Part 10.5 of Division 2 of the
Revenue and Taxation Code) to the General Fund.
(c) On or after January 1, 2015, any loan repayments relating to
the Senior Citizens and Disabled Citizens Property Tax Postponement
Law shall be deposited into the Senior Citizens and Disabled Citizens
Property Tax Postponement Fund.
(d) Any funds remaining upon the effective date of this section in
an impound account formerly provided for pursuant to this chapter,
shall be transferred to the Senior Citizens and Disabled Citizens
Property Tax Postponement Fund.
(e) If the Controller determines that there are insufficient
moneys in the fund to pay all approved claims for the postponement of
property taxes, the Director of Finance, upon receiving notification
from the Controller, may shall
authorize expenditures from the General Fund in an amount necessary
to pay those claims not sooner than 30 days after providing written
notification of the necessity of authorizing those expenditures to
the chairpersons of the fiscal committees of each house of the
Legislature and the chairperson Chairperson
of the Joint Legislative Budget Committee.
(f) This section shall remain operative only until January 1,
2019, and as of that date is repealed.
SEC. 2. Section 16180 is added to the
Government Code , to read:
16180. (a) There is hereby created in the State Treasury a Senior
Citizens and Disabled Citizens Property Tax Postponement Fund. The
fund shall be an interest-bearing fund. Subject to subdivision (b)
and notwithstanding Section 13340, the fund is continuously
appropriated to the Controller for purposes of administering this
chapter, including, but not limited to, necessary administrative
costs and disbursements relating to the postponement of property
taxes pursuant to the Property Tax Postponement Law (Chapter 2
(commencing with Section 20581), Chapter 3 (commencing with Section
20625), and Chapter 3.5 (commencing with Section 20640) of Part 10.5
of Division 2 of the Revenue and Taxation Code).
(b) The Controller shall, on June 30 of each year, transfer any
moneys in the fund in excess of fifteen million dollars ($15,000,000)
not otherwise needed to pay claims approved by the Controller for
the postponement of property taxes pursuant to the Property Tax
Postponement Law (Chapter 2 (commencing with Section 20581), Chapter
3 (commencing with Section 20625), and Chapter 3.5 (commencing with
Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation
Code) to the General Fund.
(c) Any loan repayments relating to the Senior Citizens and
Disabled Citizens Property Tax Postponement Law shall be deposited
into the Senior Citizens and Disabled Citizens Property Tax
Postponement Fund.
(d) Any funds remaining upon the effective date of this section in
an impound account formerly provided for pursuant to this chapter,
shall be transferred to the Senior Citizens and Disabled Citizens
Property Tax Postponement Fund.
(e) This section shall become operative on January 1, 2019.
SEC. 2. SEC. 3. Section 16182 of the
Government Code, as amended by Section 2 of Chapter 391 of the
Statutes of 2015, is amended to read:
16182. (a) All sums paid by the Controller under the provisions
of this chapter, together with interest thereon, shall be secured by
a lien in favor of the State of California when funds are transferred
to the county by the Controller upon the real property for which
property taxes have been postponed. In the case of a residential
dwelling which is part of a larger parcel taxed as a unit, such as a
duplex, farm, or multipurpose or multidwelling building, the lien
shall be against the entire tax parcel.
(b) In the case of real property:
(1) The lien shall be evidenced by a notice of lien for postponed
property taxes executed by the Controller, or the authorized delegate
of the Controller, and shall secure all sums paid or owing pursuant
to this chapter, including amounts paid subsequent to the initial
payment of postponed taxes on the real property described in the
notice of lien.
(2) The notice of lien may bear the facsimile signature of the
Controller. Each signature shall be that of the person who shall be
in the office at the time of execution of the notice of lien;
provided, however, that such notice of lien shall be valid and
binding notwithstanding any such person having ceased to hold the
office of Controller before the date of recordation.
(3) The form and contents of the notice of lien for postponed
property taxes shall be prescribed by the Controller and shall
include, but not be limited to, the following:
(A) The names of all record owners of the real property for which
the Controller has advanced funds for the payment of real property
taxes.
(B) A description of the real property for which real property
taxes have been paid.
(C) The identification number of the notice of lien which has been
assigned the lien by the Controller.
(4) Within 14 business days of the transfer of funds and the
notice of lien to the county by the Controller, the notice of lien
shall be recorded in the office of the county recorder for the county
in which the real property subject to the lien is located.
(5) The recorded notice of lien shall be indexed in the Grantor
Index to the names of all record owners of the real property and in
the Grantee Index to the Controller of the State of California.
(6) After the notice of lien has been duly recorded and indexed,
it shall be returned by the county recorder to the office of the
Controller. The recorder shall provide the county tax collector and
the county assessor with a copy of the notice of lien which has been
executed.
(7) From the time of recordation of a notice of lien for postponed
property taxes, a lien shall attach to the real property described
therein and shall have the priority of a judgment lien for all
amounts secured thereby, except that the lien shall remain in effect
until either of the following occurs:
(A) It is released by the Controller in the manner prescribed by
Section 16186.
(B) The foreclosure or sale of an obligation secured by a lien
which is senior in recording priority to the lien of the State of
California.
(c) In the case of mobilehome loans established prior to February
20, 2009, all of the following shall apply:
(1) The lien shall be evidenced by a notice of lien for postponed
property taxes executed by the Controller, or the authorized delegate
of the Controller, and shall secure all sums paid owing pursuant to
this chapter.
(2) From the time that the Department of Housing and Community
Development receives the notice of lien from the Controller, the
department shall impose a moratorium on any other amendments to the
permanent title record of the mobilehome unit until released by the
Controller in the manner prescribed by Section 16186, or an
authorization for the amendments is given by the Controller in
writing.
(3) From the time of filing a notice of lien, a lien shall attach
to the mobilehome for which eligibility for the postponement of
property taxes has been granted.
SEC. 3. SEC. 4. Section 16183 of the
Government Code, as amended by Section 3 of Chapter 391 of the
Statutes of 2015, is amended to read:
16183. (a) From the time a payment is made pursuant to Section
16180, the amount of that payment shall bear interest at a rate (not
compounded), determined as follows:
(1) Beginning July 1, 2016, the rate of interest shall be 7
percent per annum.
(2) The Controller shall establish an adjusted rate of interest
for the purpose of this subdivision not later than July 15th of any
year if the effective annual yield of the Pooled Money Investment
Account for the prior fiscal year is at least a full percentage point
more or less than the interest rate which is then in effect. The
adjusted rate of interest shall be equal per annum to the effective
annual yield earned in the prior fiscal year by the Pooled Money
Investment Account rounded to the nearest full percent, and shall
become effective for new deferrals, beginning on July 1, 1984, and on
July 1 of each immediately succeeding year, until June 30, 2016.
(3) For loans made prior to June 30, 2016, the rate of interest
provided pursuant to this subdivision for the first fiscal year
commencing after payment is made pursuant to Section 16180 shall
apply for that fiscal year and each fiscal year thereafter until
these postponed property taxes are repaid.
(b) The interest provided for in subdivision (a) shall be applied
beginning the first day of the month following the month in which
that payment is made and continuing on the first day of each month
thereafter until that amount is paid. In the event that any payments
are applied, in any month, to reduce the amount paid pursuant to
Section 16180, the interest provided for herein shall be applied to
the balance of that amount beginning on the first day of the
following month.
(c) In computing interest in accordance with this section,
fractions of a cent shall be disregarded.
(d) For the purpose of this section, the time a payment is made
shall be deemed to be the time an electronic funds transfer is made
by the Controller to the tax collector or the delinquency date of the
respective tax installment, whichever is later.
(e) The Controller shall include on forms supplied to claimants
pursuant to Sections 20621, 20630.5, 20640.9, and 20641 of the
Revenue and Taxation Code, a statement of the interest rate which
shall apply to amounts postponed for the fiscal year to which the
form applies.
SEC. 4. SEC. 5. Section 16184 of the
Government Code is amended to read:
16184. (a) The Controller shall reduce the amount of the
obligation secured by the lien against the real property by the
amount of any payments received for that purpose and by notification
of any amounts paid by the Franchise Tax Board pursuant to Section
20564 of the Revenue and Taxation Code or by any amounts authorized
pursuant to subdivision (f) of Section 20621 of the Revenue and
Taxation Code. Any payment received for that purpose shall be applied
in the following order:
(1) To any interest due on the loan.
(2) To the principal property tax amount.
(3) The remaining balance, if any, to administrative fees.
(b) The Controller shall also increase the amount of the
obligation secured by the lien by the amount of any subsequent
payments made pursuant to Section 16180 with respect to the real
property and to reflect the accumulation of interest. All such
increases and decreases shall be entered in the record described in
Section 16181.
SEC. 5. SEC. 6. Section 16186.5 of
the Government Code is amended to read:
16186.5. In the event that a payment which is made to satisfy an
obligation secured by a lien for postponed property taxes exceeds the
amount owing to the state, the Controller may refund the overpayment
to the party entitled thereto. The Controller shall pay those
refunds out of the amount appropriated by Section 16180, or any
appropriation in lieu thereof.
SEC. 6. SEC. 7. Section 16200 of the
Government Code is amended to read:
16200. In the event that the Controller receives the notice
described in Section 16187 of this code or Section 3375 of the
Revenue and Taxation Code, the Controller may take any of the
following actions which will best serve the interests of the state:
(a) Notify Notify, by United States
mail mail, the tax collector or other
party that such notice has been received and that the Controller must
be given at least 20 days prior notice of the date that the property
will be sold at auction. If the Controller elects to proceed under
this subdivision, the Controller may use funds appropriated by
Section 16180 to bid on the property at the auction up to the amount
secured by the state's lien on the property and any lien on such
property having priority over the state's lien. All additional
amounts paid pursuant to this subdivision shall be added to the
amount secured by the lien on such property provided for in Article 1
(commencing with Section 16180) of this chapter.
(b) Acknowledge by United States mail that the notice required by
Section 16187 of this code or Section 3375 of the Revenue and
Taxation Code has been received.
SEC. 7. SEC. 8. Section 16202 of the
Government Code is amended to read:
16202. Notwithstanding any other provision of law, in the event
that the state acquires an interest in real property pursuant to
subdivision (b) of Section 16200, the Controller may, in addition to
the options provided in Section 16201, take any other action with
respect to that real property interest as will best serve the
interest of the state. These actions may include, but shall not be
limited to, the sale, lease, or retention of any interest so
acquired. The Controller may contract with licensed real estate
brokers, maintenance and repair contractors, security contractors,
appraisers, property managers, insurance brokers, and any other
experts or specialists as may be necessary to protect or preserve the
state's interest in that property. The Controller may pay the costs
incurred pursuant to those contracts out of the amount appropriated
by Section 16180, or from any appropriation in lieu thereof.
The sale of those interests may be made on the basis of
conventional financing arrangements including the securing of payment
through the use of promissory notes, deeds of trust, and other
accepted methods of deferred payment.
SEC. 8. SEC. 9. Section 27282 of the
Government Code is amended to read:
27282. (a) The following documents may be recorded without
acknowledgment, certificate of acknowledgment, or further proof:
(1) A judgment affecting the title to or possession of real
property, authenticated by the certificate of the clerk of the court
in which the judgment was rendered.
(2) A notice of support judgment, an interstate lien, a release of
lien, or any other document completed and recorded by a local child
support agency or a state agency acting pursuant to Title IV-D of the
Social Security Act (42 U.S.C. Sec. 651 et seq.).
(3) A notice of location of mining claim.
(4) Certificates of amounts of taxes, interest and penalties due,
notices of state tax liens and extensions thereof executed by the
state, county, or city taxing agencies or officials pursuant to
Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of
the Government Code, and Sections 2191.3, 2191.4, and 11495 of the
Revenue and Taxation Code, and releases, partial releases, and
subordinations executed pursuant to Chapter 14 (commencing with
Section 7150) of Division 7 of Title 1 of the Government Code, and
Sections 2191.4, 11496, 14307, and 14308 of the Revenue and Taxation
Code.
(5) Notices of lien for postponed property taxes executed pursuant
to Section 16182.
(6) A release or discharge of a lien for postponed property taxes
as authorized by Chapter 6 (commencing with Section 16180) of Part 1
of Division 4 of Title 2.
(7) A fixture filing as defined by paragraph (40) of subdivision
(a) of Section 9102 of the Commercial Code.
(8) An order affecting title to or possession of real property
issued by a court in an action subject to Section 12527,
authenticated by the certificate of the clerk of the court in which
the order was issued or a copy of that order authenticated by a
declaration under penalty of perjury by the Attorney General or by an
assistant or deputy of the Attorney General attesting that the
contents of the copy are the same as the original order issued by the
court.
(9) A court certified copy of a satisfaction of judgment.
(10) A certificate of correction filed pursuant to Sections 66470
and 66472.1.
(b) Any document described in this section, from the time it is
filed with the recorder for record, is constructive notice of the
contents thereof to subsequent purchasers and mortgagees.
SEC. 9. SEC. 10. Section 2514 of the
Revenue and Taxation Code is amended to read:
2514. (a) Upon receipt of the electronic fund transfer by the
Controller described in Section 20602, 20630, or 20640.6, the
following shall occur:
(1) The tax collector shall enter the fact that taxes on the
property have been postponed in appropriate columns on the roll. In
the case of the secured roll, this information may be entered in that
portion of the roll which has been designated for tax default
information as required by Section 3439.
(2) With respect to a claimant whose property taxes are paid by a
lender from an impound, trust, or other type of account described in
Section 2954 of the Civil Code, the tax collector shall notify the
auditor of the claimant's name and address, and the duplicate amount
of money the Controller transferred to the tax collector via an
electronic fund transfer.
The county auditor, treasurer, or disbursing officer shall refund
the amount of money, based on the electronic fund transfer by the
Controller, to the claimant within 60 days of the replicated payment.
(b) The procedures established by this chapter shall not be
construed to require a lender to alter the manner in which a lender
makes payment of the property taxes of such a claimant.
SEC. 10. SEC. 11. Section 2781 of
the Revenue and Taxation Code is amended to read:
2781. If a taxpayer or agent for the taxpayer submits a payment
indicated for application to a specific tax or tax installment and
that tax or tax installment already has been paid, the county shall
return the replicated payment to the tendering party within 60 days
of the date the payment becomes final. For purposes of this section,
"final" means the original payment that is not subject to chargeback,
dishonor, or reversal. However, when a replicated payment is made of
any tax or tax installment paid by an electronic fund transfer
pursuant to Section 2514, the amount of the replicated payment shall
be paid to the claimant on whose behalf the electronic fund transfer
was made.
SEC. 11. SEC. 12. Section 20503 of
the Revenue and Taxation Code is amended to read:
20503. (a) "Income" means adjusted gross income as defined in
Section 17072 plus all of the following cash items:
(1) Public assistance and relief.
(2) Nontaxable amount of pensions and annuities.
(3) Social security benefits (except Medicare).
(4) Railroad retirement benefits.
(5) Unemployment insurance payments.
(6) Veterans' benefits.
(7) Exempt interest received from any source.
(8) Gifts and inheritances in excess of three hundred dollars
($300), other than transfers between members of the household. Gifts
and inheritances include noncash items.
(9) Amounts contributed on behalf of the contributor to a
tax-sheltered retirement plan or deferred compensation plan.
(10) Temporary workers' compensation payments.
(11) Sick leave payments.
(12) Nontaxable military compensation as defined in Section 112 of
the Internal Revenue Code.
(13) Nontaxable scholarship and fellowship grants as defined in
Section 117 of the Internal Revenue Code.
(14) Nontaxable gain from the sale of a residence as defined in
Section 121 of the Internal Revenue Code.
(15) Life insurance proceeds to the extent that the proceeds
exceed the expenses incurred for the last illness and funeral of the
deceased spouse of the claimant. "Expenses incurred for the last
illness" includes unreimbursed expenses paid or incurred during the
income calendar year and any expenses paid or incurred thereafter up
until the date the claim is filed. For purposes of this paragraph,
funeral expenses shall not exceed five thousand dollars ($5,000).
(16) If an alternative minimum tax is required to be paid pursuant
to Chapter 2.1 (commencing with Section 17062) of Part 10, the
amount of alternative minimum taxable income (whether or not cash) in
excess of the regular taxable income.
(17) Annual winnings from the California Lottery in excess of six
hundred dollars ($600) for the current year.
(b) For purposes of this chapter, total income shall be determined
for the calendar year (or approved fiscal year ending within that
calendar year) which ends within the fiscal year for which assistance
is claimed.
(c) For purposes of Chapter 2 (commencing with Section 20581),
Chapter 3 (commencing with Section 20625), and Chapter 3.5
(commencing with Section 20640), all losses and nonexpenses shall be
converted to zero for the purpose of determining whether the
homeowner meets the Property Tax Postponement requirement.
(d) For purposes of Chapter 2 (commencing with Section 20581),
Chapter 3 (commencing with Section 20625), and Chapter 3.5
(commencing with Section 20640), total income shall be determined for
the calendar year ending immediately prior to the commencement of
the fiscal year for which postponement is claimed.
SEC. 12. SEC. 13. Section 20505 of
the Revenue and Taxation Code, as amended by Section 8 of Chapter 391
of the Statutes of 2015, is amended to read:
20505. "Claimant" means an individual who--
who:
(a) For purposes of this chapter was either (1) 62 years of age or
older on the last day of the calendar year or approved fiscal year
designated in subdivision (b) or (c) of Section 20503, whichever is
applicable, or (2) blind or disabled, as defined in Section 12050 of
the Welfare and Institutions Code on the last day of the calendar
year or approved fiscal year designated in subdivision (b) of Section
20503, who was a member of the household, and who was either: (1)
the owner and occupier of a residential dwelling on the last day of
the year designated in subdivision (b) or (c) of Section 20503, or
(2) the renter of a rented residence on or before the last day of the
year designated in subdivision (b) of Section 20503. An individual
who qualifies as an owner-claimant may not qualify as a
renter-claimant for the same year.
(b) For purposes of Chapter 2 (commencing with Section 20581),
Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing
with Section 20639), and Chapter 3.5 (commencing with Section 20640)
was a member of the household and either an owner-occupant, or a
tenant stockholder occupant, or a possessory interestholder occupant,
or a mobilehome owner-occupant, as the case may be, of the
residential dwelling as to which postponement is claimed on the last
day of the year designated in subdivision (b) or (c) of Section
20503, and who was (1) 62 years of age or older by December 31 of the
fiscal year for which postponement is claimed, or (2) blind or
disabled, as defined in Section 12050 of the Welfare and Institutions
Code, at the time of application or on February 10 of the fiscal
year for which postponement is claimed, whichever is earlier.
SEC. 13. SEC. 14. Section 20585 of
the Revenue and Taxation Code is amended to read:
20585. Postponement shall not be allowed under this chapter,
Chapter 3 (commencing with Section 20625), or Chapter 3.5 (commencing
with Section 20640) if household income exceeds thirty five thousand
five hundred dollars ($35,500).
SEC. 14. SEC. 15. Section 20586 of
the Revenue and Taxation Code is amended to read:
20586. For the purposes of Chapter 2 (commencing with Section
20581), Chapter 3 (commencing with Section 20625), and Chapter 3.5
(commencing with Section 20640), only one claimant per household each
year shall be entitled to postponement. When two or more individuals
in a household are qualified as claimants, they may determine who
the claimant shall be. Such decision is irrevocable. If the
individuals are unable to agree, the matter shall be determined by
the Controller and his or her decision shall be final.
SEC. 15. SEC. 16. Section 20621 of
the Revenue and Taxation Code, as amended by Section 13 of Chapter
391 of the Statues of 2015, is amended to read:
20621. Each claimant applying for postponement under Article 2
(commencing with Section 20601) shall file a claim under penalty of
perjury with the Controller on a form supplied by the Controller. The
claim shall contain all of the following:
(a) Evidence acceptable to the Controller that the person (1) is
62 years of age or older on or before December 31 of the fiscal year
for which the postponement is claimed or (2) blind or disabled, as
defined in Section 12050 of the Welfare and Institutions Code, at the
time of application or on February 10 of the fiscal year for which
the postponement is claimed, whichever is earlier.
(b) A statement showing the household income for the period set
forth in Section 20503.
(c) A statement describing the residential dwelling in a manner
that the Controller may prescribe.
(d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
(e) The county assessor's
parcel number applicable to the property for which the claimant is
applying for the postponement of property taxes.
(f) (1) Documentation evidencing the current existence of any
abstract of judgment, federal tax lien, or state tax lien filed or
recorded against the applicant, and any recorded mortgage or deed of
trust that affects the subject residential dwelling, for the purpose
of determining that the claimant possesses a 40-percent equity in the
subject residential dwelling as required by paragraph (1) of
subdivision (b) of Section 20583.
(2) Actual costs, not in excess of fifty dollars ($50), paid by
the claimant to obtain the documentation shall reduce the amount of
the lien for the year, but not the face amount of the payment
prescribed in Section 16180 of the Government Code.
(g) Other information required by the Controller to establish
eligibility.
SEC. 16. SEC. 17. Section 20627 of
the Revenue and Taxation Code, as amended by Section 15 of Chapter
391 of the Statutes of 2015, is amended to read:
20627. A tenant-stockholder claimant (hereinafter referred to as
"claimant") is an individual who, on the last day of the calendar
year ending immediately prior to the commencement of the fiscal year
for which postponement is claimed is: (a) a tenant-stockholder in a
cooperative housing corporation (as defined in Section 216(b) of the
Internal Revenue Code) and (b) occupies
occupies, as a principal place of residence
residence, a residential unit in the cooperative housing
corporation (notwithstanding Section 216(b) of the Internal Revenue
Code). For the purposes of this chapter, a claimant must be (1) 62
years of age or older on or before December 31 of the fiscal year for
which postponement is claimed or (2) blind or disabled, as defined
in Section 12050 of the Welfare and Institutions Code, at the time of
application or on February 10 of the fiscal year for which the
postponement is claimed, whichever is earlier.
SEC. 17. SEC. 18. Section 20640.3 of
the Revenue and Taxation Code, as amended by Section 29 of Chapter
391 of the Statutes of 2015, is amended to read:
20640.3. A claimant is an individual who:
(a) Holds a right to a possessory interest pursuant to a validly
recorded instrument conveying such possessory interest for a term of
years no less than 45 years beyond the last day of the calendar year
ending immediately prior to the fiscal year for which taxes are
initially postponed;
(b) Occupies as a principal place of residence the residential
dwelling affixed to such possessory interest real property on the
last day of the year designated in Section 20503(c) of this code;
(c) (1) Is 62 years of age or older on or before December 31 of
the fiscal year for which postponement is claimed or (2) blind or
disabled, as defined in Section 12050 of the Welfare and Institutions
Code, at the time of application or on February 10 of the fiscal
year for which the postponement is claimed, whichever is earlier.
SEC. 18. SEC. 19. Section 20641 of
the Revenue and Taxation Code is amended to read:
20641. Forms filed pursuant to this part shall not be under oath
but shall contain, or be verified by, a written declaration that they
are made under the penalty of perjury. All forms filed pursuant to
Chapter 1 (commencing with Section 20501) shall require such
information as the Franchise Tax Board may from time to time
prescribe, and shall be filed with the Franchise Tax Board. The
Franchise Tax Board shall prepare blank forms for the claimant and
shall distribute them throughout the state and furnish them upon
application. All forms filed pursuant to Chapter 2 (commencing with
Section 20581), Chapter 3 (commencing with Section 20625), or Chapter
3.5 (commencing with Section 20640), shall require such information
as the Controller may from time to time prescribe, shall be filed
with the Controller, and the Controller shall prepare such blank
forms for the claimant and shall distribute them throughout the state
and furnish them upon application.
SEC. 19. SEC. 20. If the Commission
on State Mandates determines that this act contains costs mandated by
the state, reimbursement to local agencies and school districts for
those costs shall be made pursuant to Part 7 (commencing with Section
17500) of Division 4 of Title 2 of the Government Code.