BILL NUMBER: AB 1636	CHAPTERED  10/10/99

	CHAPTER   928
	FILED WITH SECRETARY OF STATE   OCTOBER 10, 1999
	APPROVED BY GOVERNOR   OCTOBER 10, 1999
	PASSED THE ASSEMBLY   SEPTEMBER 10, 1999
	PASSED THE SENATE   SEPTEMBER 9, 1999
	AMENDED IN SENATE   SEPTEMBER 9, 1999
	AMENDED IN SENATE   AUGUST 16, 1999
	AMENDED IN SENATE   JUNE 21, 1999
	AMENDED IN ASSEMBLY   APRIL 5, 1999

INTRODUCED BY   Assembly Member Mazzoni

                        MARCH 3, 1999

   An act to add Sections 20508.1 and 20583.1 to the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1636, Mazzoni.   Tax assistance.
   The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax
Assistance Law provides for the specified tax assistance to claimants
who own or rent their residence.  The Senior Citizens and Disabled
Citizens Property Tax Postponement Law provides for the postponement
of property taxes for eligible individuals.
   This bill would provide that for purposes of those laws a
residential dwelling includes houseboats and floating homes.


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


  SECTION 1.  Section 20508.1 is added to the Revenue and Taxation
Code, to read:
   20508.1.  For purposes of Section 20508, "residential dwelling"
includes floating homes.
  SEC. 2.  Section 20583.1 is added to the Revenue and Taxation Code,
to read:
   20583.1.  For purposes of Section 20583, "residential dwelling"
includes houseboats and floating homes.