SB 1013: Taxation: Property Tax Assistance for Descendants of Enslaved Persons.

The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meet 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.

This bill would establish the Property Tax Assistance for Descendants of Enslaved Persons Program for purposes of making, upon appropriation by the Legislature, moneys available to persons who meet specified criteria for purposes of providing financial assistance equal to a percentage of the total amount of property taxes paid on a residential dwelling, as defined. The bill would limit that assistance to $4,000. defined, or $4,000, whichever is less, and as subject to specified limitations. The bill would, for purposes of determining a persons eligibility for moneys under the program, require the person to provide an affidavit, under penalty of perjury, containing specified information, if the residential dwelling is owned by the person on property owned by a nonprofit incorporated association. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require the Franchise Tax Board to develop and administer the program and to provide moneys to eligible claimants. The bill would set forth procedures for administering the 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.