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Chapter 2.7. Senior Citizens Property Tax Assistance

§ 20503. Submission of Property Tax Bill.

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF91236F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For purposes of Revenue and Taxation Code section 20561, the following rules shall apply:

(a) In the first year for which a claim for assistance is filed, the claimant that owns a residential dwelling must submit with the claim form a copy of the property tax bill for the residential dwelling for the qualifying year for which the assistance is claimed.

(b) For all subsequent years for which the same owner files a claim for assistance with respect to the same property, no property tax bill need be filed.

(c) In any case where there has been a change of residence, change of ownership after the tax bill referenced under subsection (a) was submitted, or upon written request of the Franchise Tax Board to the claimant that such a bill be submitted for verification purposes, the rules of subsections (a) and (b) of this regulation shall not apply.

(d) The provisions of this regulation shall apply to all claims for assistance filed on or after July 1, 2003, for claims relating to the 2004 claim year.”

Credits

Note: Authority cited: Sections 19503, 20561(c) and 20642, Revenue and Taxation Code. Reference: Sections 20503 and 20561(c), Revenue and Taxation Code.

History

  1. New section filed 3-15-2005; operative 4-14-2005 (Register 2005, No. 11).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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