California Revenue and Taxation Code ARTICLE 1 - General Provisions and Definitions

• Section 20501.
  This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.”(Amended by Stats. 1978, Ch. 43.)
• Section 20502.
  Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part.(Added by Stats. 1977, Ch. 1242.)
• Section 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...
• Section 20504.
  “Household income” means all income received by all persons of a household while members of such household. In the case of a nonresident claimant, “household...
• Section 20505.
  “Claimant” means an individual who:(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar...
• Section 20506.
  In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section...
• Section 20507.
  (a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital or...
• Section 20508.
  “Residential dwelling” means a dwelling occupied by the claimant as the principal place of residence, and so much of the land surrounding it as is...
• Section 20508.1.
  For purposes of Section 20508, “residential dwelling” includes floating homes.(Added by Stats. 1999, Ch. 928, Sec. 1. Effective January 1, 2000.)
• Section 20509.
  “Rented residence” means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance...
• Section 20510.
  “Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the...
• Section 20511.
  “Property tax” shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541.When a residential...
• Section 20512.
  (a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service) levied against a claimant’s residential...
• Section 20513.
  When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than...
• Section 20514.
  (a) Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to...

Last modified: October 22, 2018