Franchise Tax Board

Homeowner and Renter Assistance

Important update: The state budget approved for the 2008/2009 fiscal year deleted funding for the Homeowner and Renter Assistance Program. Since there is no funding in the state budget for this program, 2008 claims cannot be paid.

The Franchise Tax Board will continue to accept 2008 claims and will hold them in the event that funding later becomes available. However, at this time there is no expectation that there will be any funds available to pay those claims.

Please direct any questions on the program to the Franchise Tax Board, at 800.868.4171 Monday through Friday, between 7:00 a.m. and 6:00 p.m.

Homeowner Assistance Program

This program allows a once-a-year payment from the State of California to qualified individuals based on part of the property taxes assessed and paid on their homes. For the 2008 claim year, the maximum amount of assistance that an eligible homeowner may receive is $472.60, which is 139 percent of the property taxes paid of the first $34,000 of full value of the home (139% x $340.00). You may be eligible to file a 2008 claim if you are a United States citizen, designated alien or qualified alien when you file your claim and you met the following criteria on December 31, 2007:

  • You were 62 years of age or older, blind, or disabled.
  • You owned and lived in your own home.
  • You had a total household income of $44,096 or less.

Renter Assistance Program

This program allows a once-a-year payment from the State of California to qualified individuals based on part of the property taxes that they paid indirectly when they paid their rent. The maximum amount of assistance that a claimant may receive is 139 percent of $250.00, the statutory property tax equivalent (139% x $250.00), which is $347.50. You may be eligible to file a 2008 claim for Renter Assistance if you are a United States citizen, designated alien or qualified alien when you file your claim and you met the following criteria on December 31, 2007:

  • You were 62 years of age or older, blind, or disabled.
  • You lived in a qualified rented residence in California.
  • You paid $50.00 or more per month in rent on that residence.
  • You had a total household income of $44,096, or less.

Related information: Also see Nonrefundable Renters' Credit. This is a tax credit available to qualifying California residents who paid rent on their primary residence.