A. Senior citizens that qualify as a Low Income Household shall be eligible for a 50% reduction of the parcel tax if they own and reside on a single-family residential parcel or multi-family residential parcel within the City. Eligible senior citizens meeting the criteria to qualify for the reduction shall complete and submit annually to the City a Parcel Tax Reduction Claim Form. The Parcel Tax Reduction Claim Form must be submitted to CFO on an annual basis and no later than March 1 of each tax year. An applicant must become a senior citizen prior to July 1 of the fiscal year for which the reduction is requested.
B. This parcel tax is a property tax and qualified property owners and renters shall be entitled to the benefits of the Gonsalves-Deukmejian-Petris Senior Citizen's Property Tax Assistance Law (Cal. Revenue and Taxation Code §§ 20501 et seq.) and the Senior Citizens and Disabled Property Tax Postponement Law (Cal. Revenue and Taxation Code §§ 20581 et seq.), as provided by law.
(Ord. 2016-013 § 1 (part))