CA SB1013

Establishes the Property Tax Assistance for Descendants of Enslaved Persons Program to provide financial assistance for property taxes on residential dwellings for eligible descendants of enslaved or free Black persons in the United States.

Limits assistance to eligible claimants to the total amount of property taxes paid on a residential dwelling or $4,000, whichever is less, for the calendar year in which the claim is made.

Requires claimants to be confirmed as descendants by the California American Freedmen Affairs Agency and to either own and occupy or rent a residential dwelling as their principal place of residence.

Directs the Franchise Tax Board to develop, administer, and distribute the program upon legislative appropriation, and requires claimants to provide affidavits under penalty of perjury for certain ownership situations.

Specifies that assistance is calculated on a pro rata basis when multiple persons share a dwelling and that only one owner-claimant per household may receive assistance per calendar year.