California Code
DIVISION 2 - OTHER TAXES
PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law

ARTICLE 1 - General Provisions and Definitions

Section 20501. - 20501. This chapter shall be known and may be cited...

Section 20502. - 20502. Unless the context otherwise requires, the definitions given in...

Section 20503. - 20503. (a) “Income” means adjusted gross income as defined in...

Section 20504. - 20504. “Household income” means all income received by all persons...

Section 20505. - 20505. “Claimant” means an individual who: (a) For purposes of...

Section 20506. - 20506. In the case of an owner-claimant, “household” includes the...

Section 20507. - 20507. (a) A claimant shall not lose his or her...

Section 20508. - 20508. “Residential dwelling” means a dwelling occupied by the claimant...

Section 20508.1. - 20508.1. For purposes of Section 20508, “residential dwelling” includes floating...

Section 20509. - 20509. “Rented residence” means premises rented and occupied by the...

Section 20510. - 20510. “Rent” means amount paid at arms length solely for...

Section 20511. - 20511. “Property tax” shall mean only those property taxes for...

Section 20512. - 20512. (a) “Property taxes accrued” means current property taxes (exclusive...

Section 20513. - 20513. When a “rented residence,” as defined in Section 20509,...

Section 20514. - 20514. (a) Assistance shall not be allowed under this chapter...

ARTICLE 2 - Computations

Section 20541. - 20541. (a) Subject to the limitations provided in this chapter...

Section 20542. - 20542. (a) The Franchise Tax Board, pursuant to the provisions...

Section 20543. - 20543. (a) (1) The amount of assistance for a claimant...

Section 20544. - 20544. (a) (1) The amount of assistance for a claimant...

ARTICLE 3 - Claims

Section 20561. - 20561. (a) Each individual applying for assistance under Article 2...

Section 20562. - 20562. For the purposes of this chapter, the requirement that...

Section 20563. - 20563. (a) The claim on which the assistance is based...

Section 20564. - 20564. (a) If a lien for the assistance fiscal year...

CHAPTER 2 - Property Tax Postponement

ARTICLE 1 - General Provisions and Definitions

Section 20581. - 20581. This chapter shall be known and may be cited...

Section 20582. - 20582. Unless the context otherwise requires, the definitions given in...

Section 20583. - 20583. (a) “Residential dwelling” means a dwelling occupied as the...

Section 20584. - 20584. (a) “Property taxes” means all ad valorem property taxes,...

Section 20585. - 20585. (a) Postponement shall not be allowed under this chapter,...

Section 20586. - 20586. For the purposes of Chapter 2 (commencing with Section...

ARTICLE 2 - Postponement

Section 20601. - 20601. Subject to the limitations provided in this chapter, a...

Section 20602. - 20602. Upon approval of a claim described in Section 20601,...

Section 20603. - 20603. The Controller shall prescribe the manner in which a...

Section 20605. - 20605. (a) The postponement of property taxes pursuant to this...

ARTICLE 3 - Claims

Section 20621. - 20621. Each claimant applying for postponement under Article 2 (commencing...

Section 20622. - 20622. The claim for postponement shall be filed after October...

CHAPTER 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law

Section 20625. - 20625. This chapter shall be known and may be cited...

Section 20626. - 20626. Unless the context otherwise requires or unless otherwise provided...

Section 20627. - 20627. A tenant-stockholder claimant (hereinafter referred to as “claimant”) is...

Section 20628. - 20628. Residential unit means an apartment or similar dwelling in...

Section 20629. - 20629. Property taxes means the amount representing the claimant’s proportionate...

Section 20630. - 20630. (a) A claimant may file with the Controller, a...

Section 20630.5. - 20630.5. Claims made under this chapter shall be filed with...

Section 20632. - 20632. The Controller shall maintain a record of all persons...

Section 20634. - 20634. All amounts postponed pursuant to this chapter shall be...

Section 20635. - 20635. The Controller shall reduce the amount postponed pursuant to...

Section 20636. - 20636. If a surviving spouse becomes eligible to postpone property...

Section 20637. - 20637. If the Controller determines that amounts postponed under this...

Section 20638. - 20638. Upon written request of a person who has postponed...

CHAPTER 3.3 - Senior Citizens Manufactured Home Property Tax Postponement Law

Section 20639. - 20639. This chapter shall be known and may be cited...

Section 20639.1. - 20639.1. (a) Unless the context otherwise requires or unless otherwise...

Section 20639.2. - 20639.2. As used in this part, “manufactured home” means a...

Section 20639.4. - 20639.4. (a) Subject to the limitations provided in Chapter 1...

Section 20639.5. - 20639.5. The Controller may require security for the postponement of...

Section 20639.6. - 20639.6. (a) Upon receipt of the information described in Section...

Section 20639.7. - 20639.7. The Controller shall prescribe the manner in which a...

Section 20639.8. - 20639.8. The claim for postponement shall be filed after October...

Section 20639.9. - 20639.9. Each claimant applying for postponement under this chapter shall...

Section 20639.10. - 20639.10. The Controller shall maintain a record of all persons...

Section 20639.11. - 20639.11. All amounts postponed pursuant to this chapter shall be...

Section 20639.12. - 20639.12. If the Controller determines that amounts postponed under this...

Section 20639.13. - 20639.13. This chapter shall become operative on July 1, 2019....

CHAPTER 3.5 - Senior Citizens Possessory Interest Holder Property Tax Postponement Law

Section 20640. - 20640. This chapter shall be known and may be cited...

Section 20640.1. - 20640.1. (a) Unless the context otherwise requires or unless otherwise...

Section 20640.2. - 20640.2. For the purposes of this chapter: (a) “Possessory interest”...

Section 20640.3. - 20640.3. A claimant is an individual who: (a) Holds a...

Section 20640.4. - 20640.4. (a) Subject to the limitations provided in Chapter 1...

Section 20640.5. - 20640.5. (a) The Controller may require as security for the...

Section 20640.6. - 20640.6. (a) Upon receipt of the information described in Section...

Section 20640.7. - 20640.7. The Controller shall prescribe the manner in which a...

Section 20640.8. - 20640.8. The claim for postponement shall be filed after October...

Section 20640.9. - 20640.9. Each claimant applying for postponement under this chapter shall...

Section 20640.10. - 20640.10. The Controller shall maintain a record of all persons...

Section 20640.11. - 20640.11. All amounts postponed pursuant to this chapter shall be...

Section 20640.12. - 20640.12. If the Controller determines that amounts postponed under this...

CHAPTER 4 - Administration

Section 20641. - 20641. Forms filed pursuant to this part shall not be...

Section 20641.5. - 20641.5. If the Controller determines that good cause exists, a...

Section 20642. - 20642. Except as otherwise expressly provided by this part, the...

Section 20643. - 20643. If any claimant fails or refuses to furnish any...

Section 20644. - 20644. Any claim for assistance or postponement which is less...

Section 20644.5. - 20644.5. No interest shall be allowed on any assistance or...

Section 20645. - 20645. If the Franchise Tax Board determines that assistance has...

Section 20645.1. - 20645.1. If the Controller determines that postponement has been erroneously...

Section 20645.5. - 20645.5. (a) If a postponement claim under Chapter 2 (commencing...

Section 20645.6. - 20645.6. (a) If the Controller denies a postponement claim under...

Section 20645.7. - 20645.7. (a) In addition to the criminal penalty provided by...

Section 20645.9. - 20645.9. Any tax preparer, as defined in subdivision (b) of...

Section 20646. - 20646. Unless otherwise specifically provided, the provisions of any law...