California Revenue and Taxation Code CHAPTER 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law

• Section 20625.
  This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law”.(Added by Stats. 1978, Ch. 43.)
• Section 20626.
  Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2...
• Section 20627.
  A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the last day of the calendar year ending immediately prior to the...
• Section 20628.
  Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.(Added by Stats. 1978, Ch. 43.)
• Section 20629.
  Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in...
• Section 20630.
  (a) A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the...
• Section 20630.5.
  Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on...
• Section 20632.
  The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and...
• Section 20634.
  All amounts postponed pursuant to this chapter shall be due if any of the following occurs:(a) The claimant ceases to occupy the cooperative residential unit, or...
• Section 20635.
  The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by...
• Section 20636.
  If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the...
• Section 20637.
  If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following...
• Section 20638.
  Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected...

Last modified: October 22, 2018