California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 20800.
  This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.(Added by Stats. 2011,...
• Section 20801.
  Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.(Added by Stats. 2011, Ch. 369, Sec....
• Section 20802.
  (a) “Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes pursuant...
• Section 20803.
  (a) “Household income” means all income, as defined in subdivision (b), received by any member of a household while that member is or was a member...
• Section 20804.
  (a) “Owner of a residential dwelling” includes all of the following:(1) An individual with an ownership interest of a vendee, who is in possession of the residential...
• Section 20805.
  “Participating county” means a county that makes an election described in Section 20810.(Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1,
• Section 20806.
  “Program” means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.(Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January...
• Section 20807.
  “Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.(Added by Stats....
• Section 20808.
  (a) (1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a home, occupied...

Last modified: October 22, 2018