California Revenue and Taxation Code CHAPTER 2 - Deferment

• Section 20810.
  A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the...
• Section 20811.
  (a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810.(b) Upon a participating county’s receipt of...
• Section 20812.
  (a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10...
• Section 20813.
  (a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do...
• Section 20814.
  (a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment...
• Section 20815.
  If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged,...
• Section 20816.
  (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become...
• Section 20817.
  (a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property taxes...

Last modified: October 22, 2018