Gov. Code, § 16180 · Article 1. Payments and Liens
Gov. Code, § 16180
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) There is hereby created in the State Treasury a Senior Citizens and Disabled Citizens Property Tax Postponement Fund. The fund shall be an interest-bearing fund. Subject to subdivision (b) and notwithstanding Section 13340, the fund is continuously appropriated to the Controller, commencing January 1, 2015, for purposes of administering this chapter, including, but not limited to, necessary administrative costs and disbursements relating to the postponement of property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code.
(b) The Controller shall do all of the following:
(1) On June 30, 2017, transfer any moneys in the fund in excess of twenty million dollars ($20,000,000) to the General Fund.
(2) On June 30, 2018, and on June 30 each year thereafter, transfer any moneys in the fund in excess of fifteen million dollars ($15,000,000) to the General Fund.
(3) (A) On July 1, 2019, and on July 1 of each year before January 1, 2026, up to 1 percent of the amount available in the fund for disbursements relating to the postponement of property taxes shall be available for residential dwellings that are manufactured homes pursuant to Chapter 3.3 (commencing with Section 20639) of Part 10.5 of Division 2 of the Revenue and Taxation Code.
(B) On July 1, 2026, and on July 1 each year thereafter, up to three hundred thousand dollars ($300,000) of the amount available in the fund for disbursements relating to the postponement of property taxes shall be available for residential dwellings that are manufactured homes pursuant to Chapter 3.3 (commencing with Section 20639) of Part 10.5 of Division 2 of the Revenue and Taxation Code.
(c) On or after January 1, 2015, any loan repayments relating to the Senior Citizens and Disabled Citizens Property Tax Postponement Law shall be deposited into the Senior Citizens and Disabled Citizens Property Tax Postponement Fund.
Notes and commentary — not statutory text
History
Amended by Stats. 2026, Ch. 85, Sec. 1. (SB 180) Effective July 13, 2026.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=16180.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 2Property Tax PostponementPrinted as Chapter 2 (commencing with Section 20581) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3Senior Citizens Tenant-Stockholder Property Tax Postponement LawPrinted as Chapter 3 (commencing with Section 20625) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3.3Senior Citizens Manufactured Home Property Tax Postponement LawPrinted as Chapter 3.3 (commencing with Section 20639) of Part 10.5 of Division 2 of the Revenue and Taxation Code | Chapter 3.3 (commencing with Section 20639) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3.5Senior Citizens Possessory Interest Holder Property Tax Postponement LawPrinted as Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code
Cited by 12 provisions
Provisions in this library whose text cites Gov. Code, § 16180. Each shows the citation as that text prints it.
Government Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 20602Printed as Section 16180 of the Government Code
- Rev. & Tax. Code, § 20621Printed as Section 16180 of the Government Code
- Rev. & Tax. Code, § 20630Printed as Section 16180 of the Government Code
- Rev. & Tax. Code, § 20639.6Printed as Section 16180 of the Government Code
- Rev. & Tax. Code, § 20640.6Printed as Section 16180 of the Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.