Gov. Code, § 16191 · Article 2. Delinquency
Gov. Code, § 16191
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The amounts paid pursuant to Section 16180 shall continue to draw interest but amounts owing pursuant to Article 1 (commencing with Section 16180) of this chapter shall not become due and payable if any of the following occurs:
(a) The claimant continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but ceases to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code, and does not allow any tax or assessment against the premises, as described in Section 20583 of such code, to become delinquent.
(b) The surviving spouse of a claimant continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but is ineligible to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code, or elects not to postpone such taxes, and does not allow any tax or assessment against the premises, as described in Section 20583 of such code, to become delinquent.
(c) The surviving individual otherwise eligible to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but elects not to postpone the property taxes pursuant to such chapter, and does not allow any tax or assessment against the premises, as described in Section 20583 of such code, to become delinquent.
Notes and commentary — not statutory text
History
Amended by Stats. 2015, Ch. 391, Sec. 5. (SB 801) Effective January 1, 2016.
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=16191.
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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 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
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Government Code
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