Rev. & Tax. Code, § 20511 · Article 1. General Provisions and Definitions
Rev. & Tax. Code, § 20511
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Property tax” shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541.
When a residential dwelling is owned by two or more individuals as joint tenants or tenants in common and one or more of such persons is not a member of the claimant’s household, the term “property tax” shall include only that part of the taxes levied which reflects the ownership of the claimant and other members of the household.
The property tax proration required by the preceding sentence shall not apply to the extent of the ownership interest of the claimant and one or more of the following:
(a) The claimant’s spouse.
(b) The parents, children (natural or adopted), or grandchildren of either the claimant or the claimant’s spouse, or
(c) The spouse of any person enumerated in subdivision (b) of this section.
Notes and commentary — not statutory text
History
Added by Stats. 1977, Ch. 1242.
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=RTC§ionNum=20511.
- Text hash
- sha256 1b7736be889ba8fc04d67fe51d68d0436dafcfd7d1123368a1409089f9d32cb9
- Composed by
- 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
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Revenue and Taxation Code
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Revenue and Taxation Code
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