Skip to main content

Rev. & Tax. Code, § 20585 · Article 1. General Provisions and Definitions

Rev. & Tax. Code, § 20585

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds the following:

(1) Beginning July 1, 2016, to June 30, 2020, inclusive, thirty-five thousand five hundred dollars ($35,500).

(2) Beginning July 1, 2020, forty-five thousand dollars ($45,000).

(b) (1) Beginning January 1, 2021, and for each assessment year thereafter, the household income limit shall be compounded annually by an inflation factor that is the percentages of increase in the California Consumer Price Index for all Urban Consumers and in the California Consumer Price Index for Urban Wage Earners and Clerical Workers of December of the prior calendar year over December of the preceding calendar year, as determined by the Department of Industrial Relations.

(2) The Controller shall compute an inflation adjustment factor by adding 100 percent to the larger of the California Consumer Price Index percentage increases furnished pursuant to paragraph (1).

Notes and commentary — not statutory text

History

Amended by Stats. 2019, Ch. 794, Sec. 2. (AB 133) Effective January 1, 2020.

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&sectionNum=20585.
Text hash
sha256 30d1179715e703507e6a1369bfe2bad955585507f3d6c235fc3c6f9304db93c5
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

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.

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 20585. Each shows the citation as that text prints it.

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.