Rev. & Tax. Code, § 20586 · Article 1. General Provisions and Definitions
Rev. & Tax. Code, § 20586
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of 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), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final.
Notes and commentary — not statutory text
History
Amended by Stats. 2018, Ch. 896, Sec. 14. (SB 1130) Effective January 1, 2019.
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=20586.
- Text hash
- sha256 220d678cc521214c82740932604a81449ff3529a1a850587917230593055c838
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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.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 2Property Tax PostponementPrinted as Chapter 2 (commencing with Section 20581)
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3Senior Citizens Tenant-Stockholder Property Tax Postponement LawPrinted as Chapter 3 (commencing with Section 20625)
- 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)
- 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)
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.