Rev. & Tax. Code, § 20639.5 · Chapter 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law
Rev. & Tax. Code, § 20639.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Controller may require security for the postponement of property taxes pursuant to this chapter of the following:
(a) A security interest in the manufactured home in the form and manner prescribed by the Controller.
(b) (1) Any other additional security interest created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or the deceased claimant’s estate.
(2) On the form supplied by the Controller, the claimant shall obtain the written consent of any legal owner if other than the claimant and the written consent of any junior lienholder. The consent shall be in the form and contain the provisions as prescribed by the Controller, and shall provide for written notice by the legal owner or junior lienholder, or both, to the Controller of the occurrence of a default by the claimant under the terms of an existing security agreement.
(c) The consent of all co-owners, if any, to the pledging of the manufactured home as security for repayment of postponed property taxes.
Notes and commentary — not statutory text
History
Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.
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=20639.5.
- Text hash
- sha256 a9e6296ed116a8c90b8e00f70d542629ed85b9485546638aa592aaa35924be7c
- 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
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.