Rev. & Tax. Code, § 20640.11 · Chapter 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law
Rev. & Tax. Code, § 20640.11
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
All amounts postponed pursuant to this chapter shall be due if any of the following occurs:
(a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells or otherwise disposes of his possessory interest, or the possessory interest agreement expires by its terms.
(b) The claimant dies. However, if the surviving spouse or another person eligible to postpone pursuant to this chapter continues to occupy the residential dwelling, then the postponed amounts shall not be due unless such person dies, or ceases to occupy the residential dwelling.
(c) The failure of the claimant, the fee title owner, or any owner of a prior recorded possessory interest to perform those acts required by a security interest holder which is senior to the state’s security interest for postponed amounts.
(d) Postponement was erroneously allowed because eligibility requirements were not met.
Notes and commentary — not statutory text
History
Added by Stats. 1978, Ch. 576.
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=20640.11.
- Text hash
- sha256 013e091b8673ef83ab57919a14a80a0a58acbeecd8a61d0af466a5b8a62cb814
- 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.