Rev. & Tax. Code, § 20640.4 · Chapter 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law
Rev. & Tax. Code, § 20640.4
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (commencing with Section 20581), or this chapter, a claimant may file with the Controller, a claim for postponement of a sum equal to, but not exceeding the amount of property taxes, for the fiscal year for which the claim is made.
(b) Upon verification of the eligibility requirements set forth in Section 20640.9 the Controller shall mail the claimant a Notice of Election to Postpone which shall be in the form and contain such information as the Controller may prescribe. Accompanying the notice shall be a statement explaining that in order for the claimant to postpone all or part of the property taxes, the Notice of Election to Postpone must be mailed to the Controller with a copy of the instrument creating the possessory interest, said copy to be certified by the county recorder of the county in which such real property is located. Where a memorandum of lease has been recorded in lieu of such instrument, a certified copy of said memorandum shall accompany the copy of the instrument creating the possessory interest.
(c) Any possessory interest or improvement on which property taxes are delinquent at the time the application for postponement under this chapter is made or on which any other property tax or special assessment imposed by a special district or other tax code area are delinquent at the time the application for postponement under this chapter is made shall not be eligible for postponement.
Notes and commentary — not statutory text
History
Amended by Stats. 2015, Ch. 391, Sec. 30. (SB 801) Effective January 1, 2016.
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=20640.4.
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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. 1Senior Citizens Homeowners and Renters Property Tax Assistance LawPrinted as Chapter 1 (commencing with Section 20501)
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 2Property Tax PostponementPrinted as Chapter 2 (commencing with Section 20581)
- Rev. & Tax. Code, § 20640.9Printed as Section 20640.9
Cited by 1 provision
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Revenue and Taxation Code
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