Rev. & Tax. Code, § 20807 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 20807

Verbatim from the official edition

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

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.

Notes and commentary — not statutory text

History

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.

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=20807.
Text hash: sha256 ffbc977d2b2e738157977b1aa23ff0cf55e31e4879653da69492521e8547de89
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.