Rev. & Tax. Code, § 20816 · Chapter 2. Deferment
Rev. & Tax. Code, § 20816
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become due as of the end of the next application period, unless another eligible claimant for the same residential dwelling successfully applies to the county for deferment pursuant to this chapter for the next fiscal year.
(b) All amounts owed by the claimant pursuant to this chapter shall become due immediately if any of the following occurs:
(1) The claimant ceases to own the residential dwelling by sale, conveyance, or condemnation.
(2) The claimant ceases to reside permanently at the residential dwelling.
(3) The claimant’s equity in the residential dwelling falls below the amount necessary to be eligible to participate in the program, as provided by paragraph (3) of subdivision (a) of Section 20802 and subdivision (b) of Section 20808.
(4) The claimant refinances an existing mortgage or deed of trust on the residential dwelling causing his or her equity value in the residential dwelling to decline by 5 percent or more.
(5) Deferment was granted erroneously because eligibility requirements were not actually met.
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§ionNum=20816.
- Text hash
- sha256 06311ba69f74e3c8084a7ed48cb37d2b96ee25026390ebebdc5992a06a265a84
- 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
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
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.