California Revenue and Taxation Code

§ 20802

RTC § 20802 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 1

Statute text

(a)“Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes pursuant to this chapter and meets all of the following requirements:

(1)Has an annual household income, as defined in subdivision (a) of Section 20803, that does not exceed thirty-five thousand five hundred dollars ($35,500).

(2)(A) Has attained eligibility for full social security benefits as of the last day of the filing period for that fiscal year, or (B) is blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, except in the case of retroactive deferment, as provided for in Section 20810, in which the age eligibility shall be 62 years old.

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Legislative history

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