California Revenue and Taxation Code

§ 20816

RTC § 20816 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 2

Statute text

(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.

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Legislative history

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