DIVISION 2. OTHER TAXES 6001-60709›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 2. Property Tax Postponement 20581-20622›ARTICLE 1. General Provisions and Definitions 20581-20586
§ 20584
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
(a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes.
(b) Whenever a residential dwelling is an integral part of a larger tax unit, such as a duplex, farm or a multipurpose building, “property taxes” shall be the percentage of the total property taxes as the value of the residential dwelling is of the value of the total tax unit.
(c) “Property taxes” means property taxes for current fiscal years for which the claim is made and excludes delinquent taxes for prior fiscal years.
(Amended by Stats. 2014, Ch. 703, Sec. 29. (AB 2231) Effective September 28, 2014.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code