DIVISION 2. OTHER TAXES 6001-60709›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law 20640-20640.12
§ 20640.7
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.
(Amended by Stats. 2015, Ch. 391, Sec. 32. (SB 801) Effective January 1, 2016.)
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