DIVISION 2. OTHER TAXES 6001-61050›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law 20501-20564›ARTICLE 1. General Provisions and Definitions 20501-20514

§ 20510

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the rental agreement. At least fifty dollars ($50) per month must be paid by each renter claimant.

(Amended by Stats. 1980, Ch. 426, Sec. 20.)

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California Revenue and Taxation Code

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