DIVISION 2. OTHER TAXES 6001-61050›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law 20625-20638

§ 20629

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

Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code.

(Amended by Stats. 1983, Ch. 488, Sec. 90.5. Effective July 28, 1983.)

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California Revenue and Taxation Code

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