DIVISION 2. OTHER TAXES 6001-61050›PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS 20800-20825›CHAPTER 1. General Provisions and Definitions 20800-20808

§ 20807

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

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.

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

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California Revenue and Taxation Code

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