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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

§ 20636

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the postponement amounts paid to the deceased spouse.

(Added by Stats. 1978, Ch. 43.)

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