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Earlier editions: 2020-112018-112026-09

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

§ 20513

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

When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than 12 months during the calendar year for which assistance is claimed, the amount of assistance as provided in Section 20544 shall be prorated pursuant to rules provided by the Franchise Tax Board.

(Added by Stats. 1977, Ch. 1242.)

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California Revenue and Taxation Code

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