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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 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law 20640-20640.12

§ 20640.9

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

Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain:

(a) Evidence acceptable to the Controller that the person was 62 years of age or older, or blind or disabled as described in Section 20640.3.

(b) A statement showing the household income for the period set forth in Section 20503.

(c) A statement describing the residential dwelling in such manner as the Controller may prescribe.

(d) The name of the county in which the residential dwelling is located and the address of the residential dwelling.

(e) The county assessor’s parcel number applicable to the property for which the claimant is applying for the postponement of property taxes.

(f) Other information required by the Controller to establish eligibility.

(Amended by Stats. 2015, Ch. 391, Sec. 34. (SB 801) Effective January 1, 2016.)

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