{"code":"GOV","codeName":"Government Code","section":"16192","citation":"Gov. Code, § 16192","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 4. FISCAL AFFAIRS [16100. - 17700.]","url":"https://blackletter.si/government-code/title-2/division-4"},{"name":"PART 1. FUNDS FOR SUBVENTIONS [16100. - 16202.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1"},{"name":"CHAPTER 5. Payment of Postponed Property Taxes [16180. - 16202.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1/chapter-5"},{"name":"ARTICLE 2. Delinquency [16190. - 16192.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1/chapter-5/article-2"}],"history":"Amended by Stats. 2018, Ch. 896, Sec. 7.   (SB 1130)   Effective January 1, 2019.","effective":"2019-01-01","html":"<p>If, at any time, a person meeting the requirements of subdivision (a) or (c) of Section <a href=\"/gov/16191\">16191</a> elects, or any surviving spouse described in subdivision (b) of such section becomes eligible, or otherwise elects, to postpone property taxes pursuant to Chapter 2 (commencing with Section <a href=\"/gov/20581\">20581</a>), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section <a href=\"/gov/20639\">20639</a>), or Chapter 3.5 (commencing with Section <a href=\"/gov/20640\">20640</a>) of Part 10.5 of Division 2 of the Revenue and Taxation Code, payments made pursuant to Section <a href=\"/gov/16180\">16180</a> shall be added to the amount of the lien existing against the residential dwelling.</p>","text":"If, at any time, a person meeting the requirements of subdivision (a) or (c) of Section 16191 elects, or any surviving spouse described in subdivision (b) of such section becomes eligible, or otherwise elects, to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code, payments made pursuant to Section 16180 shall be added to the amount of the lien existing against the residential dwelling.","otherVersions":[],"url":"https://blackletter.si/government-code/delinquency-16192","source":"California Legislative Information bulk export (pubinfo)"}