{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20508.1","citation":"Rev. & Tax. Code, § 20508.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5"},{"name":"CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501. - 20564.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-1"},{"name":"ARTICLE 1. General Provisions and Definitions [20501. - 20514.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-1/article-1"}],"history":"Added by Stats. 1999, Ch. 928, Sec. 1.   Effective January 1, 2000.","effective":"2000-01-01","html":"<p>For purposes of Section <a href=\"/rtc/20508\">20508</a>, “residential dwelling” includes floating homes.</p>","text":"For purposes of Section 20508, “residential dwelling” includes floating homes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-20508-1","source":"California Legislative Information bulk export (pubinfo)"}