{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20602","citation":"Rev. & Tax. Code, § 20602","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 2. Property Tax Postponement [20581. - 20622.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-2"},{"name":"ARTICLE 2. Postponement [20601. - 20605.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-2/article-2"}],"history":"Amended by Stats. 2015, Ch. 391, Sec. 11.   (SB 801)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>Upon approval of a claim described in Section <a href=\"/rtc/20601\">20601</a>, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section <a href=\"/gov/16180\">16180</a> of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.</p>","text":"Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/postponement-20602","source":"California Legislative Information bulk export (pubinfo)"}