{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20628","citation":"Rev. & Tax. Code, § 20628","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 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625. - 20638.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-3"}],"history":"Added by Stats. 1978, Ch. 43.","effective":null,"html":"<p>Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.</p>","text":"Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-tenant-stockholder-property-tax-postponement-20628","source":"California Legislative Information bulk export (pubinfo)"}