{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20629","citation":"Rev. & Tax. Code, § 20629","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":"Amended by Stats. 1983, Ch. 488, Sec. 90.5.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section <a href=\"/rtc/216\">216</a>(b) of the Internal Revenue Code.</p>","text":"Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-tenant-stockholder-property-tax-postponement-20629","source":"California Legislative Information bulk export (pubinfo)"}