{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20630.5","citation":"Rev. & Tax. Code, § 20630.5","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. 2015, Ch. 391, Sec. 17.   (SB 801)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. The claim shall be on a form supplied by the Controller and shall contain:</p><p>(a) Evidence acceptable to the Controller that the individual was an eligible claimant.</p><p>(b) A statement showing the household income for the period set forth in Section <a href=\"/rtc/20503\">20503</a>.</p><p>(c) A statement describing the residential dwelling.</p><p>(d) Any other information necessary for the Controller to determine eligibility under this chapter.</p>","text":"Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. The claim shall be on a form supplied by the Controller and shall contain: (a) Evidence acceptable to the Controller that the individual was an eligible claimant. (b) A statement showing the household income for the period set forth in Section 20503. (c) A statement describing the residential dwelling. (d) Any other information necessary for the Controller to determine eligibility under this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-tenant-stockholder-property-tax-postponement-20630-5","source":"California Legislative Information bulk export (pubinfo)"}