{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20639","citation":"Rev. & Tax. Code, § 20639","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 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639. - 20639.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-3.3"}],"history":"Added by Stats. 2018, Ch. 896, Sec. 15.   (SB 1130)   Effective January 1, 2019.   Operative July 1, 2019, pursuant to 20639.13.","effective":"2019-01-01","html":"<p>This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.”</p>","text":"This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-manufactured-home-property-tax-postponement-20639","source":"California Legislative Information bulk export (pubinfo)"}