{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20639.1","citation":"Rev. & Tax. Code, § 20639.1","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>(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section <a href=\"/rtc/20501\">20501</a>) and Chapter 2 (commencing with Section <a href=\"/rtc/20581\">20581</a>) shall govern the construction of this chapter.</p><p>(b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section <a href=\"/rtc/101\">101</a>) and Chapter 2 (commencing with Section <a href=\"/rtc/155\">155</a>) of Part 1 of Division 1, Section <a href=\"/civ/2931c\">2931c</a> of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter. </p>","text":"(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter. (b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1, Section 2931c of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-manufactured-home-property-tax-postponement-20639-1","source":"California Legislative Information bulk export (pubinfo)"}