{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20640","citation":"Rev. & Tax. Code, § 20640","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 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640. - 20640.12.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-3.5"}],"history":"Added by Stats. 1978, Ch. 576.","effective":null,"html":"<p>This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.”</p>","text":"This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-possessory-interest-holder-property-tax-20640","source":"California Legislative Information bulk export (pubinfo)"}