{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20640.7","citation":"Rev. & Tax. Code, § 20640.7","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":"Amended by Stats. 2015, Ch. 391, Sec. 32.   (SB 801)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.</p>","text":"The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-possessory-interest-holder-property-tax-20640-7","source":"California Legislative Information bulk export (pubinfo)"}