{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20640.8","citation":"Rev. & Tax. Code, § 20640.8","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. 33.   (SB 801)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>The claim for postponement shall be filed 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.</p>","text":"The claim for postponement shall be filed 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-possessory-interest-holder-property-tax-20640-8","source":"California Legislative Information bulk export (pubinfo)"}