{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20810","citation":"Rev. & Tax. Code, § 20810","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 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800. - 20825.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6"},{"name":"CHAPTER 2. Deferment [20810. - 20817.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6/chapter-2"}],"history":"Added by Stats. 2011, Ch. 369, Sec. 3.   (AB 1090)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and to administer the program. All requirements of a county or county officials set forth in this chapter are conditioned upon the county’s adoption of this resolution. Under this program, a participating county may defer a claimant’s property taxes retroactively, for property taxes due on or before February 20, 2011, and prospectively, as provided in this part.</p>","text":"A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and to administer the program. All requirements of a county or county officials set forth in this chapter are conditioned upon the county’s adoption of this resolution. Under this program, a participating county may defer a claimant’s property taxes retroactively, for property taxes due on or before February 20, 2011, and prospectively, as provided in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deferment-20810","source":"California Legislative Information bulk export (pubinfo)"}