{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20822","citation":"Rev. & Tax. Code, § 20822","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 3. Financing [20820. - 20825.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6/chapter-3"}],"history":"Added by Stats. 2011, Ch. 369, Sec. 3.   (AB 1090)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making property tax deferment subvention payments pursuant to subdivision (c) of Section <a href=\"/rtc/20811\">20811</a> and offsetting the county’s administrative costs, as described in Section <a href=\"/rtc/20820\">20820</a>.</p>","text":"Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making property tax deferment subvention payments pursuant to subdivision (c) of Section 20811 and offsetting the county’s administrative costs, as described in Section 20820.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/financing-20822","source":"California Legislative Information bulk export (pubinfo)"}