Revenue and Taxation Code § 20629

CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law

Current as of September 28, 2026Rev. & Tax. Code, § 20629Official source ↗

Amended by Stats. 1983, Ch. 488, Sec. 90.5. Effective July 28, 1983.

Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code.