BlackletterCalifornia law

Revenue and Taxation Code § 20807

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 20807Official source ↗

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.