PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800. - 20825.]
Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3.
§§ 20800–20825 · 23 sections
CHAPTER 1. General Provisions and Definitions §§ 20800–20808 · 9 sections
- § 20800 This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
- § 20801 Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.
- § 20802 (a) “Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes…
- § 20803 (a) “Household income” means all income, as defined in subdivision (b), received by any member of a household while that member is or was a member of that…
- § 20804 (a) “Owner of a residential dwelling” includes all of the following: (1) An individual with an ownership interest of a vendee, who is in possession of the…
- § 20805 “Participating county” means a county that makes an election described in Section 20810.
- § 20806 “Program” means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
- § 20807 “Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.
- § 20808 (a) (1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a home,…
CHAPTER 2. Deferment §§ 20810–20817 · 8 sections
- § 20810 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…
- § 20811 (a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810. (b) Upon a participating county’s…
- § 20812 (a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10 of each year.…
- § 20813 (a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do…
- § 20814 (a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received…
- § 20815 If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged, the county treasurer or…
- § 20816 (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become…
- § 20817 (a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property…
CHAPTER 3. Financing §§ 20820–20825 · 6 sections
- § 20820 A participating county may charge an application fee from a claimant upon that claimant’s submission of an application form to participate in the program,…
- § 20821 (a) A participating county shall charge claimants interest on the amount of property taxes deferred pursuant to this part. The effective annual interest rate…
- § 20822 Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of…
- § 20823 (a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with…
- § 20824 If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect the…
- § 20825 If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed…