California · Through 2026-09-13

RTC § 20814

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800. - 20825.]
CHAPTER 2. Deferment [20810. - 20817.]

(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 for that purpose. Payments shall be applied to the oldest deferral amount in order of lien recordation date until paid in full.

(b) A participating county shall increase the amount secured by that lien to reflect the accrual of interest on the property taxes deferred, or any subsequent deferral of property taxes made with respect to that residential dwelling pursuant to a claim of that claimant.

Collected 2026-09-14T05:56:33Z. Source file · JSON

Browse this collection