{"data":{"id":"us-ca/rtc-20807","jurisdiction":"us-ca","citation":"RTC § 20807","heading":"","body":"“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.","path":["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 1. General Provisions and Definitions [20800. - 20808.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ffbc977d2b2e738157977b1aa23ff0cf55e31e4879653da69492521e8547de89","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20806","next":"us-ca/rtc-20808"},"notice":"GroundRules: Original legal text. Not legal advice."}