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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 2. Property Tax Postponement 20581-20622›ARTICLE 2. Postponement 20601-20605

§ 20602

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.

(Amended by Stats. 2015, Ch. 391, Sec. 11. (SB 801) Effective January 1, 2016.)

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California Revenue and Taxation Code

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