California Statutes
§ 20509. — 20509. (Amended by Stats. 1980, Ch. 285, Sec. 11.6.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.5. PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW·Ch. 1. CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law·Art. 1. ARTICLE 1. General Provisions and Definitions
“Rented residence” means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance is claimed. The term “rented residence” shall not include:
(a)Premises which are exempt from property taxation, except those premises on which the owner pays possessory interest taxes, or makes payments in lieu of property taxes which are substantially equivalent to property taxes paid on properties of comparable market value.
(b)Premises which are not located in this state.
For the purposes of this section, the term “premises” means a house or a dwelling unit used to provide living accommodations in a building or structure and the land incidental thereto, but does not include land only, except in the case where the dwelling unit i
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California § 20509. (20509. (Amended by Stats. 1980, Ch. 285, Sec. 11.6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1980, Ch. 285, Sec. 11.6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.