§ 20584. — 20584. (Amended by Stats. 2014, Ch. 703, Sec. 29.)

California § 20584.

• Jurisdiction: 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. 2.: CHAPTER 2. Property Tax Postponement
• Art. 1.: ARTICLE 1. General Provisions and Definitions

Text

(a)
“Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes.
(b)
Whenever a residential dwelling is an integral part of a larger tax unit, such as a duplex, farm or a multipurpose building, “property taxes” shall be the percentage of the total property taxes as the value of the residential dwelling is of the value of the total tax unit.
(c)
“Property taxes” means property taxes for current fiscal years for which the claim is made and excludes delinquent taxes for prior fiscal years.

Legislative History

Amended by Stats. 2014, Ch. 703, Sec. 29. (AB 2231) Effective September 28, 2014.