Home/California/Statutes/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/§ 20586.
California Statutes

§ 20586. — 20586. (Amended by Stats. 2018, Ch. 896, Sec. 14.)

California § 20586.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 20586. (20586. (Amended by Stats. 2018, Ch. 896, Sec. 14.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 20586. (2026).

Text

For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final.

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Legislative History

Amended by Stats. 2018, Ch. 896, Sec. 14. (SB 1130) Effective January 1, 2019.
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California § 20586., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/20586..