California Statutes
§ 20627. — 20627. (Amended by Stats. 2017, Ch. 387, Sec. 26.)
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. 3. CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law
A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the last day of the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed is:
(a)a tenant-stockholder in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) and (b) occupies, as a principal place of residence, a residential unit in the cooperative
housing corporation (notwithstanding Section 216(b) of the Internal Revenue Code). For the purposes of this chapter, a claimant must be (1) 62 years of age or older on or before December 31 of the fiscal year for which postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of
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California § 20627. (20627. (Amended by Stats. 2017, Ch. 387, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2017, Ch. 387, Sec. 26. (SB 205) Effective January 1, 2018.