Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.6.: PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS/Ch. 2.: CHAPTER 2. Deferment/§ 20814.
California Statutes

§ 20814. — 20814. (Added by Stats. 2011, Ch. 369, Sec. 3.)

California § 20814.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.6.PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS
Ch. 2.CHAPTER 2. Deferment

This text of California § 20814. (20814. (Added by Stats. 2011, Ch. 369, Sec. 3.)) 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 § 20814. (2026).

Text

(a)A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received for that purpose. Payments shall be applied to the oldest deferral amount in order of lien recordation date until paid in full.
(b)A participating county shall increase the amount secured by that lien to reflect the accrual of interest on the property taxes deferred, or any subsequent deferral of property taxes made with respect to that residential dwelling pursuant to a claim of that claimant.
(c)A participating county shall annually adjust the lien as described in this section.

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Legislative History

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.
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California § 20814., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/20814..