CA Rev & Tax Code Section 20639.11

All amounts postponed pursuant to this chapter shall be due if any of the following occurs:

(a)

The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or otherwise disposes of his or her mobilehome.

(b)

The claimant dies. However, if the surviving spouse was previously approved pursuant to this chapter continues to occupy the mobilehome, then the postponed amounts shall not be due unless that person dies or ceases to occupy the residential dwelling.

(c)

The failure of a claimant to perform those acts required by the legal owner or junior lienholder.

(d)

The claimant allows any subsequent taxes to remain unpaid or to be transferred to the unsecured roll.

(e)

Postponement was erroneously allowed because eligibility requirements were not met.