Revenue and Taxation Code section 20584

(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.

Source: Section 20584, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20584. (accessed Jun. 2, 2025).

20581
20582
20583
20584
20585
20586

Last Updated

May 12, 2025

§ 20584’s source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_20584

Original Source: Section 20584, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20584. (last accessed May 12, 2025).