Revenue and Taxation Code section 20807

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.

Source: Section 20807, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20807. (updated Jan. 1, 2012; accessed Sep. 1, 2025).

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Up to date

Verified:
Sep. 1, 2025

§ 20807's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_20807

Original Source: Section 20807, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20807. (last accessed May 12, 2025).