{"id":3699,"date":"2022-05-14T11:43:53","date_gmt":"2022-05-14T11:43:53","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3699"},"modified":"2022-05-20T23:47:07","modified_gmt":"2022-05-20T23:47:07","slug":"revenue-and-taxation-code-rtc-20802","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-20802\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 20802"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l35su39h-69fc5ad2f42d06a551ad289d375a286e\">\n#top .av-special-heading.av-l35su39h-69fc5ad2f42d06a551ad289d375a286e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l35su39h-69fc5ad2f42d06a551ad289d375a286e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l35su39h-69fc5ad2f42d06a551ad289d375a286e .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l35su39h-69fc5ad2f42d06a551ad289d375a286e av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 20802<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '  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.avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l35svdcf-8a794d7c929b343549776c22328058af '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\">(a)\u2002\u201c<span class=\"wordphrase\">Claimant<\/span>\u201d means an owner of a residential dwelling, as defined in\u00a0<span class=\"cite\">Section 20808\u00a0<\/span>, who applies to a participating county for deferment of property taxes pursuant to this chapter and meets all of the following requirements:<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002Has an annual household income, as defined in\u00a0<span class=\"cite\">subdivision (a) of Section 20803\u00a0<\/span>, that does not exceed thirty-five thousand five hundred dollars ($35,500).<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)(A)\u2002Has attained eligibility for full social security benefits as of the last day of the filing period for that fiscal year, or (B) is blind or disabled, as defined in\u00a0<span class=\"cite\">Section 12050 of the Welfare and Institutions Code\u00a0<\/span>, except in the case of retroactive deferment, as provided for in\u00a0<span class=\"cite\">Section 20810\u00a0<\/span>, in which the age eligibility shall be 62 years old.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Has equity value of at least 20 percent. \u2002For purposes of this subdivision, \u201c<span class=\"wordphrase\">equity value<\/span>\u201d means the amount by which the fair market value of the residential dwelling exceeds the total amount of any liens or other obligations against the residential dwelling. \u2002A participating county may require a claimant to provide an appraisal by a licensed or certified appraiser in support of his or her application. \u2002If an alternate appraisal method is used, a claimant whose application is denied for insufficient equity, may provide an appraisal by a licensed or certified appraiser in support of his or her application for consideration by the county.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002Only one claimant per residential dwelling may have property taxes deferred under this chapter at any one time.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002A claimant shall apply to participate in the program in each year that he or she seeks to defer property taxes under the program.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002The county treasurer, or county tax collector, may require a claimant to furnish evidence of the claimant&#8217;s ongoing eligibility in order to continue participation in the program in a subsequent year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(e)\u2002If the claimant fails or refuses to furnish any information requested in writing by the county pursuant to this chapter, or files a fraudulent claim for deferment under this chapter, the claimant&#8217;s application to defer property taxes under this chapter shall be null and void, any record of a deferment payment on the tax roll shall be canceled, the tax or assessment shall be a lien as though no payment had been made, and the amount of the lien shall be increased by any penalties or interest resultant from property tax delinquency.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3699","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 20802 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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