Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 5. Payment of Postponed Property Taxes*

Article 2. Delinquency

Section 16190

16190. Due date. All amounts owing pursuant to Article 1 (commencing with Section 16180) of this chapter shall become due if any of the following occurs:

(a) The claimant, who is either the sole owner or sole possessory interest holder of the residential dwelling, as defined in Section 20583 or Section 20640 of the Revenue and Taxation Code, or a coowner or copossessory interest holder with a person other than a spouse or other individual eligible to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of such code, ceases to occupy the premises as his residential dwelling, dies, or sells, conveys, or disposes of the property, or allows any tax or special assessment on the premises described in Section 20583 of such code to become delinquent. If the sole owner or possessory interest holder claimant dies and his or her surviving spouse inherits the premises and continues to own and occupy it as his or her principal place of residence, then the lien amount does not become due and payable unless taxes or special assessments described in the preceding sentence become delinquent, or such surviving spouse dies, or sells, conveys or disposes of the interest in the property.

(b) The claimant, who is a coowner or copossessory interest holder of the residential dwelling, as defined in Section 20583 or Section 20640.2 of the Revenue and Taxation Code, with a spouse or another individual eligible to postpone property taxes pursuant to Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of such code, dies, and the surviving spouse or other surviving eligible individual allows any tax or special assessment on the premises described in Section 20583 of such code to become delinquent or such surviving spouse or other individual ceases to occupy the premises as a residential dwelling, dies, or conveys, or disposes of the interest in the property.

(c) The failure of the claimant to perform those acts the claimant is required to perform where such performance is secured, or will be secured in the event of nonperformance, by a lien which is senior to that of the lien provided by Section 16182.

(d) Postponement was erroneously allowed because eligibility requirements were not met.

History.—Stats. 1978, Ch. 43, in effect March 16, 1978, added "either" after "is", added "or a co-owner . . . of such code" after "Code,", and added the balance of the sentence after "of the property" in the first sentence, and added the second sentence to subsection (a). Stats. 1978, Ch. 576, in effect August 31, 1978, added "or sole possessory interest holder" after "owner", added "or section 20640" after "20583", substituted "2" for "3" after "Chapter", added "or Chapter 3.5 (commencing with Section 20640)" after "20581)", and deleted "subparagraph (a) of paragraph (4) of subsection (b) of" after "described in" in the first sentence, and added "or possessory interest holder" after "owner", and added "the interest in" after "disposes of" in the second sentence of subsection (a); and added "or co-possessory interest holder" after "co-owner", added "or Section 20640.2" after "20583", substituted "2" for "3" after "Chapter", added "or Chapter 3.5 (commencing with Section 20640)" after "20581)", deleted "subparagraph (a) of paragraph (4) of subsection (b) of" after "described in", and added "the interest in" after "disposes of" in subsection (b). Stats. 1983,Ch. 1051, in effect January 1, 1984, added ", Chapter 3.3 (commencing with Section 20639)" before "or chapter 3.5" in the first sentences in subsections (a) and (b).

* Chapter 6 was enacted by Stats. 1977, Ch. 1242, in effect October 1, 1977, and was renumbered as Chapter 5 by Stats. 1982, Ch. 454, in effect January 1, 1983.