Property Tax Postponement

Property Tax Postponement (PTP)

On September 30, 2011, the Governor signed AB 1090 (Chapter 369, Statutes of 2011), which allows each county, if they wish, to implement a property tax postponement program for properties located in their county. The voluntary county-run property tax postponement program is effective January 1, 2012.

On September 28, 2014, the Governor signed AB 2231 (Statutes of 2014, Chapter 703), which reinstates the State Controller's Property Tax Postponement Program. This program will allow senior citizens and disabled persons with an annual household income of $35,500 or less to apply to defer payment of property taxes on their principal residence. Under this bill, applications may be filed with the State Controller beginning September 1, 2016. Information will be posted to the State Controller's website as it becomes available.

On September 28, 2018, the Governor signed SB 1130 (Statutes of 2019, Chapter 896), which expands the definition of a “residential dwelling” to include a manufactured home, thereby authorizing a claimant who is the owner of a manufactured home to postpone the payment of property taxes. The effective date of the bill is July 1, 2019 and on July 1 each year thereafter.