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Tax Administration Bureau., Property Tax Postponement

Government

Tax Administration Bureau., Property Tax Postponement

California State Office of the Controller

Allows qualified senior or disabled homeowners to have the state pay all or part of the property taxes on their homes via a lien on the property.

Description:

The Property Tax Postponement program was suspended on 2/20/09 with the passage of SBX38 Chapter 4, Statutes of 2009. The property tax postponement law allows qualified senior, blind or disabled homeowners to have the state pay all or part of their property taxes. Once the state pays the property taxes, a lien is placed against the home. Interest will be charged at the rate established until those taxes are repaid to the state (2% simple interest for 2004/2005 taxes). Payment of the lien and interest is due only if the claimant moves from or sells the home, dies and does not have a spouse who continues to reside in the home, or allows future property taxes to become delinquent. Owners have the option to pay all or part of the lien at any time. Major eligibility requirements for the postponement program are: (1) all owners (except spouse and direct-line relatives) must be either age 62 or over or be blind or disabled at time of application. (2) All owners (except spouse and direct-line relatives) must have lived in the home as of December 31 of the previous year. If there is more than one qualified claimant living in the home, only one claim may be filed each year. If qualified, a claimant may file for both the property tax postponement program and the homeowner assistance program offered by the FTB. Homeowner assistance claims may be requested from the Franchise Tax Board at 800-338-0505. A claim for postponement may be filed beginning May 15 of the calendar year that precedes the fiscal year tax bill. The filling period ends on December 10 of the fiscal year. A claimant must file a new claim each year. Postponement is also available to qualified persons who reside in and own shares in a cooperative housing corporation, reside on possessory interest property, mobile homes situated on rented or leased land and floating homes.

Location

Public Transit:

Not necessary for service.

Service Options

Languages Spoken:

  • Spanish

Services

Fees:

None.

Audience:

Senior citizens, blind or disabled homeowners

Eligibility:

Age 62 or over, or blind or disabled, homeowner with a total household income for the prior calendar year of $39,000 or less

How to Apply:

Forms are mailed to claimants each year to be completed and returned. Claims may be filed between May 15 and December 10.

Service Wait Estimate:

Certificates to pay property taxes are mailed starting November 1.

Service Areas:

  • Alameda County
  • California
  • Contra Costa County
  • Marin County
  • San Francisco County
  • San Mateo County
  • Santa Clara County