Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646]

  ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. )

CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13]
  ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

20639.
  

This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.”

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.1.
  

(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter.

(b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1, Section 2931c of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.2.
  

As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:

(a) A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.

(b) A manufactured home which is situated on real property owned by the claimant.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.4.
  

(a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with 20581), a claimant may file with the Controller a claim for postponement of a sum equal to but not exceeding the amount of property taxes for the fiscal year for which the claim is made.

(b) Any manufactured home on which property taxes are delinquent at the time the application for postponement under this chapter is made or on which any other property tax or special assessment imposed by a special district or other tax code are delinquent at the time of application for postponement under this chapter is made shall not be eligible for postponement.

(c) The Controller shall mail to the claimant for due execution, the appropriate security instruments required by the Controller.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.5.
  

The Controller may require security for the postponement of property taxes pursuant to this chapter of the following:

(a) A security interest in the manufactured home in the form and manner prescribed by the Controller.

(b) (1) Any other additional security interest created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or the deceased claimant’s estate.

(2) On the form supplied by the Controller, the claimant shall obtain the written consent of any legal owner if other than the claimant and the written consent of any junior lienholder. The consent shall be in the form and contain the provisions as prescribed by the Controller, and shall provide for written notice by the legal owner or junior lienholder, or both, to the Controller of the occurrence of a default by the claimant under the terms of an existing security agreement.

(c) The consent of all co-owners, if any, to the pledging of the manufactured home as security for repayment of postponed property taxes.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.6.
  

(a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state’s interest would be adequately protected if postponement is granted, and, if so, the Controller shall make payments directly to the county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code.

(b) For manufactured homes situated on real property owned by the claimant, payments will be secured by a secured tax lien and obligation as specified by subdivision (b) of Section 16182 of the Government Code.

(c) For manufactured homes situated on real property not owned by the claimant, payments will be secured by a security agreement as specified by subdivision (c) of Section 16182 of the Government Code.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.7.
  

The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or authorized agent, or have any such person appointed for the claimant, for all purposes of postponement of property taxes.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.8.
  

The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year. If February 10 falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.9.
  

Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following:

(a) All information required under Section 20621.

(b) A copy of the Certificate of Title issued by the Department of Housing and Community Development.

(c) A copy of the registration card issued by the Department of Housing and Community Development.

(d) Other information required by the Controller to establish eligibility.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.10.
  

The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. That record shall include the name and address of the claimant, the name and address of the legal owner of the manufactured home, the name and address of any other party whose consent is required by this chapter, and any other information deemed necessary by the Controller for administration purposes.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.11.
  

All amounts postponed pursuant to this chapter shall be due if any of the following occurs:

(a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or otherwise disposes of his or her manufactured home.

(b) The claimant dies. However, if the surviving spouse previously approved pursuant to this chapter continues to occupy the manufactured home, then the postponed amounts shall not be due unless that person dies or ceases to occupy the residential dwelling.

(c) The failure of a claimant to perform those acts required by the legal owner or junior lienholder.

(d) The claimant allows any subsequent taxes to remain unpaid or to be transferred to the unsecured roll.

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

(f) The claimant is refinancing the residential dwelling.

(g) The claimant has elected to participate in a reverse mortgage program for the residential dwelling.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.12.
  

If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions:

(a) Demand payment of that amount from the claimant, the estate of any decedent claimant, or any person who was a cotenant with the claimant pursuant to the registration card.

(b) Direct the Department of General Services to seize and sell any property pledged by the claimant as security for postponement.

(c) Request the Attorney General to bring an action to recover amounts postponed under this chapter by the claimant.

(d) Utilize any or all of the other enforcement and foreclosure provisions set forth in Article 3 (commencing with Section 16200) of Chapter 5 of Part 1 of Division 4 of Title 2 of the Government Code, as may be applicable.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

20639.13.
  

This chapter shall become operative on July 1, 2019.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019.)

RTCRevenue and Taxation Code - RTC