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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW |
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Chapter 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law |
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ARTICLE 1. General Provisions and Definitions |
Section 20511.
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"Property tax" shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541.
When a residential dwelling is owned by two or more individuals as joint tenants or tenants in common and one or more of such persons is not a member of the claimant's household, the term "property tax" shall include only that part of the taxes levied which reflects the ownership of the claimant and other members of the household.
The property tax proration required by the preceding sentence shall not apply to the extent of the ownership interest of the claimant and one or more of the following:
(a) The claimant's spouse.
(b) The parents, children (natural or adopted), or grandchildren of either the claimant or the claimant's spouse, or
(c) The spouse of any person enumerated in subdivision (b) of this section.