California Revenue and Taxation Code 20639.11 – All amounts postponed pursuant to this chapter shall be due if any of …
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.
Terms Used In California Revenue and Taxation Code 20639.11
- Manufactured home: includes both of the following:
California Revenue and Taxation Code 20639.2
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
(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.)