Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.
This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.”
Chapter 3.3 - Senior Citizens Manufactured Home Property Tax Postponement Law
California Revenue and Taxation Code — §§ 20639-20639.13
Sections (6)
Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.
(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.
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.
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.
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.
This chapter shall become operative on July 1, 2019.