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 Who is eligible?
How are Property Taxes Postponed?
Does the person have to live in the home to qualify?
What is the definition of "household income"?
What is the definition of "disabled"?
Does the State take title to the property?
If the claimant dies, can the surviving spouse or registered domestic partner continue in the tax
postponement program?
When do the postponed taxes have to be repaid to the State?
How do I apply?
What is the filing period?
What is the interest rate on postponed taxes?
How do I get an account statement?
What is the Homeowner Assistance Program?
Who is eligible?
California residents who meet all of the following criteria:
Are at least 62 years of age, or blind, or disabled; and,
Own and occupy the property as his or her principal place of residence; and,
Have a total household income of $31,500 or less; and,
Have at least 20% equity in the property.
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How are Property Taxes Postponed?
If the application is approved, SCO sends the claimant "certificates of eligibility".
Homeowners must endorse the certificates and forward them to the county tax collector as payment
for all (or part) of the property taxes due.
The SCO will then pay the county for the property taxes postponed.
The SCO established as individual account for the amount of taxes postponed. Interest on the
deferred property tax accrues monthly.
The SCO records a lien against the property. The lien remains on the property until the account is
paid in full.
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Does the person have to live in the home to qualify?
Yes. The home must be the applicant's principal place of residence.
You are still elgible for postponement if: (1) you are temporarily confined to a hospital or medical institution for medical reasons; (2) the property was the principal place of residence immediately prior to confinement; and (3) the residence is not rented.
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What is the definition of "household income"?
Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the prior calendar year.
Some common sources of household income include:
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Alimony |
Annuities |
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Bonuses |
Business Income |
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Capital Gains |
Compensation |
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Disability |
Dividends |
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Gifts |
Inheritance |
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Interest |
Life insurance |
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Pension |
Public assistance |
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Rental Income |
Salary/Wages |
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Social Security |
Unemployment |
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What is the definition of "disabled"?
Generally, a person is considered disabled if unable to engage in any substantial gainful activity due to a physical or mental impairment that is expected to last for a continuous period of 12 months or longer. Proof of disability is required every year.
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Does the State take title to the property?
No. The State places a lien on the property, but title to the property does not change.
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If the claimant dies, can the surviving spouse or registered domestic partner continue in the tax postponement program?
Yes. Any co-owner may continue in the Program as long as he/she meets the eligibility requirements. (An otherwise ineligible surviving spouse or registered domestic partner need not repay the postponed amount as long as he/she continues to reside in the home.)
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When do the postponed taxes have to be repaid to the State?
The postponed amount and interest are not due until:
the homeowner moves from the qualified property;
the homeowner sells or conveys title to the home;
the homeowner dies and does not have a spouse, registed domestic partner, or other qualified
individual who continues to reside in the home; or
future property taxes or other senior liens are allowed to become delinquent.
The homeowner may pay all or part of the obligation before it becomes due.
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How do I apply?
The applicaton can be obtained on this website, by calling (800) 952-5661, or by emailing the office
at Postponement@sco.ca.gov
Homeowner's must complete an application each year to request postponement of their annual
property taxes.
Applications should be mailed to the California State Controller's Office, Property Tax Postponement
Program, P.O. Box 942850, Sacramento, CA 94250-5880.
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What is the filing period?
The filing period for postponement of property taxes is from May 15 through December 10, 2007.
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What is the interest rate on postponed taxes?
Interest is computed monthly on postponed amounts on a simple interest basis (the annual interest rate divided by 12). Interest continues to accrue on the postponement account until all postponed taxes plus interest are repaid to the State. The interest rate for taxes postponed in 2007-2008 is 5% per annum.
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How do I get an account statement?
The State Controller's Office provides you with an account statement each year. However, you may obtain an account statement at any time by calling (800) 952-5661 or (916) 327-5587, or by writing to the State Controller's Office at the following address:
John Chiang, State Controller
Division of Accounting and Reporting
Property Tax Postponement Program
P.O. Box 942850
Sacramento, CA 94250-5880
or e-mail the office at Postponement@sco.ca.gov.
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What is the Homeowner Assistance Program?
The Homeowner Assistance Program is a separate program administered by the Franchise Tax Board (FTB). If you qualify, you may participate in both the Homeowner Assistance Program and the Property Tax Postponement Programs. The State Controller's Office encourages you to participate in the Homeowner's Assistance Program, because any assistance you receive is used to reduce the amount of the obligation secured by the property tax postponement lien.
To obtain a Homeowner Assistance claim form (FTB9000), contact FTB at (800) 868-4171. The filing period for the Homeowner Assistance Program is July 1, 2007 through October 15, 2007.
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