Section 2636.1 - [Effective until 1/1/2026] Deferred taxes(a) Notwithstanding any law, payment of property taxes for a property shall be deferred, without penalty or interest, if both of the following apply: (1) The property owner has claimed the property tax relief described in Section 69.6 for the property, but the county assessor has not completed its determination of the property's eligibility for property tax relief under that section.(2) The property owner requests deferment with the county assessor within one calendar year, but before January 1, 2024, of receiving the first tax bill for the property.(b) Payment of property taxes that have been deferred pursuant to subdivision (a) shall be deferred until either of the following occur: (1) The county assessor has reassessed the property and a corrected tax bill prepared pursuant to Section 69.6 has been sent to the property owner.(2) The county assessor has determined the property is not eligible for exclusion pursuant to Section 69.6, and the assessor has notified the property owner.(c)(1) First installments of property taxes that have been deferred pursuant to this section but that have since been corrected pursuant to paragraph (1) of subdivision (b) shall be due and payable December 10 or 30 days after the date the bill is mailed or electronically transmitted to the owner, whichever is later. Second installments of property taxes that have been deferred pursuant to this section but that have since been corrected shall be due and payable April 10 or 30 days after the date the bill is mailed or electronically transmitted to the owner, whichever is later.(2) First installments of property taxes that have been deferred pursuant to this section but that have been deemed correct pursuant to paragraph (2) of subdivision (b) shall be due and payable December 10 or 30 days after the postmark date or date of mailing printed on the county assessor's notice to the property owner, whichever is later. Second installments of property taxes that have been deferred pursuant to this section but that have since been corrected shall be due and payable April 10 or 30 days after the postmark date or date of mailing printed on the county assessor's notice to the property owner, whichever is later.(3) Deferred tax installments that are unpaid shall become delinquent at 5 p.m., or the close of business, whichever is later, of the due date and shall be subject to delinquency penalties as provided by law.(d) This section shall not apply to property taxes paid through impound accounts.(e)(1) This section shall apply to counties with a population of over 4,000,000, as determined by the 2020 federal census.(2) This section shall not apply to a county with a population of 4,000,000 or less, as determined by the 2020 federal census, unless the county's board of supervisors, after consultation with the county assessor, county auditor, county treasurer, and county tax collector, pass a resolution implementing the requirements of this section.(f) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.Ca. Rev. and Tax. Code § 2636.1
Added by Stats 2022 ch 712 (SB 989),s 2, eff. 9/28/2022.