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Property Tax Postponement

Phone number
(800) 952‑5661 – State Controller’s Property Tax Postponement team (530) 265‑1285 – Nevada County Treasurer‑Tax Collector 1‑800‑222‑1753 – Senior Legal Hotline
Category
Senior
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Eligibility
California homeowner age 62+, blind, or disabled; main residence; at least 40% equity; household income $57,002 or less (2026-27); current on mortgage and property taxes; no reverse mortgage.
Auto Summary
California’s Property Tax Postponement program lets eligible seniors, blind or disabled homeowners with ≤ $57,002 household income and at least 40% home equity defer current‑year property taxes, paying 5% simple interest until the home is sold, the owner moves, dies, gets a reverse mortgage, refinances, or falls behind on mortgage taxes; applications run from October 1 to February 10 each year, require proof of age/disability, income, equity, and tax bills, and are processed in order of receipt, with the state paying the county and placing a lien on the home.
Value
Defer current-year property taxes on principal residence, secured by a lien against the property
Espanol
Aplazamiento de impuestos sobre la propiedad — El Contralor del Estado de California permite a propietarios de 62 años o más, ciegos o con discapacidad aplazar los impuestos sobre la propiedad de su residencia principal. Para 2026-27: ingreso familiar de $57,002 o menos, al menos 40% de capital en la vivienda, sin hipoteca inversa. Los impuestos aplazados acumulan 5% de interés simple anual y están garantizados por un gravamen estatal — se pagan cuando vende, se muda, refinancia o fallece. Solicite entre el 1 de octubre de 2026 y el 10 de febrero de 2027. (800) 952-5661.
URL
sco.ca.gov/ardtax_...ent.html
Last verified 2026-05-17. California's State Controller runs the Property Tax Postponement (PTP) program. It lets eligible homeowners delay paying their property taxes. The state pays the county for you, then puts a lien on your home. You pay it back later — usually when you sell, move out, or pass away.

Who qualifies

You must meet all of these:
  • You are 62 or older, blind, or have a disability.
  • Your total household income is $57,002 or less for the 2026-27 cycle (it was $55,181 for 2025-26). This includes income from everyone living in the home. [Source: SCO PTP page — "an annual household income of $57,002 or less" (sco.ca.gov/ardtax_prop_tax_postponement.html, fetched 2026-09-27)]
  • You have at least 40% equity in your home (the home is worth at least 40% more than what you still owe on it).
  • The home is your main residence — you live there, not a rental or vacation home.
  • You are current on your mortgage and property taxes. You can't be in default.
  • You do not have a reverse mortgage on the home. If you get one later, you have to pay back what was deferred right away.
Floating homes and houseboats do not qualify. Manufactured homes can qualify, but only if you're not behind on taxes. [Source: sco.ca.gov/ard_ptp_faq.html (accessed 2026-05-17)]

What you get

  • The state pays your current-year property taxes directly to your county.
  • You pay 5% simple interest per year on the amount deferred — about $4.17 per month for every $1,000 deferred. [Source: sco.ca.gov/ard_ptp_faq.html (accessed 2026-05-17)]
  • You can apply every year you still qualify.
  • The state puts a lien on your home for the amount you owe. The title stays in your name. The lien can't be subordinated, which means you usually can't refinance while in the program.

When you have to pay it back

The full balance plus interest comes due when any of these happen:
  • You sell or transfer the home.
  • You move out (it stops being your main residence).
  • You pass away, unless an approved surviving spouse takes over.
  • You get a reverse mortgage or refinance.
  • You fall behind on your mortgage or senior liens.

How to apply

  1. Filing window: October 1 through February 10 each year. For the 2026-27 cycle, applications are available now (September 2026), the filing period opens October 1, 2026 and closes February 10, 2027. [Source: SCO PTP page — "Applications available: September 2026 · Filing period opens: October 1, 2026 · Filing period closes: February 10, 2027" (fetched 2026-09-27)]
  1. Get the application packet at sco.ca.gov/ardtax_prop_tax_postponement.html. The packet includes the form, instructions, and a checklist.
  1. Gather your documents: proof of age/blindness/disability, proof of income for everyone in the household, your most recent property tax bill, and your mortgage statement showing equity.
  1. Mail the completed packet to the State Controller's Office. Applications are processed in the order they arrive, and funds can run out — apply as early in the window as you can.
  1. You will get a written decision. If approved, the Controller pays your county directly.
[Source: sco.ca.gov/ardtax_prop_tax_postponement.html (accessed 2026-05-17)]

Common pitfalls

  • Missing the window. Late applications are not accepted. Mark October 1 on your calendar.
  • Counting income wrong. Household income includes Social Security, pensions, wages, and income from everyone living with you — not just the homeowner.
  • Reverse mortgages. If you already have one, you cannot enroll. If you get one after enrolling, you must repay immediately.
  • Refinancing. The PTP lien usually blocks refinances because it can't be moved behind a new loan.
  • Falling behind on the mortgage. That triggers immediate repayment.
  • Manufactured homes with delinquent taxes are disqualified — clear the back taxes first.

Where to get help

  • Your county Treasurer-Tax Collector: Most counties have a staff person familiar with PTP. In Nevada County, call (530) 265-1285.
  • HICAP (Health Insurance Counseling and Advocacy Program) and legal aid for seniors can help you read the application and gather documents. Senior Legal Hotline: 1-800-222-1753.

Sources

Updated 2026-09-27: the State Controller has published the 2026-27 income limit ($57,002) and application; see above.