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Property Tax Postponement

Property Tax Postponement

Phone number
(800) 952-5661
Category
Senior
Money
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Eligibility
California homeowner age 62+, blind, or disabled; main residence; at least 40% equity; household income $55,181 or less (2025-26); current on mortgage and property taxes; no reverse mortgage.
Auto Summary
California's State Controller Property Tax Postponement (PTP) program lets homeowners who are 62+, blind, or disabled defer current-year property taxes on their main residence. For the 2025-26 cycle, household income had to be $55,181 or less, with at least 40% home equity, no reverse mortgage, and you must be current on your mortgage and taxes. Deferred taxes accrue 5% simple interest per year and are secured by a state lien — repaid when you sell, move out, refinance, or pass away. File between October 1 and February 10 each year; applications are first-come and funds can run out. The 2025-26 window has closed — watch for the 2026-27 window opening around October 1, 2026 (new income limit not yet published). Call (800) 952-5661. Verified 2026-05-30.
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 2025-26: ingreso familiar de $55,181 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 y el 10 de febrero. (800) 952-5661.
URL
https://sco.ca.gov/ardtax_prop_tax_postponement.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 $55,181 or less for the 2025-26 cycle. This includes income from everyone living in the home.
  • 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 2025-26 cycle, the window was October 1, 2025 to February 10, 2026 — that window is now closed. Watch for the 2026-27 window opening around October 1, 2026.
  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

FLAG: 2026-27 income limit and application packet not yet published by the State Controller as of 2026-05-17. Re-verify when the new cycle opens (~October 2026).