Section 20822.

Cal. Revenue and Taxation Code - RTC § 20822.
in effect
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Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making property tax deferment subvention payments pursuant to subdivision (c) of Section 20811 and offsetting the county’s administrative costs, as described in Section 20820.

References

referencesCal. Revenue and Taxation Code - RTC § 20811.
referencesCal. Revenue and Taxation Code - RTC § 20820.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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