California Property Tax Postponement (PTP), 2026–27
Property Tax Postponement is the State of California's deferral program for homeowners who are 62 or older, blind, or disabled and cannot comfortably pay the year's property tax. The State Controller pays the county for you, records a lien on the home, and charges 5% simple interest until the balance is repaid — usually when the home is sold or transferred. This page sets out the 2026–27 rules, the filing window, a worked interest example and how the program compares with California's exemptions, from the Controller's own program pages.
Quick answer
For 2026–27: you must be 62+, blind or disabled, own and live in the home, hold at least 40% equity, and have 2025 household income of $57,002 or less. File with the State Controller between October 1, 2026 and February 10, 2027; funds are limited and go first-come, first-served, and you reapply every year. The postponed taxes carry 5% simple interest and a lien. Questions: (800) 952-5661.
Who qualifies in 2026–27
| Requirement | 2026–27 rule | Where it is set |
|---|---|---|
| Age or status | At least 62 years old, or blind, or disabled | Application package; SCO FAQ |
| Home | You own it and occupy it as your principal residence (floating homes and houseboats are excluded) | Application package |
| Household income | $57,002 or less for calendar year 2025 (income as defined in R&T §20503) | Package; FAQ; program page |
| Equity | At least 40% equity in the home | Package; FAQ |
| Not eligible | A reverse mortgage on the home; delinquent or defaulted taxes on a manufactured home; a mobile home built before June 15, 1976 | Application package |
| Reapply | Every year — approval covers one program year | Program page |
The income limit is set each year under the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Revenue and Taxation Code §20581 and following); confirm the current year's figure with the State Controller before relying on it.
How postponement works
- You apply to the State Controller, not the county. Applications for 2026–27 were available from September 2026; the filing period runs October 1, 2026 to February 10, 2027.
- Approvals are first-come, first-served because the program's funding is limited each year. An application that arrives after the money is committed can be turned down even if you qualify.
- The Controller pays your county the postponed property tax and records a lien on the home for the amount paid.
- Interest accrues at 5% a year, simple, computed monthly, on the amounts paid for you. Simple interest means it is charged on the taxes postponed, not on earlier interest.
- You repay the balance — taxes plus interest — when the home is sold or transferred, when you move out or refinance, or on death, from the proceeds or by the estate. You can also repay earlier.
- You reapply each year you want the next bill postponed. Each year's approval depends on that year's income limit, your equity and the available funds.
What the interest adds up to
Take a $4,500 annual bill. Postponed for one year, it accrues about $225 of interest at 5%. Postpone a $4,500 bill every year for 5 years and the lien secures $22,500 of taxes plus roughly $3,375 of simple interest (each year's bill earning interest for the years it has been outstanding), about $25,875 in all. The example ignores the Controller's monthly computation and assumes a flat bill; your own balance is on the annual statement the Controller sends.
| Years postponed | Taxes postponed | Simple interest (approx.) | Balance secured by the lien |
|---|---|---|---|
| 1 | $4,500 | $225 | $4,725 |
| 2 | $9,000 | $675 | $9,675 |
| 3 | $13,500 | $1,350 | $14,850 |
| 4 | $18,000 | $2,250 | $20,250 |
| 5 | $22,500 | $3,375 | $25,875 |
Postponement versus California's exemptions
Postponement is a loan secured by the home; an exemption lowers the bill outright. Most eligible owners use both: claim every exemption first, then postpone what is left.
| Program | Who | What it does | Where |
|---|---|---|---|
| Property Tax Postponement | 62+, blind or disabled; income ≤ $57,002; 40% equity | Defers the bill at 5% simple interest, with a lien | State Controller |
| Homeowners' Exemption | Every owner-occupant | $7,000 off assessed value (about $70 a year) | County assessor |
| Proposition 19 base-year transfer | Homeowners 55+ (or severely disabled) who move within California | Carries a low Proposition 13 value to the new home | County assessor |
| Senior exemptions on local parcel taxes | Often 65+, set district by district | Waives a specific parcel tax | The levying district |
| Disabled Veterans' Exemption | 100%-disabled veterans and surviving spouses | A larger reduction in assessed value | County assessor |
Full detail on each exemption is on the senior property tax relief guide and the California exemptions hub. If you only need more time on one installment rather than a year's deferral, the due-dates calendar sets out the December 10 and April 10 delinquency dates and the penalty that applies after them.
How to apply
- Download the 2026–27 application package from the State Controller's Property Tax Postponement page (sco.ca.gov, PDF) and file it within the window, October 1, 2026 to February 10, 2027.
- Have your current tax bill, proof of age or disability, income records for 2025 and your mortgage balance ready; the equity test uses the home's value against what is owed on it.
- Keep paying any installment that comes due before you hear back, so a late application does not turn into a penalty; the Controller's FAQ explains how an approved postponement interacts with a bill already paid.
- Questions go to the Controller's office at (800) 952-5661, not the county.
Frequently Asked Questions
What is California's Property Tax Postponement program?
A State Controller's Office program that lets a qualifying homeowner defer (postpone) the current year's property taxes on their principal residence. The state pays the county on the owner's behalf and records a lien on the home; the postponed amount accrues 5% simple interest and is repaid when the home is sold or transferred, the owner moves or refinances, or the owner dies. It postpones the bill — it does not reduce or forgive it.
Who qualifies for Property Tax Postponement in 2026–27?
A homeowner who is at least 62, or blind, or disabled; owns and occupies the home as their principal residence; has at least 40% equity; and has household income of $57,002 or less for calendar year 2025 (income as defined in Revenue and Taxation Code §20503). A reverse mortgage disqualifies the home, as do delinquent or defaulted taxes on a manufactured home and mobile homes built before June 15, 1976. Floating homes and houseboats are excluded.
When is the Property Tax Postponement deadline?
For the 2026–27 program year the State Controller accepts applications from October 1, 2026 through February 10, 2027. Applications were available from September 2026. Funds are limited and applications are approved first-come, first-served, so filing early in the window matters. You must reapply every year.
How much interest does Property Tax Postponement charge?
5% per year, simple interest, computed monthly, on the amounts the state has paid for you. On a $4,500 bill postponed for one year that is about $225; postponing a $4,500 bill every year for 5 years builds a balance of roughly $25,875 ($22,500 of taxes plus about $3,375 of simple interest), all secured by the lien.
Can I use Property Tax Postponement if I have a reverse mortgage?
No. An existing reverse mortgage disqualifies the home under the State Controller's program rules, because the postponement lien would sit behind the reverse-mortgage lender's claim.
Where do I apply — the county or the state?
The State Controller's Office, not the county assessor or tax collector. The application package is on the Controller's website (sco.ca.gov) and the office answers questions at (800) 952-5661. The county still issues your bill; once approved, the Controller pays it.
Is Property Tax Postponement the same as a senior property tax exemption?
No. An exemption reduces assessed value (the $7,000 Homeowners' Exemption, the Disabled Veterans' Exemption) or waives a specific charge (senior exemptions on local parcel taxes). Postponement leaves the bill unchanged and lends you the money to pay it, with interest and a lien. California has no blanket senior exemption; postponement is its deferral program.
Learn More
Sources: California State Controller's Office — Property Tax Postponement program page (sco.ca.gov), PTP FAQ (FAQ) and the 2026–27 application package, as read October 14, 2026; Revenue and Taxation Code §20581 et seq. (the Senior Citizens and Disabled Citizens Property Tax Postponement Law, reinstated by AB 2231, Stats. 2014, ch. 703) and Government Code §16180 et seq. (the fund). The income limit, dates and interest rate are the Controller's published figures for one program year and change annually — verify them on the Controller's site before filing. Educational information, not legal or financial advice.
Last reviewed: October 2026.