Filing an Application

• When to File
• Where to File
• Approved Application
• Example of Certificate of Eligibility
• Denied Application
• Refund of Paid Taxes
• Lost or Destroyed Certificates

When to File

• The annual filing period for the Property Tax Postponement Program is from May 15th, through December 10th. To avoid delinquent penalties assessed by the county tax collector, your claim must be postmarked by December 10th, and it must be approved.

  The State Controller’s Office may grant a reasonable extension of time for filing a claim if good cause exists, but not beyond April 10th.

  Please file early. You do not have to wait for your new county property tax bill to arrive in November before filing for property tax postponement. Simply enclose a copy of your tax bill for the previous year. There may be a delay in processing claims received after September 30th.

  You must file a claim each year that you wish to participate in the program. Only one claim may be filed per household.

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Where to File

• Mail your completed claim and required documentation to the following address:

  John Chiang
  State Controller
  Division of Accounting and Reporting / Property Tax Postponement Program
  P. O. Box 942850
  Sacramento, CA 94250-5880

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Approved Application

• If your application is approved, you will be sent two Certificates of Eligibility (see example certificate), one for each tax installment. The certificates are made payable to you and the county tax collector and may be used to postpone all or part of the taxes on your home.

  Sign the back of each certificate and present or send them to your county tax collector’s office. The tax collector will accept them as payment for your property taxes.

  The State Controller’s Office will begin mailing certificates in November.

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Example of Certificate of Eligibility

• Example Certificate (PDF)

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Denied Application

• If the State Controller's Office denies your application, you are responsible for the payment of your taxes to the county tax collector. If the county does not receive your installment payments by December 10th, and April 10th, the county will assess penalties to your account.

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Refund of Paid Taxes

• If your claim is approved and you have already paid your current year’s taxes, or if they are paid by a lender through an impound, trust, or similar account, the amount you postpone will be refunded to you by the county tax collector’s office. Contact your county tax collector if you do not receive your refund within 60 days from the date the tax collector’s office receives your signed Certificates of Eligibility.

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Lost or Destroyed Certificates

• If your certificates are lost or destroyed, write to the State Controller’s Office by June 30, 2009, to request replacements. Include your name, Social Security number, and the address of the property. Mail your request to the following address:

  John Chiang
  State Controller
  Division of Accounting and Reporting / Property Tax Postponement Program
  P. O. Box 942850
  Sacramento, CA 94250-5880

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