California Property Tax Postponement Program

Form to file: Property Tax Postponement Application for Fiscal Year 2025-26

The California State Controller's Office lets qualifying senior, blind, or disabled homeowners postpone payment of the current-year property taxes on their primary residence. The postponed amount must eventually be repaid. It is secured by a lien on the property (or a security agreement for manufactured homes) and accrues 5 percent simple interest per year.

Steps to apply

1. Confirm you qualify: you are 62 or older by December 31, 2025 (or blind or disabled), you own and occupy the home as your principal residence, your household income is 55,181 dollars or less, you have at least 40 percent equity, and the home has no reverse mortgage.
2. Download the Property Tax Postponement Application and Instructions package from the State Controller's Office program page, or call (800) 952-5661 to have one mailed to you (applications are available starting in September).
3. Complete and sign the application, acknowledging that a lien (or, for a manufactured home, a security agreement) will be recorded against your property for the postponed amount.
4. Use the Documentation Checklist on page 15 to attach copies (never originals) of every required document, including your 2024 federal tax return for income verification.
5. Mail the signed original application and document copies to the State Controller's Office, Property Tax Postponement Program, P.O. Box 942850, Sacramento, CA 94250-0001, during the filing period of October 1, 2025 through February 10, 2026. Funds are limited and approved first come, first served.