2005 California Revenue and Taxation Code Sections 20621-20622 Article 3. Claims

20621.  Each claimant applying for postponement under Article 2
(commencing with Section 20601) of this chapter shall file a claim
under penalty of perjury with the Controller on a form supplied by
the Controller.  The claim shall contain:
   (a) Evidence acceptable to the Controller that the person was a
"senior citizen claimant", or a "blind or disabled claimant."
   (b) A statement showing the household income for the period set
forth in Section 20503.
   (c) A statement describing the residential dwelling in a manner as
the Controller may prescribe.
   (d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
   (e) The county assessor's parcel number applicable to the property
for which the claimant is applying for the postponement of property
taxes.
   (f) Documentation evidencing the current existence of any abstract
of judgment, federal tax lien, or state tax lien filed or recorded
against the applicant, and any recorded mortgage, or deed of trust
which affect the subject residential dwelling, for the purpose of
determining that the claimant possesses a 20 percent equity in the
subject residential dwelling as required by paragraph (1) of
subdivision (b) of Section 20583.
   Actual costs, not in excess of fifty dollars ($50), paid by the
claimant to obtain the documentation shall, in the event the
Controller issues a certificate of eligibility, reduce the amount of
the lien for the year, but not the face amount of the payment
prescribed in Section 16180.
   (g) Other information required by the Controller to establish
eligibility.
20622.  The claim for postponement shall be filed after May 15 of
the calendar year in which the fiscal year for which postponement is
claimed begins, and on or before December 10 of that fiscal year; if
December 10th falls on Saturday, Sunday, or a legal holiday, the date
is extended to the next business day.