CALIFORNIA – The California State Controller’s Office (SCO) recently launched the 2025–26 Property Tax Postponement Program (PTP) for eligible taxpayers.
The loan program allows eligible homeowners, including low-income seniors and disabled individuals, to defer the payment of their current year’s property taxes on their primary residence.
Nationwide, property tax delinquencies have been rising, reaching 5.1% in 2025, up from 4.5% in 2024.
Participation in California’s PTP program remains low, with only 1,337 homeowners statewide using it in 2022–23, according to the Legislative Analyst’s Office (LAO).
Program expenditures are projected to reach $9 million in 2024–25, exceeding estimated revenues of $5.4 million.
Since its reinstatement in 2014, the program has raised income eligibility limits, lowered interest rates, and established a cap on fund balances in an effort to improve long-term sustainability.
Application information
Applications will be accepted October 1, 2025, through February 10, 2026, and processed on a first-come, first-served basis.
To qualify, a homeowner must meet all the following:
- Be at least 62 years old, or blind, or disabled
- Own and occupy the property as a primary residence
- Have a total household income of $55,181 or less for 2024
- Have at least 40% equity in the property
- Not have a reverse mortgage on the property
Requirements are subject to change if the law is revised.
When Taxes Become Due
Postponed taxes and interest are payable if the homeowner:
- Moves from the property
- Sells or transfers title
- Dies without a spouse, registered domestic partner, or other qualified resident
- Lets future property taxes or senior liens become delinquent
- Refinances or takes a reverse mortgage on the property
Program participants must reapply annually and show they still meet eligibility requirements. Interest currently applies at 5%.
Program funding is limited. Apply online at www.sco.ca.gov under the Public Services tab. For more information, visit www.sco.ca.gov, or contact the SCO by phone at (800) 952-5661 or email [email protected].
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