Property Tax Postponement

Property Tax Assistance for Senior Citizens, Blind, or Disabled Persons

The State Controller’s Office (SCO) will begin accepting new Property Tax Postponement (PTP) applications beginning October 1 – February 10. Applications are processed in first-come, first served order by postmark date. Applications are available in the Mariposa County Tax Office.

Eligibility Requirements

​To qualify, you must meet all of the following criteria for every year in which postponement of property taxes is desired:

​• Be at least 62 years of age, or blind, or disabled;
​• Own and occupy the real property as your principal place of residence (Floating homes; and house boats are not eligible);
​• Have a total household income of $35,500 or less;
​• Have at least 40 percent equity in the property; and
​• Not have a reverse mortgage on the property.

​Requirements are subject to change without notice if the law is revised.

​State law does not allow payment of delinquent and/or defaulted property taxes that are owed on the property that is being considered for postponement.

​The interest rate for all taxes postponed under the PTP program is 7 percent per year.

​To secure repayment of the postponed property taxes, The State Controller’s Office places a lien against the property.

​Go to the SCO website at https://sco.ca.gov/ardtax_prop_tax_postponement.html for more information. If you have any questions, call 1.800.952.5661 or email postponement@sco.ca.gov.