You should submit application and additional documentation at least 30 days before payment of property taxes and/or special assessments are due. If you apply late, the County or City Treasurer will assess late penalties and interest. Late penalties and interest will increase the amount of the lien filed by the state. If you are applying to stop the County Treasurer from foreclosing for unpaid taxes, you must apply within 30 days of receiving the foreclosure notice.
You must apply each year you want to defer taxes or special assessments.
Signing the Application
You, your agent, or your legal guardian must sign the application. If the contract purchase agreement, deed of trust, or mortgage requires a reserve account for the payment of property taxes, the lien holder's notarized signature must also be on the application.