California's Property Tax Postponement (PTP) program allows eligible homeowners to delay payment of current-year property taxes on their primary residence. The program is administered by the State Controller's Office. 

Eligibility Requirements

To qualify for the 2026-2027 tax year, you must meet all these requirements each year: 

• Age or Health: Be at least 62 years of age, legally blind, or have a disability.
• Ownership: Own and occupy the property as your primary home.
• Income: Have a total household income of $55,181 or less.
• Equity: Have at least 40 percent equity in your home.
• No Reverse Mortgages: You cannot have a reverse mortgage on the property. 

How the Program Works

• The state pays the property taxes directly to Amador County on your behalf.
• This creates a lien (a legal claim) on your home, and the postponed taxes must be paid back later.
• The state charges an interest rate of 5% per year on the postponed amount.
• The balance becomes due if you sell the home, move out, refinance, or pass away. 

How to Apply

Applications are accepted annually from October 1 to February 10. Funding is limited, and approvals are granted on a first-come, first-served basis. 

To check application procedures, download forms, and find exact details, visit the California State Controller's Office website. 

NOTE: This program is administered and funded directly through the California State Controller's Office, not Amador County.