California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 20812
# (a)
The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10 of each year.
# (b)
A participating county may require any information necessary to process the claimant’s application for deferment under the program, whether through the county’s application form or forms or otherwise.
# (c)
Any form filed by a claimant under this chapter shall not be under oath, but shall contain, or be verified by, a written declaration that the information therein was provided under the penalty of perjury.
# (d)
All forms supplied to the claimant shall include a statement of the interest rate that will apply to the property taxes deferred under the program.
# (e)
A county may grant a reasonable extension for filing a claim if it determines that good cause for the extension exists. However, no extension shall be granted beyond the termination of the fiscal year for which deferment is requested.
Source: view the official text