Section 20808 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 1.
20808
. (a) (1) "Residential dwelling" means a dwelling, and the
land surrounding that dwelling as is reasonably necessary for the use
of the dwelling as a home, occupied by the claimant as his or her
principal place of residence, and owned by any of the following:
(A) The claimant.
(B) The claimant and the claimant's spouse.
(C) The claimant and his or her parents, children (whether natural
or adopted), or grandchildren of either the claimant or the claimant'
s spouse.
(D) The claimant and the spouse of any parent, child (whether
natural or adopted), or grandchild of either the claimant or the
claimant's spouse.
(E) The claimant and another individual who resides in this state
and is eligible for deferment under this chapter.
(2) "Residential dwelling" shall also include all of the
following:
(A) A condominium that is assessed as real property for local
property tax purposes.
(B) A portion of a multidwelling or multipurpose building and the
portion of land upon which it is built.
(C) A mobilehome that is permanently attached to a permanent
foundation and assessed as real property for local property tax
purposes.
(b) "Residential dwelling" shall not include any of the following:
(1) Any dwelling in which the claimant does not have an equity
value of 20 percent, as described in paragraph (3) of subdivision (a)
of Section 20802.
(2) Any dwelling in which the claimant's interest is a life estate
or is held pursuant to a contract of sale, unless the claimant
obtains the written consent of the holder of the reversionary
interest subject to the life estate, or the vendor under the contract
of sale, for the claimant to participate in the program with respect
to the dwelling.
(3) Any dwelling for which the claimant does not receive a secured
tax bill.
(4) Any dwelling in which the claimant's interest is held as a
possessory interest, except a life estate as described in paragraph
(2).
(5) Any houseboat or floating home.