Section 20816 Of Chapter 2. Deferment From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 2.

. (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become due as of the end of the next application period, unless another eligible claimant for the same residential dwelling successfully applies to the county for deferment pursuant to this chapter for the next fiscal year.
  (b) All amounts owed by the claimant pursuant to this chapter shall become due immediately if any of the following occurs:
  (1) The claimant ceases to own the residential dwelling by sale, conveyance, or condemnation.
  (2) The claimant ceases to reside permanently at the residential dwelling.
  (3) The claimant's equity in the residential dwelling falls below the amount necessary to be eligible to participate in the program, as provided by paragraph (3) of subdivision (a) of Section 20802 and subdivision (b) of Section 20808.
  (4) The claimant refinances an existing mortgage or deed of trust on the residential dwelling causing his or her equity value in the residential dwelling to decline by 5 percent or more.
  (5) Deferment was granted erroneously because eligibility requirements were not actually met.