California Code, Revenue and Taxation Code - RTC § 20639.11

(a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or otherwise disposes of his or her manufactured home.

(b) The claimant dies. However, if the surviving spouse previously approved pursuant to this chapter continues to occupy the manufactured home, then the postponed amounts shall not be due unless that person dies or ceases to occupy the residential dwelling.

(c) The failure of a claimant to perform those acts required by the legal owner or junior lienholder.

(d) The claimant allows any subsequent taxes to remain unpaid or to be transferred to the unsecured roll.

(e) Postponement was erroneously allowed because eligibility requirements were not met.

(f) The claimant is refinancing the residential dwelling.

(g) The claimant has elected to participate in a reverse mortgage program for the residential dwelling.