1.  Except as otherwise provided in NRS 361.7396, the payment of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, becomes due and payable:

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(a) If the single-family residence ceases to be occupied by the claimant, or the claimant sells or otherwise disposes of his or her possessory interest in the residence;

(b) If the claimant allows any property tax that has not been postponed on the single-family residence to become delinquent during the period of postponement;

(c) When the period for which the property tax will be postponed expires, as indicated in the claimant’s certificate of eligibility; or

(d) If the claimant dies. If a surviving spouse or other member of the household is eligible to file a claim to postpone the payment of property tax accrued on the single-family residence continues to occupy the residence, the amounts postponed are not due unless that member of the household dies or ceases to occupy the residence.

2.  Payments on the amount of property tax postponed may be made before they become due and payable.