(Sign In)

States › California › Tax Sale Summary

There are 58 Counties in California. It became the 31st state on September 9, 1850. The state motto is "I Have Found It".

Currently, none of the counties offer California tax lien certificates, instead they offer California tax deeds.

Summary: 3351. (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except tax-defaulted property and possessory interests, the taxes, assessments, penalties, and costs on which will have not been fully paid by the close of business on the last business day of the fiscal year. Five years or more after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax -defaulted property that has not been redeemed (Sec. 3691).

Law: California Tax Lien Laws - California Revenue and Taxation Code, Division 1, Part 6, "Tax Sales," Part 7, "Redemption," and Part 7.5, "Tax Certificates."

Contact: County Tax Collector/Treasurer.

Interest Rate: N/A

Auction Type: Tax Deed. 4528 (a) (1) The tax collector may sell California tax lien certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a bulk sale. Except as provided in subdivision (c), the price received for a California tax lien certificate shall not be less than the amount of taxes and assessments being assigned thereby.

Tax-defaulted property that is not redeemed must be sold at public auction (Sec. 3693, Sec. 3706). Currently there are no counties in the state of California selling Tax Lien Certificates. What you will be bidding on is a Tax Deed or the title to the property.

Bidding Procedure: The basic procedures for conducting sales of tax certificates are established by local tax collectors (Sec. 4528). Unredeemed tax-defaulted property is sold to the highest bidder (Sec. 3693), subject to a minimum price requirement (Sec. 3698.5). If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold (Sec. 3692).

Costs:

Redemption: N/A. 3707. (a) (1) The right of redemption terminates at the close of business on the last business day prior to the date of the sale.

(2) If the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires pursuant to Section 3693.1, the right of redemption is revived on the next business day following that date.

(b) Notwithstanding any other provision of law, any remittance sent by mail for redemption of tax-defaulted property must be received in the tax collector's office prior to the time established in paragraph (1) of subdivision (a).

(c) The sale shall be deemed complete when full payment has been received by the tax collector.

(d) The right of redemption revives if the property is not sold.

Deed Assigned at Foreclosure to: (3708). On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.

3708.1. Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute delivery thereof to the grantee named in the deed.

3712. The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:

(a) Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of the sale.

(b) The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.

(c) Liens for special assessments levied upon the property conveyed which were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency which collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.

(d) Easements constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.

(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.

(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.

(g) Any federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.

(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.

Notes:

Counties:

To report any updates, deletions or additions to the county list, please click here.

AL | AK | AZ | AR | CA | CO | CT | DE | FL | GA | HI | IA | ID | IL | IN | KS | KY | LA | ME | MD | MA | MI | MN | MS | MO | MT | NE | NV | NH | NJ | NM | NY | NC | ND | OH | OK | OR | PA | RI | SC | SD | TN | TX | UT | VT | VA | WA | WV | WI | WY