California tax lien & tax deed sales

That right terminates at the close of business on the last business day prior to the commencement date of the tax sale, and the start of the auction counts as the sale date no matter when bidding closes. A redemption payment sent by mail must be received in the tax collector's office before that deadline. California has no post-sale redemption period: once the auction opens, a record owner who has not redeemed loses all legal and equitable interest in the property. Two situations revive the right of redemption. The right revives if the property is not sold, and it revives on the next business day if the tax collector approved a credit sale and the buyer did not pay in full by the deadline the tax collector set.California Revenue and Taxation Code 3707 - right of redemption terminates at close of business on the last business day before the saleCal. Rev. & Tax. Code 3707Verified Jul 25, 2026

The second half of taxes on real property is delinquent on the same terms on April 10, with a further 10 percent penalty (section 2618). Unpaid taxes, assessments, penalties, and costs on real property are then declared in default by operation of law at 12:01 a.m. on July 1 (section 3436). That July 1 declaration starts the clock to the power to sell and starts redemption penalties of 1.5 percent a month. Every property tax lien and public improvement assessment lien has priority over all other liens on the property regardless of when those liens were created (section 2192.1), which is why a tax deed sale clears most junior encumbrances.California Revenue and Taxation Code 3436 - unpaid taxes declared in default at 12:01 a.m. on July 1Cal. Rev. & Tax. Code 3436Verified Jul 25, 2026

A parcel that draws no acceptable bid stays tax defaulted and goes back to a later auction: under section 3692 the notice of intended sale must state that an unsold parcel may be reoffered within 90 days, and under section 3698.5 the tax collector may, with board of supervisors approval, reoffer it at a lower minimum price. The one non-auction path is a Chapter 8 agreement sale under sections 3771 and following, in which the state, a city, a taxing agency, a revenue district, or a qualifying nonprofit buys tax-defaulted property by agreement at a negotiated price. That path is not open to ordinary investors, so treat any California list advertised as over-the-counter with care and confirm it against the county tax collector's own page.California Revenue and Taxation Code 3771 - Chapter 8 agreement sales to the state, a taxing agency, or a qualifying nonprofitCal. Rev. & Tax. Code 3771Verified Jul 25, 2026