- Does California sell tax liens or tax deeds?
- Tax deeds only. California counties do not sell tax lien certificates to investors. The county tax collector sells the tax-defaulted property itself at public auction to the highest bidder once the power to sell arises, and the winning bidder receives a tax collector's deed.
- How long does a California property have to be delinquent before it can be sold?
- Unpaid taxes are declared in default at 12:01 a.m. on July 1. The tax collector gains the power to sell five years or more after that declaration, or three years or more for nonresidential commercial property unless the county has adopted an ordinance applying the five-year period. A city, county, or qualifying nonprofit can also request an accelerated auction of non-owner-occupied residential property that has been delinquent at least three years.
- Can the former owner redeem after a California tax deed sale?
- No. The right of redemption terminates at the close of business on the last business day before the tax sale begins, and the start of the auction is the sale date regardless of when bidding closes. California has no post-sale redemption period. The right revives only if the property does not sell, or if the tax collector approved a credit sale and the buyer failed to pay in full by the deadline.
- What is the minimum bid at a California tax sale?
- The tax collector proposes a minimum price and the board of supervisors approves it. It cannot be less than the total amount necessary to redeem plus costs and the outstanding balance of any property tax postponement loan, which covers defaulted taxes, delinquent penalties and costs, redemption penalties, and a redemption fee. If a parcel draws no acceptable bid, the tax collector may reoffer it at a lower minimum price with board approval.
- What deposit and payment deadline apply at a California tax deed auction?
- The tax collector may require a deposit and must publish its amount, method, and due date before the sale. On a deferred-payment sale the deposit may be $5,000 or 10 percent of the minimum bid price, whichever is greater, and the balance is due within a period the tax collector sets, not to exceed 90 days from the close of auction. Missing the deadline forfeits the deposit and all rights in the property, and the owner's right of redemption revives.
- Does a California tax deed give clear title?
- Not by itself. The deed conveys title free of encumbrances existing before the sale, but the statute lists exceptions that survive, including easements and recorded restrictions, liens of taxing agencies that did not consent to the sale, certain special assessments, unpaid Improvement Bond Act of 1915 assessments, Mello-Roos special taxes, and federal tax liens not discharged by the sale. Property is sold as is, and most buyers file a quiet title action before they can resell or insure it.
- Can you buy California tax-defaulted property over the counter?
- No. California has no over-the-counter list for the public. Parcels that do not sell stay tax defaulted and come back to a later auction, and the tax collector may reoffer them at a reduced minimum price. The only non-auction route is a Chapter 8 agreement sale to the state, a taxing agency, a revenue district, or a qualifying nonprofit, which is closed to ordinary investors.
- What happens to money left over after a California tax sale?
- Anything above the statutory distributions and the taxes, assessments, and county costs becomes excess proceeds held in the delinquent tax sale trust fund. A party of interest may claim it up to one year after the tax collector's deed is recorded. Lienholders of record before the deed was recorded are paid first in order of priority, then persons with title of record. Unclaimed excess proceeds may be transferred to the county general fund.
Verified Jul 25, 2026 against California statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.