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Tax Sale Atlas

California tax sales

California tax sale statutes

These are the California statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

California is a tax deed state. County tax collectors sell the property itself at public auction, and California sells no tax lien certificates to investors. The tax collector gains the power to sell five years or more after the property is declared tax defaulted, or three years or more for nonresidential commercial property unless the county elects the five-year period by ordinance. The owner's right of redemption ends at the close of business on the last business day before the auction begins, and nothing can be redeemed after that. The process is governed by Division 1, Part 6 of the Revenue and Taxation Code (Tax Sales, sections 3351 to 3972), with redemption in Part 7 (sections 4101 and following).

  • Cal. Rev. & Tax. Code, Division 1, Part 6 (sections 3351 to 3972)

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    Tax Sales

  • Cal. Rev. & Tax. Code 3691

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    Power to sell tax-defaulted property after five years, three years for nonresidential commercial property

  • Cal. Rev. & Tax. Code 3692

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    Duty to attempt a sale within four years, then at intervals of no more than six years

  • Cal. Rev. & Tax. Code 3693

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    Sales at public auction to the highest bidder; deposit authority

  • Cal. Rev. & Tax. Code 3693.1

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    Cash or deferred-payment sale, deposit, and the 90-day balance window

  • Cal. Rev. & Tax. Code 3698.5

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    Minimum price at which tax-defaulted property may be offered

  • Cal. Rev. & Tax. Code 3707

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    Termination of the right of redemption

  • Cal. Rev. & Tax. Code 3712

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    Title conveyed by the tax deed and the encumbrances that survive

  • Cal. Rev. & Tax. Code, Division 1, Part 7 (sections 4101 and following)

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    Redemption

  • Cal. Rev. & Tax. Code 4103

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    Redemption penalties of 1.5 percent a month

  • Cal. Rev. & Tax. Code 4112

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    Additional fees collected on redemption once sale preparation has begun

  • Cal. Rev. & Tax. Code 4675

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    Claims for excess proceeds and the order of priority

Want the mechanics in plain English instead of statute numbers? See how to buy in California, the redemption period, and the full California walkthrough.

Statute citations verified Jul 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.