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)
Read the statuteTax Sales
Cal. Rev. & Tax. Code 3691
Read the statutePower to sell tax-defaulted property after five years, three years for nonresidential commercial property
Cal. Rev. & Tax. Code 3692
Read the statuteDuty to attempt a sale within four years, then at intervals of no more than six years
Cal. Rev. & Tax. Code 3693
Read the statuteSales at public auction to the highest bidder; deposit authority
Cal. Rev. & Tax. Code 3693.1
Read the statuteCash or deferred-payment sale, deposit, and the 90-day balance window
Cal. Rev. & Tax. Code 3698.5
Read the statuteMinimum price at which tax-defaulted property may be offered
Cal. Rev. & Tax. Code 3707
Read the statuteTermination of the right of redemption
Cal. Rev. & Tax. Code 3712
Read the statuteTitle conveyed by the tax deed and the encumbrances that survive
Cal. Rev. & Tax. Code, Division 1, Part 7 (sections 4101 and following)
Read the statuteRedemption
Cal. Rev. & Tax. Code 4103
Read the statuteRedemption penalties of 1.5 percent a month
Cal. Rev. & Tax. Code 4112
Read the statuteAdditional fees collected on redemption once sale preparation has begun
Cal. Rev. & Tax. Code 4675
Read the statuteClaims 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.