When the sale is held
Not applicable. There is no certificate sale. The county holds the delinquency itself and later sells the property at a tax deed auction once the power to sell arises under section 3691.
When taxes go delinquent
Taxes due November 1 are delinquent at 5 p.m., or the close of business if that is later, on December 10, and a 10 percent delinquent penalty attaches (section 2617). 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.
What happens after the sale
Five years or more after the property is declared tax defaulted, the tax collector has the power to sell and must attempt to sell the parcel. The period is three years or more for nonresidential commercial property, which excludes residential units used or zoned as permanent residences and land used and zoned for commercial agricultural production, unless the county has adopted an ordinance applying the five-year period to that property too. A city, county, city and county, or qualifying nonprofit can also ask the tax collector to bring non-owner-occupied residential property delinquent at least three years to the next scheduled auction, and so can a holder of a recorded nuisance abatement lien.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the California county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in California.
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.