Tax Defaulted Property

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How do properties become "Subject To Power To Sell"?

Upon the failure of the property owner to meet the payment obligation of his or her property tax by the final due date, usually June 30 of each year, the tax default status is noted in "Important Information" section of the annual tax statement. A list of tax-defaulted properties is published in the local newspaper once a week for three consecutive weeks the following year.

The default opens a 5 (five) year waiting period during which the delinquent taxes, interest, and penalties accumulate until redeemed.

At the end of the 5 (five) years, if the tax remains unredeemed, the Treasurer and Tax Collector records a Notice of Power To Sell against the property, which gives them the authority to sell the property.

What is the notification process of properties that are subject to power to sell?

Before the sale, notification is required to be sent to the assessee of record and any other party of interest, informing them of the Treasurer and Tax Collector's power and intent to sell the property for nonpayment of taxes.

After the Treasurer and Tax Collector has met all of the statutory requirements, she may exercise her authority to sell the property. The sale must be conducted no sooner than 45 days after notification by registered mail of all ascertainable recorded parties of interest.

What happens after the sale of tax defaulted property?

Upon completion of the sale, the Treasurer and Tax Collector files reports with the County Recorder, County Assessor and the State Controller to address the transfer of title and distribution of proceeds from the sale. For one year following the auction sale the Treasurer and Tax Collector must respond to issues concerning challenges to the validity of the sale and excess proceeds claims.

How can I keep my property from being sold at the public auction?

Visit our "Tax Auction" page

All defaulted taxes must be paid in full prior to the date of the public auction. Only cash or cashier's checks are accepted when redeeming tax defaulted property within 3 weeks of the auction.

If I cannot pay the full amount, can I make installment payments and still keep my property from being sold at the public auction?

No. If property is not fully redeemed, it will be eligible for sale at the public auction. Properties with defaulted taxes for more than five years are not eligible for the installment plan.