Tax Defaulted Property

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?

Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail with return receipt requested to the last known mailing address, if available, of parties of interest, as defined in Section 4675 (to owners and lienholders of record). The notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds, as defined in Section 4674, if the property is sold and excess proceeds result from that sale.

The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest.

The validity of any sale under this chapter shall not be affected if the tax collector's reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice.

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 credit/debit cards (accepted online, by phone 844-784-9715, or in office), 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.