California Tax Lien and Tax Deed

California Property Tax Sales & Redemption Rights

Here's how California handles delinquent property taxes, tax-defaulted home auctions,
and your options to avoid losing your property.

Judicial Non Judicial Comment Process Period Publish Sale Redemption Period Sale/NTS
Judicial only 135 days N/A None Court

California homeowners who fall behind on property taxes risk tax-defaulted status, mounting penalties, and ultimately a county tax sale that can cost them their home. In this article about California property tax sales, you'll learn what happens when taxes become delinquent, how the five-year redemption period works, and what options you have to redeem your property before a public auction.

You'll also learn key homeowner protections, notice requirements, and payment plan possibilities that may help you avoid losing your home over unpaid property taxes in California

How California Property Taxes Are Assessed

If you own real property, you're responsible for paying property taxes on that property. The government uses that tax money to pay for schools, public services, libraries, roads, parks, and the like. Usually, the tax amount is based on the property's assessed value.

"In most cases, if the property is tax-defaulted for at least five years, the county tax collector can sell that property."

What Happens If You Don't Pay California Property Taxes?

In California, property on which taxes remain unpaid at 12:01 a.m. on July 1 becomes what's known as "tax-defaulted" land. In most cases, if the property is tax-defaulted for at least five years, the county tax collector can sell that property to satisfy the delinquent taxes. (Cal. Rev. & Tax. Code § 3362 (2025).)

In the case of a nuisance abatement lien, the property becomes subject to the tax collector's power to sell after three years. (Cal. Gov. Code § 38773.5 (2025).)

Look Out for Legal Changes

In this article, you'll find details on property tax sale laws in California, with citations to statutes so you can learn more. Statutes change, so checking them is always a good idea. How courts and agencies interpret and apply laws can change. And some rules can even vary within a state. These are just some of the reasons to consider consulting a lawyer if you're facing a tax sale.

What Is a Property Tax Lien?

When a homeowner doesn't pay the property taxes for their home, the overdue amount becomes a lien on the property. A lien effectively makes the property act as collateral for the debt. All states, including California, have a process that allows the taxing authority to sell a home to collect delinquent taxes.

Consequences of Delinquent Property Taxes in California?

You could lose your home to a tax sale. Most tax-defaulted homes are sold at a public auction. However, the sale could be through a sealed bid sale or through a negotiated sale to a public agency or qualified nonprofit organization.

But a sale can't happen until five years after the property is tax-defaulted.

Legal Protections for California Homeowners in Tax Sales

In California, the tax collector must give you a written notice, as well as contact you personally, if possible, before selling your home at a tax sale.

Required Tax Sale Notice to California Homeowners

Under California law, the tax collector must send a notice of the proposed sale by certified mail not less than 45 days nor more than 120 days before the sale to your last known mailing address. (Cal. Rev. & Tax. Code § 3701 (2025).)

It must also publish the notice in the newspaper or, if there are no newspapers in the area, post the notice in three public places. (Cal. Rev. & Tax. Code § 3702 (2025).)

Personal Contact Requirements Before a California Tax Sale

If the home is your primary residence, the tax collector must make a reasonable effort to personally contact you (the owner-occupant) not more than 120 days nor less than ten days before the sale. If the collector can't contact you, the collector must try to serve you a written notice not less than five days before the sale. (Cal. Rev. & Tax. Code § 3704.7 (2025).)

California's Five-Year Redemption Period for Tax-Defaulted Homes

Many states allow delinquent taxpayers to pay off the amounts owed (either before or after a tax sale) and keep the home. This process is called "redeeming" the property.

In California, the five-year redemption period happens before the tax sale. Again, under state law, the tax collector usually can't sell your home until five years after the property becomes tax defaulted. (Cal. Rev. & Tax. Code § 3691 (2025).) You can pay off the delinquent amounts during this time and stop a tax sale from happening.

But you don't get the right to redeem the home after the sale. Your right to redeem expires at the close of business on the last business day before the sale date. (Cal. Rev. & Tax. Code § 3706, § 3707 (2025).) If you send in the redemption amount via mail or any other method, the tax collector must receive it before that deadline. (Cal. Rev. & Tax. Code § 3707 (2025).)

"In California, the five-year redemption period happens before the tax sale."

Are There Payment Plans for Delinquent Property Taxes?
You may choose to pay the delinquent amounts in installments at any time up until 5:00 p.m. on the last business day prior to the date when the tax collector gets the right to sell the property. (Cal. Rev. & Tax. Code § 4217 (2025).) So long as you keep up on the installments, the collector can't proceed with a sale. (Cal. Rev. & Tax. Code § 4218 (2025).)

However, if your home doesn't sell or the purchaser who bought it at the sale backs out of the deal, your right to redeem revives. (Cal. Rev. & Tax. Code § 3693.1, § 3707 (2025).)

How Much It Costs to Redeem a Tax-Defaulted California Home

To redeem the home, you'll have to pay:

  • the total amount of all past-due taxes

  • delinquent penalties and costs

  • redemption penalties, and

  • certain fees, including a redemption fee. (Cal. Rev. & Tax. Code § 4102, § 4112 (2025).)

How California Property Tax Auctions and Sales Work

Again, most tax sales in California are public auctions. (Cal. Rev. & Tax. Code § 3693 (2025).)

At the auction, the winning bid must be at least as much as the amount it would cost for you to redeem the home, plus costs, which include:

Challenging a California Property Tax Sale in Court

After the tax sale occurs, you might be able to get your home back by convincing the board of supervisors (the body that supervises the operation of the county government) to rescind (invalidate) the sale. You must show that:

  • the sale was invalid for some reason, like you paid the redemption amount, but the tax collector still sold the home to a new owner, or

  • the sale had irregularities (meaning the procedures weren't proper).

The procedures for asking for a rescission are complicated, and you'll have to ask for a rescission by a specific deadline, usually a year after the tax deed is executed. (Cal. Rev. & Tax. Code § 3725 (2025).) Getting your home back through this method is usually difficult and rarely happens. You'll most likely need an attorney's help to try to get the sale rescinded.

"In most cases, it's better to take action earlier to
try to make your taxes more affordable."

Tax Lien Certificate Sales in California

California law also gives counties the ability to sell tax lien certificates (rather than selling tax-defaulted homes) if authorized by a resolution of county board of supervisors. (Cal. Rev. & Tax. Code § 4511, § 4521 (2025).) A tax lien certificate gives the purchaser the right to collect the tax debt. California counties usually don't sell tax lien certificates.

Options If You Can't Afford Your California Property Taxes

Even though you'll get some time to redeem your California home before losing it to a tax sale, in most cases, it's better to take action earlier to try to make your taxes more affordable. You could, for example:

  • look into whether you meet the criteria for a property tax abatement, or

  • challenge the taxable value of your home if you think it's incorrect.

When to Talk to a Lawyer About California Property Tax Sales

If you're facing a property tax sale in California or need help redeeming your property, consider talking to a foreclosure or real estate lawyer.

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