California Tax Deed Due Diligence
California sells tax-defaulted property (not tax liens). When property has been tax-defaulted long enough to become subject to the tax collector's power to sell, the county auctions it at a public tax sale. The purchaser receives a tax deed and there is no redemption after the sale is finalized.
California sells tax-defaulted property (not tax liens). When property has been tax-defaulted long enough to become subject to the tax collector's power to sell, the county auctions it at a public tax sale. The purchaser receives a tax deed and there is no redemption after the sale is finalized.
Sale type
Tax deed (tax-defaulted land sale, no post-sale redemption)
Redemption in brief
Deed — no redemption
Redemption rights
Under the California Revenue & Taxation Code (Div. 1, Part 6), the right of redemption terminates at the close of business on the last business day before the sale (see R&TC §3707). There is no post-sale redemption. Property generally becomes subject to the power to sell after five years of default for residential property (shorter in some non-residential or nuisance situations).
How the sale works
County tax collectors conduct public auctions (increasingly online). The minimum bid is set by the tax collector to cover defaulted taxes, penalties, and costs. After the sale, the tax collector executes and records a tax deed to the purchaser under R&TC §3708 et seq.
What to verify before you bid
- That the right of redemption has terminated (close of business the last business day before the sale, R&TC §3707).
- Which liens survive — a California tax deed conveys title subject to certain specified liens and encumbrances listed in the R&TC (e.g., certain assessments and IRS liens).
- Any recorded federal tax lien and IRS notice status (26 U.S.C. §7425).
- Special assessments, Mello-Roos, and easements that are not extinguished by the sale.
Key dates & deadlines
| Power to sell | Generally 5 years of tax default for residential property (shorter in some cases). |
| Redemption cutoff | Close of business the last business day before the sale (R&TC §3707). |
| Deed recording | Tax collector records the tax deed to the purchaser after the sale (R&TC §3708 et seq.). |
Lien survival note
A California tax deed conveys title free of most private liens but subject to specific statutory exceptions in the Revenue & Taxation Code — including certain special assessments, liens for taxes of other agencies, easements, and recorded IRS liens. Read the applicable R&TC sections and the county's sale terms carefully.
Primary sources for California
Verify everything here against the governing statute and the state's tax authority. Links open the official government source.
Related reading
Tax Deed Auctions by State: A 15-State Reference Guide for Investors
Read the articleFree tools
Run the numbers and work the checklist
Open the investor toolsThis guide is educational information about California tax-sale procedure, not legal or investment advice. Statutes are amended and county practice varies; confirm the current law and your county's specific sale terms with the primary sources above or a licensed attorney before bidding.