California

Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.

Not legal or financial advice. Rules change. Confirm with the county before you bid.

Sale type: Tax deed
Statute text
Excess proceeds are retained for a period of at least one year following the date of recordation of the tax deed to the purchaser of the property.
Cal. Rev. & Tax. Code § 4675 — checked 2026-10-27
Interest / penalty: No interest rate: property is sold to the highest bidderMinimum bid is at least the amount needed to redeem
Statute text
to the highest bidder at the time and place fixed for sale (§3706)
Cal. Rev. & Tax. Code §§ 3692, 3706 — checked 2026-10-27
Statute text
The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27
Redemption: Ends at close of business on the last business day before the sale
Statute text
must be received in the tax collector's office prior to the close of business on the last business day prior to the commencement date of the tax sale. If the payment is not received by that time, the right of redemption terminates (§3707).
Cal. Rev. & Tax. Code § 3707 — checked 2026-10-27
Bid method: Highest bidder
Statute text
to the highest bidder at the time and place fixed for sale (§3706)
Cal. Rev. & Tax. Code §§ 3692, 3706 — checked 2026-10-27
Statute: Cal. Rev. & Tax. Code § 3691 et seq.
Statute text
The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27
Auction platform: Public auction (in person or internet) or sealed bid
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27
Auction timing: Not yet verified

Counties 58

Tax lien
Tax deed
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Summary

California property can be sold after five years of tax default (three years for nonresidential commercial property). The minimum bid is at least the amount needed to redeem the property. Conducted by county tax collectors. Statute: CA Rev & Tax Code §3691.

Statute text

Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27

Statute text

The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Statute text

The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27

The county sells the property and records a tax deed to the purchaser. The owner's right to redeem ends at close of business on the last business day before the sale. CA Rev & Tax Code §3691.

Statute text

Excess proceeds are retained for a period of at least one year following the date of recordation of the tax deed to the purchaser of the property.
Cal. Rev. & Tax. Code § 4675 — checked 2026-10-27

Statute text

must be received in the tax collector's office prior to the close of business on the last business day prior to the commencement date of the tax sale. If the payment is not received by that time, the right of redemption terminates (§3707).
Cal. Rev. & Tax. Code § 3707 — checked 2026-10-27

Statute text

The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27

Buyers pay a bid price; the minimum bid is at least the amount needed to redeem. There is no interest rate because the county sells the property, not a lien. CA Rev & Tax Code §3691.

Statute text

The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Statute text

The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27

En California la propiedad puede venderse tras cinco años de morosidad fiscal (tres años para propiedad comercial no residencial). La puja mínima es al menos el monto necesario para redimir la propiedad. Estatuto: CA Rev & Tax Code §3691.

Statute text

Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27

Statute text

The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Statute text

The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27

El condado vende la propiedad y registra una escritura fiscal a favor del comprador.

Statute text

Excess proceeds are retained for a period of at least one year following the date of recordation of the tax deed to the purchaser of the property.
Cal. Rev. & Tax. Code § 4675 — checked 2026-10-27

Los compradores pagan un precio de puja; la puja mínima es al menos el monto necesario para redimir. No hay tasa de interés porque el condado vende la propiedad, no un gravamen.

Statute text

The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Statute text

The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27

Key points

If the IRS holds a lien, the United States can redeem for 120 days after the sale
Statute text
the United States has the right of redemption for 120 days from the date of such sale or for the period allowable for redemption under local law, whichever is longer
Cal. Rev. & Tax. Code § 3712(g); 26 U.S.C. § 7425(d) — checked 2026-10-27

For beginners

Harder for beginners: Property must be tax-defaulted for five years (three for nonresidential commercial) before it can be sold.

Statute text

Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27

Más difícil para principiantes: La propiedad debe tener cinco años de morosidad fiscal (tres para comercial no residencial) antes de poder venderse.

Statute text

Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27

Risks

Minimum bids are at least the full amount needed to redeem
Statute text
The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Las pujas mínimas son al menos el monto total necesario para redimir
Statute text
The minimum bid may not be less than the amount necessary to redeem the property (Rev. & Tax. Code, §3698.5)
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27

Extra due diligence

Check that the property has been tax-defaulted long enough to be sold (five years, or three for nonresidential commercial)
Statute text
Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27
Check for IRS liens: the United States may redeem for 120 days after the sale
Statute text
the United States has the right of redemption for 120 days from the date of such sale or for the period allowable for redemption under local law, whichever is longer
Cal. Rev. & Tax. Code § 3712(g); 26 U.S.C. § 7425(d) — checked 2026-10-27

Verifique que la propiedad lleve suficiente tiempo en morosidad para venderse (cinco años, o tres para comercial no residencial)
Statute text
Property that has been tax-defaulted for five years or more or three years or more in the case of nonresidential commercial property, and is subject to the tax collector's power to sell, may be sold.
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27
Revise gravámenes del IRS: Estados Unidos puede redimir durante 120 días después de la venta
Statute text
the United States has the right of redemption for 120 days from the date of such sale or for the period allowable for redemption under local law, whichever is longer
Cal. Rev. & Tax. Code § 3712(g); 26 U.S.C. § 7425(d) — checked 2026-10-27

How to sign up for the auction

Platform: County tax collector: public auction (in person or internet) or sealed bid

Statute text

encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27

Find your target county's tax sale through the county tax collector
Statute text
The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27
Register for the county's auction (in person or internet)
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27
Bid online or in person per county instructions
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27

Platform: Recaudador de impuestos del condado: subasta pública (en persona o por internet) o oferta sellada

Statute text

encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27

Encuentre la venta fiscal de su condado a través del recaudador de impuestos del condado
Statute text
The county tax collector is responsible for the sale of eligible tax-defaulted property, pursuant to Revenue and Taxation Code section 3691 et seq.
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27
Regístrese en la subasta del condado (en persona o por internet)
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27
Puje en línea o en persona según las instrucciones del condado
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27

Over the counter (OTC)

Confirm with the county tax collector.

Statute text

may re-offer the property at the same sale or the next sale with a reduced minimum bid amount
Cal. Rev. & Tax. Code § 3698.5(c) — checked 2026-10-27

Unsold property may be re-offered at the same or a later sale with a reduced minimum bid.

Statute text

may re-offer the property at the same sale or the next sale with a reduced minimum bid amount
Cal. Rev. & Tax. Code § 3698.5(c) — checked 2026-10-27

La propiedad no vendida puede ofrecerse de nuevo en la misma venta o en una posterior con una puja mínima reducida.

Statute text

may re-offer the property at the same sale or the next sale with a reduced minimum bid amount
Cal. Rev. & Tax. Code § 3698.5(c) — checked 2026-10-27

Platforms

County tax collector auctions (in person, internet or sealed bid)
Statute text
encompasses tax sales by public auction (in person and internet) or sealed bid.
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27

Surplus proceeds

Any party of interest at the time of the sale may claim excess proceeds during a one-year period (Rev. & Tax. Code § 4675).

Statute text

During the one-year period, the excess proceeds may be claimed by any party of interest in the property at the time of the sale (Rev. & Tax. Code, §4675).
Cal. Rev. & Tax. Code § 4675 — checked 2026-10-27

La lista de condados y las fuentes están en inglés.

Sources

Cal. Rev. & Tax. Code § 4675 — checked 2026-10-27
Cal. Rev. & Tax. Code §§ 3692, 3706 — checked 2026-10-27
Cal. Rev. & Tax. Code § 3698.5 — checked 2026-10-27
Cal. Rev. & Tax. Code § 3707 — checked 2026-10-27
Cal. Rev. & Tax. Code § 3691 et seq. — checked 2026-10-27
Cal. Rev. & Tax. Code § 3692 — checked 2026-10-27
Cal. Rev. & Tax. Code § 3691 — checked 2026-10-27
Cal. Rev. & Tax. Code § 3712(g); 26 U.S.C. § 7425(d) — checked 2026-10-27
Cal. Rev. & Tax. Code § 3698.5(c) — checked 2026-10-27

Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.

County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.