The California delinquent property tax list is published by each county’s Treasurer-Tax Collector, not by any statewide agency. To find whether a specific property appears on it, go directly to the Treasurer-Tax Collector’s website for the county where the property sits. State law requires every county to publish its list by September 8 each year, naming every property that has fallen into tax default.1Justia. California Code Revenue and Taxation Code Article 1.7 – Published Delinquent List
How to Find the List for Your County
California has 58 counties, and each one runs its own property tax system. There is no single statewide database to search. Start with the Treasurer-Tax Collector’s website for the specific county. Most larger counties maintain a searchable online portal where you can look up a parcel by address, assessor’s parcel number, or owner name. Los Angeles County, for example, publishes its Notice of Delinquency list through its Property Tax Portal at propertytax.lacounty.gov.
The format varies. Some counties post a downloadable PDF or spreadsheet. Others run a searchable database that updates in real time. Many counties also satisfy the publication requirement by printing the list in a local newspaper, though the online version is usually easier to work with.
Private companies aggregate delinquent tax data across counties and sell access to investors and marketers. These third-party databases can be convenient for searching several counties at once, but they are not official records and may lag behind the county’s own data. Verify anything you see on a commercial platform against the county’s published list.
What the Published List Contains
State law dictates exactly what each entry must include: the name of the assessee (the person or entity assessed for taxes), a description of the property, and the total amount needed to redeem it as of the publication date. The list is accompanied by an affidavit from the tax collector confirming that the taxes, assessments, penalties, and costs on those properties remain unpaid.1Justia. California Code Revenue and Taxation Code Article 1.7 – Published Delinquent List
Counties that send reminder notices before the fiscal year closes and mail annual redemption notices for prior-year delinquencies may limit their published list to properties delinquent for three or more years. In those counties, shorter-term delinquencies still carry penalties, but the owners get direct mailings instead of being named publicly.
How a Property Lands on the List
Secured property taxes come due in two installments:
- First installment: due November 1, delinquent after December 10.
- Second installment: due February 1, delinquent after April 10.
Each installment that goes unpaid after its deadline triggers a 10% penalty on that installment.2Taxes. Property Tax Function Important Dates3California Legislative Information. California Code Revenue and Taxation Code 2618
If the taxes remain unpaid through the end of the fiscal year, the property is declared tax-defaulted by operation of law at 12:01 a.m. on July 1.4California Legislative Information. California Code Revenue and Taxation Code 3436 That declaration puts the property on the delinquent roll and triggers the September publication. The owner still holds legal title at this point. The property is not yet at risk of sale.
Supplemental tax bills follow their own delinquency schedule based on when they are mailed. A supplemental bill mailed between July 1 and October 30 uses the standard December 10 and April 10 deadlines. One mailed between November 1 and June 30 has its first installment due at the end of the month following mailing, with the second installment four months after that. Delinquent supplemental bills carry the same type of penalties and fees.
What It Costs to Redeem the Property
Once a property is declared tax-defaulted, the cost of catching up grows every month. California charges a redemption penalty of 1.5% per month on the defaulted taxes, starting July 1 of the year the property entered default.5California Legislative Information. California Code Revenue and Taxation Code RTC 4103 That is 18% a year, and the penalty compounds each July 1 against any additional taxes that would have defaulted had the property not already been in default status.
To fully redeem, you pay the sum of all prior-year defaulted taxes, the original delinquent penalties, the accumulated redemption penalties, and a flat redemption fee of $15 per parcel.6California Legislative Information. California Code Revenue and Taxation Code RTC 4102 On a property that has been in default for several years, the redemption penalties alone can match a substantial share of the original tax bill. Acting earlier means paying less.
Five-Year Installment Plan
Owners who cannot pay the full redemption amount at once can usually set up a five-year installment plan. Under Revenue and Taxation Code Section 4217, any person can elect to pay delinquent taxes in installments at any time before 5:00 p.m. on the last business day before the tax collector obtains the power to sell the property.7Justia. California Code Revenue and Taxation Code Article 2 – Permanent Installment Plan After the power to sell attaches, this option is gone.
The schedule works like this:
- Initial payment of at least 20% of the total redemption amount.
- Year 1: bring the cumulative total to at least 40%.
- Year 2: bring the cumulative total to at least 60%.
- Year 3: bring the cumulative total to at least 80%.
- Year 4: pay the remaining balance in full.
Each year’s installment must be paid before the delinquency date of the last installment of current taxes for that fiscal year, and current taxes must stay paid up. If you default on the installment plan and the property would have already been subject to the power to sell, you cannot restart the plan.7Justia. California Code Revenue and Taxation Code Article 2 – Permanent Installment Plan As long as you stay on schedule, the property will not become subject to sale.8Orange County Treasurer-Tax Collector. Installment Payment Plan of Redemption (5 Year Plan) For Delinquent Secured Property Taxes
When the County Can Sell the Property
Being on the delinquent list is not the same as facing an immediate sale. The tax collector gains the power to sell only after a property has been in default for five or more years.9Contra Costa County, CA Official Website. Redemption (Defaulted) Taxes The five-year clock runs from the original July 1 default date, and it is the owner’s main protection.
One narrow exception exists. Residential or vacant properties carrying a nuisance abatement lien can be sold after three years of default, but only to an approved nonprofit organization and only with the approval of the county board of supervisors. The nonprofit must rehabilitate the property and use it to serve low-income residents.10California Legislative Information. California Code RTC Division 1 Part 6 Chapter 8 Article 2
Before any sale, the tax collector must notify the board of supervisors of the intended sale, specifying the type of sale, a description of each property, and the minimum price.11California.Public.Law. Revenue and Taxation Code Section 3698 Once a property becomes subject to the power to sell, the tax collector must attempt the sale within four years.
Redeeming Even After a Sale Is Scheduled
Even after the five-year window closes and the county schedules the auction, the owner can still redeem by paying the full amount owed. The right of redemption terminates at the close of business on the last business day before the tax sale begins.12California Legislative Information. California Code Revenue and Taxation Code RTC 3707 Once the sale commences, the owner loses all legal and equitable interest in the property.
Payment has to physically arrive at the tax collector’s office before the deadline. Mailing is not enough. Two situations can revive the right of redemption after it has expired: if the property is offered at auction and no one buys it, or if an approved credit buyer fails to complete payment by the tax collector’s deadline, in which case redemption rights come back on the next business day.12California Legislative Information. California Code Revenue and Taxation Code RTC 3707
Excess Proceeds After a Tax Sale
When a tax-defaulted property sells at auction for more than the taxes, penalties, and costs owed, the difference is called excess proceeds. Former owners and lienholders of record at the time of the sale have the right to claim those funds. California law generally requires claimants to file within one year after the sale, and proceeds are distributed in order of lien priority, with any remaining balance going to the former owner. If you lose a property to a tax sale, checking whether excess proceeds exist is worth doing. Auction prices sometimes exceed the debt by a wide margin.