[map] California

Summary: According to (Sec. 3691) “(a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except tax-defaulted property and possessory interests, the taxes, assessments, penalties, and costs on which will have not been fully paid by the close of business on the last business day of the fiscal year. Five years or more after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax -defaulted property that has not been redeemed.”
Law: California Revenue and Taxation Code, Division 1, Part 6, “Tax Sales,” Part 7, “Redemption,” and Part

7.5, “Tax Certificates.”
Contact: County Tax Collector/Treasurer (Sec. 3371).
Interest Rate: Not applicable.
Auction Type: Tax Deed (Sec. 3708).

“On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.”

Bidding Procedure: Premium bid / highest bid. (Sec. 3693). The basic procedures for conducting sales of tax certificates are established by local tax collectors (Sec. 4528). Unredeemed tax-defaulted property is sold to the highest bidder (Sec. 3693), subject to a minimum price requirement (Sec. 3698.5). If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold (Sec. 3692).

Costs: A long list of fees can be found in (Sec. 3698.5).
Redemption Period: Not applicable.

Deed Assigned at Foreclosure to: The purchaser (Sec. 3708). “On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.”

Recording the deed (Sec. 3708.1). “Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute delivery thereof to the grantee named in the deed.”

California Contacts
number of Counties: 58

Alameda County
1221 Oak Street, Suite 536
Property Tax Division
Oakland, CA 94612-4224
Phone: (510) 272-6347

Butte County
25 County Center Drive
Property Tax Division
Oroville, CA 95965-3316
Phone: (530) 538-7224

Contra Costa County
651 Pine Street, Room 106
Property Tax Division
Martinez, CA 94553-1229
Phone: (925) 646-4080

EL Dorado County
330 Fair Lane
Property Tax Division
Placerville, CA 95667-4103
Phone: (530) 621-5567

Fresno County
1100 Van Ness
Delinquent Property Tax Division
Fresno, CA 93721
Phone: (559) 488-3529

Kern County
1115 Truxtun Avenue, 5th Floor
Property Tax Division
Bakersfield, CA 93301-4617
Phone: (661) 868-3601

Los Angeles County
500 W. Temple Street
Property Tax Division
Los Angeles, CA 90012-2713
Phone: (213) 974-1311

Monterey County
240 Church Street
Property Tax Division
Salinas, CA 93901-2695
Phone: (831) 755-5066

Orange County
10 Civic Center Plaza
County Courthouse
Santa Ana, CA 92701-4017
Phone: (714) 834-3100

San Diego County
1600 Pacific Highway,
County Administration Center
San Diego, CA 92101-2429
Phone: (619) 531-5431