California Tax Deed & Tax Lien Sales 2026

How tax sales work in California

California is a straight tax deed state. Property becomes tax-defaulted after the first missed installment, and once it has been defaulted for five years (three years for some nonresidential and nuisance parcels) the county tax collector may sell it at a public auction under Chapter 7 of the Revenue and Taxation Code. The minimum bid is set by the collector and typically covers taxes, penalties and costs, though re-offered parcels may be priced at a lower or higher figure. The buyer receives a tax collector’s deed that conveys title free of most private liens. Nearly every county now sells online through a third-party auction platform; a few small counties still hold in-person sales.

Redemption and interest

There is no redemption after the sale. The owner’s right to redeem terminates at the close of business on the last business day before the auction, and once the hammer falls the deed cannot be undone by payment. Buyers earn no interest because no lien is created. The trade-off is a one-year window in which an interested party may challenge the sale, generally for defective notice, and a deed is not recorded until the collector has completed its post-sale procedures.

When and where sales happen

Each county schedules its own sale, and most hold one per year, with a cluster in late winter and spring. Los Angeles County and several large counties sometimes hold two. Lists are published about three weeks in advance in a newspaper and on the collector’s site, and parcels are commonly pulled at the last moment when the owner redeems.

What to check before you bid

Read the county’s terms of sale on deposits, payment deadlines and documentary transfer tax. Search the recorder for IRS liens, which survive for 120 days, and for easements and special assessment liens, which survive entirely. Check zoning, coastal commission jurisdiction and access on vacant land. Look at the assessor’s improvement value and street view for signs of occupancy. Note that the county does not warrant the property’s condition, size or even the existence of improvements.

How AuctionScouts helps here

AuctionScouts consolidates tax-defaulted property lists from California counties, scores each parcel from 0 to 100 against assessed value, location and lien exposure, and flags recorded liens likely to survive. The calendar tracks county sale dates and registration deadlines.