California’s delinquent property tax list is published by each county’s Treasurer-Tax Collector, not by any statewide office. To find the list covering a specific parcel, go to the Treasurer-Tax Collector website for the county where the property sits. State law requires every county to publish its list by September 8 each year, naming the properties that have fallen into tax-defaulted status and the amount needed to redeem each one.
Where Each County Publishes Its List
California has 58 counties, and each one runs its own property tax administration. There is no single statewide database to search. Your starting point is always the county Treasurer-Tax Collector’s website. Most large counties offer an 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.
Formats vary. Some counties post a downloadable PDF or spreadsheet. Others maintain 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 generally easier to work with.
Private companies aggregate delinquent tax data across counties and sell access to investors and lenders. Those third-party databases can be useful for scanning multiple counties at once, but they are not official records and may lag behind the county’s own data. Verify anything you find on a commercial platform against the county list.
What Each Entry on the List Shows
State law specifies exactly what a published entry must contain. Each one shows the name of the assessee (the person or entity assessed for taxes), a description of the property, and the total amount needed to redeem the property as of the publication date.1Justia. California Code Revenue and Taxation Code Article 1.7 – Published Delinquent List The list is accompanied by an affidavit from the tax collector confirming that taxes, assessments, penalties, and costs have not been fully paid.
Counties that send reminder notices before the close of the fiscal year and mail annual redemption notices for prior-year delinquencies may limit their published list to properties delinquent for three or more years. Owners of properties delinquent for a shorter period in those counties still face penalties, but they receive direct mailings rather than being named publicly.
How a Property Ends Up on the List
The path onto the delinquent list starts with a missed installment. California secured property taxes come due in two parts:
- First installment: due November 1, delinquent after December 10.
- Second installment: due February 1, delinquent after April 10.
Each unpaid installment picks up a 10% penalty on that installment amount once the deadline passes.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 is what puts the property on the delinquent roll and triggers the publication requirement.
Being declared tax-defaulted does not change legal title. The owner still owns the property. What changes is the meter: additional penalties start running, and a five-year clock toward possible sale begins.
Supplemental tax bills follow a different delinquency schedule depending on when they are mailed. A supplemental bill mailed between July 1 and October 30 uses the same December 10 and April 10 deadlines as annual taxes. Bills mailed between November 1 and June 30 have their first installment due at the end of the month following the mailing month, with the second installment due four months later. Late penalties apply the same way.
What It Costs to Redeem
Once a property is in default, catching up gets more expensive every month. California charges a redemption penalty of 1.5% per month on the defaulted taxes, starting July 1 of the default year.5California Legislative Information. California Code Revenue and Taxation Code RTC 4103 That is 18% per year, and the penalty compounds each July 1 on any additional taxes that would have defaulted if the property were not already in default status.
A full redemption requires paying 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 in default for several years, the redemption penalties alone can add up to a significant portion of the original bill. Acting earlier costs less.
The Five-Year Installment Plan Option
Owners who cannot pay the full redemption amount at once may be able to open a five-year installment plan. Under Revenue and Taxation Code Section 4217, any person can elect installment payments 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 Once the five-year default period runs out and the power to sell has attached, the plan is no longer available.
The schedule works like this:
- Initial payment: at least 20% of the total redemption amount.
- Year 1: bring the cumulative total to at least 40%.
- Year 2: at least 60%.
- Year 3: at least 80%.
- Year 4: pay the remaining balance in full.
Each annual installment must be paid before the delinquency date of the last installment of current taxes for that fiscal year, and current taxes have to stay paid up. If you default on the plan and the property would otherwise already be subject to the power to sell, you cannot restart it.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
Landing on the delinquent list is not the same as facing an imminent auction. 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 That five-year window, running from the original July 1 default date, is the owner’s main protection.
One exception shortens the window. 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 purchasing 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 the property becomes subject to the power to sell, the tax collector has four years to attempt a sale.
Redeeming Right Up to the Auction
Even after the five-year window closes and a sale is scheduled, 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.
Two situations revive the right after it expires. If the property is offered at auction and no one buys it, the owner’s rights are restored. If a buyer is approved for a credit transaction and then fails to complete payment by the tax collector’s deadline, redemption rights come back on the next business day.12California Legislative Information. California Code Revenue and Taxation Code RTC 3707 Mailing a payment is not enough. It must physically arrive at the tax collector’s office before the deadline.
If the Property Sells for More Than the Debt
When a tax-defaulted property sells at auction for more than the total taxes, penalties, and costs owed, the difference is called excess proceeds. Former owners and lienholders of record at the time of the sale can claim those funds. California law generally requires claimants to file within one year after the sale, and the 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 the effort. Auction prices sometimes exceed the debt by a wide margin.