Quick answerCalifornia sells tax deeds for unpaid property taxes. Redemption: Owner may redeem until close of business on the last business day before the sale commences (Rev. & Tax. Code §3707); no post-sale redemption (right revives only if the property does not sell). Property becomes subject to the tax collector's power to sell after 5 years tax-defaulted, or 3 years for nonresidential commercial property (counties may elect 5) and for property subject to a nuisance abatement lien (§3691). Sales: County auctions vary by county, most in spring (many May-June) with reoffers within 90 days; some counties hold fall sales Governing law: California Revenue & Taxation Code §§ 3351, 3691-3731 (Chapter 7 sale, §3700 et seq.; power of sale §3691; redemption termination §3707).