Question 1

Does California sell tax liens or tax deeds?

Accepted Answer

California sells tax deeds. Pure deed sale, so no lien interest rate — delinquent amounts instead accrue a 1.5%/month redemption penalty before sale. Unsold parcels may be reoffered within 90 days at a reduced minimum price (as low as $1 in some county authorizations, §§3692(e), 3698.5(c)), so reoffer/over-the-counter leftovers are a major investor channel and minimum bid can drop below taxes owed.

Question 2

What is the redemption period in California?

Accepted Answer

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&#x27;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).

Question 3

When are tax sales held in California?

Accepted Answer

County auctions vary by county, most in spring (many May-June) with reoffers within 90 days; some counties hold fall sales

What is sold	Tax deeds
Interest / penalty	n/a
Redemption period	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).
When sales happen	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)
Investor notes	Pure deed sale, so no lien interest rate — delinquent amounts instead accrue a 1.5%/month redemption penalty before sale. Unsold parcels may be reoffered within 90 days at a reduced minimum price (as low as $1 in some county authorizations, §§3692(e), 3698.5(c)), so reoffer/over-the-counter leftovers are a major investor channel and minimum bid can drop below taxes owed.

California tax sales: liens, deeds, rates & redemption

Sources