How to buy tax deeds in California

California sells no tax lien certificates to investors. To buy a California tax deed you bid on the property itself, at a county auction run by the County Tax Collector. The winning bid conveys the county's interest in the parcel, not a lien against it.

Each step below is drawn from California statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.

New here? There is no certificate step in California. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.

1. 1

   Learn the timeline and lien priority

   Taxes due November 1 are delinquent at 5 p.m., or the close of business if that is later, on December 10, and a 10 percent delinquent penalty attaches (section 2617). The second half of taxes on real property is delinquent on the same terms on April 10, with a further 10 percent penalty (section 2618). Unpaid taxes, assessments, penalties, and costs on real property are then declared in default by operation of law at 12:01 a.m. on July 1 (section 3436). That July 1 declaration starts the clock to the power to sell and starts redemption penalties of 1.5 percent a month. Every property tax lien and public improvement assessment lien has priority over all other liens on the property regardless of when those liens were created (section 2192.1), which is why a tax deed sale clears most junior encumbrances.California Revenue and Taxation Code 3436 - unpaid taxes declared in default at 12:01 a.m. on July 1Cal. Rev. & Tax. Code 3436Verified Jul 25, 2026 Understand this before you commit any money.

2. 2

   Know when the redemption right ends

   Not applicable to investors. Redemption penalties of 1.5 percent a month accrue to the county, not to a private certificate holder. They run from July 1 of the year of the declaration of default on the defaulted amount, and from July 1 of each later year on that year's unpaid taxes, until the property is redeemed. The buyer at a tax deed auction earns no interest; the return comes from the property itself.California Revenue and Taxation Code 3691 - power to sell tax-defaulted property after five years, three years for nonresidential commercialCal. Rev. & Tax. Code 3691Verified Jul 25, 2026 Tax-defaulted property may be redeemed until the right of redemption is terminated (section 4101). That right terminates at the close of business on the last business day prior to the commencement date of the tax sale, and the start of the auction counts as the sale date no matter when bidding closes. A redemption payment sent by mail must be received in the tax collector's office before that deadline. California has no post-sale redemption period: once the auction opens, a record owner who has not redeemed loses all legal and equitable interest in the property. Two situations revive the right of redemption. The right revives if the property is not sold, and it revives on the next business day if the tax collector approved a credit sale and the buyer did not pay in full by the deadline the tax collector set.California Revenue and Taxation Code 3707 - right of redemption terminates at close of business on the last business day before the saleCal. Rev. & Tax. Code 3707Verified Jul 25, 2026 To redeem, the owner pays The total of all prior year defaulted taxes, delinquent penalties and costs, redemption penalties, and a redemption fee of $15 on each separately valued parcel tax defaulted on or after January 1, 1984. Redemption penalties run at 1.5 percent a month, which is 18 percent a year, on the declared defaulted amount from July 1 of the year of the declaration of default, plus 1.5 percent a month on each later year's unpaid taxes from July 1 of that year. Extra fees apply once the county has started sale preparation, including a $150 fee under section 4112 if redemption is within 90 days of the proposed sale date.California Revenue and Taxation Code 4102 - the amount necessary to redeem tax-defaulted propertyCal. Rev. & Tax. Code 4102Verified Jul 25, 2026 A redemption before that deadline pulls the parcel off the auction list, so confirm it is still scheduled before you travel or bid.

3. 3

   Learn what sends a parcel to the auction

   Five years or more after the property is declared tax defaulted, the tax collector has the power to sell and must attempt to sell the parcel. The period is three years or more for nonresidential commercial property, which excludes residential units used or zoned as permanent residences and land used and zoned for commercial agricultural production, unless the county has adopted an ordinance applying the five-year period to that property too. A city, county, city and county, or qualifying nonprofit can also ask the tax collector to bring non-owner-occupied residential property delinquent at least three years to the next scheduled auction, and so can a holder of a recorded nuisance abatement lien.California Revenue and Taxation Code 3691 - power to sell tax-defaulted property after five years, three years for nonresidential commercialCal. Rev. & Tax. Code 3691Verified Jul 25, 2026 The tax collector proposes a minimum price and the board of supervisors approves it by resolution. That minimum price cannot be less than the total amount necessary to redeem plus costs and the outstanding balance of any property tax postponement loan. The total amount necessary to redeem is defaulted taxes, delinquent penalties and costs, redemption penalties, and a redemption fee. No bid below the approved minimum price may be accepted. The current owner may not buy the property, directly or indirectly, below that minimum price.California Revenue and Taxation Code 3698.5 - minimum price at which tax-defaulted property may be offered for saleCal. Rev. & Tax. Code 3698.5Verified Jul 25, 2026

4. 4

   Bid at the tax deed auction

   The County Tax Collector (in most counties the Treasurer-Tax Collector) sells the property at public auction to the highest bidder. The tax collector may require a deposit and must give public notice before the sale of its amount, payment method, and due date, and of whether it is a condition of bidding or applies toward the purchase price. On a sale the tax collector approves as a deferred-payment transaction, the deposit may be $5,000 or 10 percent of the minimum bid price, whichever is greater. Counties set the specific figure, so confirm it on the county page or auction platform.California Revenue and Taxation Code 3706 - sale at public auction to the highest bidder, no bid below the approved minimum priceCal. Rev. & Tax. Code 3706Verified Jul 25, 2026 On a cash sale the high bid is due on or before the close of auction unless the tax collector specifies otherwise. On a deferred-payment sale the balance is due within a period the tax collector sets, not to exceed 90 days from the close of auction, as a condition precedent to transfer of title. Failure to pay in time forfeits the deposit and all rights in the property, the forfeited deposit goes to the county general fund, and the owner's right of redemption revives.California Revenue and Taxation Code 3706 - sale at public auction to the highest bidder, no bid below the approved minimum priceCal. Rev. & Tax. Code 3706Verified Jul 25, 2026

More California answers, including redemption and statute detail, are on the California tax sale FAQ.

New to this? Start with tax lien vs tax deed and the full California walkthrough, then value a parcel with the due diligence guide.