Under California Revenue and Taxation Code 3691, any property that has unpaid current year or prior year taxes, assessments, penalties and costs that remain unpaid as of July 1st of the current year will be declared delinquent and tax-defaulted by the Tax Collector. If these properties have unpaid balances after five years, they may be sold at a tax auction.
There are two options to avoid a tax sale:
1) the full payment of the delinquent property tax before June 30 of the fifth year following the delinquent property tax year, or
2) the establishment of an installment payment plan which must be maintained currently and can only be initiated prior to the start of the sixth year of delinquency.
| Notice of Impending Power to Sell – R&T Code 3361-3362 | | This list of properties has been published to provide notice of the Treasurer-Tax Collector’s intent to record a Power to Sell. These properties have at least one installment of secured property taxes that have been delinquent for five or more years as of July 1. |
| Notice of Public Auction – R&T Code 3702 | |
This list of properties has been published to provide notice of the Treasurer-Tax Collector’s intent to auction tax defaulted properties on June 25, 2025. Some of these properties may have been redeemed (paid in full) since this Notice was published and may no longer be eligible for auction. For the most current tax auction information, visit octreasurer.gov/taxauction
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| Notice of Property Tax Delinquency – R&T Code 3351 | | This list of properties has been published to provide notice of the Treasurer-Tax Collector’s intent to record a Power to Sell. These properties have at least one installment of secured property taxes that have been delinquent for five or more years as of July 1. |
| Three-Year Delinquency – R&T Code 3371 | | This list contains properties that have at least one installment of secured property taxes that have been delinquent for three or more years and that the latest reminder notice of delinquent property taxes has been returned to the Treasurer-Tax Collector as undeliverable. These properties may be able to start an installment payment plan to pay outstanding balances due prior to June 30. Once these properties have at least one installment of delinquent property taxes over five years old, no installment payment plan is available, and to prevent the property from being sold at tax auction, all outstanding balances must be paid in full. Click the link below for a payment plan application: |
| Notice of Current Year taxes Due – R&T Code 2609 | | |
