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. To avoid a tax sale, there are two options. First is the payment in full before June 30 of the fifth year. Second is 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.
These properties have been delinquent for three or more years and tax-defaulted as of July 1, 2008. These properties may be able to able to start an installment payment plan to pay outstanding balances due prior to July 1, 2012. Click the link below for a payment plan application: