How to buy tax-sale property in California (2026)

1. 1.Find the parcel on the county's notice of intended sale: the tax collector may sell tax-defaulted property that has not been redeemed five years or more after it became tax-defaulted, or three years or more for nonresidential commercial property, and any sale must be approved by the board of supervisors (3691(a)(1)(A), 3694)
2. 2.Bid at the public auction to the highest bidder; the auction may be conducted in person or by electronic media, including the Internet (3692.2, 3693(a), 3706)
3. 3.Bid at or above the minimum price approved by the board of supervisors; no bid below that price may be accepted (3706)
4. 4.Pay the amount of the high bid by a method the tax collector elects among legal tender, electronic funds transfer, and negotiable paper (checks, drafts, and money orders); unless the tax collector specifies otherwise, payment is due on or before the close of auction (2502, 2503.2, 2504, 3693(a))
5. 5.If the tax collector required a deposit as a condition to bidding, pay it by the noticed method, amount, and due date; in a deferred-payment sale the deposit is $5,000 or 10 percent of the minimum bid price, whichever is greater, and the balance is due within the period the tax collector sets, not more than 90 days after the close of auction (3693(d), 3693.1)
6. 6.Consummate the sale: failure to pay within the period the tax collector specified results in forfeiture of the deposit and of all rights in the property, and the right of redemption revives (3693.1)
7. 7.Sealed bid sales are used only when a parcel is offered at minimum bid to holders of outstanding oil, gas, or mineral interests or to owners of contiguous parcels for parcels rendered unusable, and the property then goes to the highest eligible bidder (3692(b)-(d))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown$5,00010% of amount owed

set by the tax collector and noticed before the date of the sale (3693(d)(3)); the deposit may be a condition to bidding and, in a deferred-payment sale, may be required before the sale (3693(d)(4)(A), 3693.1)

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

A deposit may be required as a condition to submitting a bid (3693(d)(4)(A))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Unknown

Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale (3691(a)(1)(A))

A city, the State, or any taxing agency or revenue district may bid on property (3705)

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

CashCheckAch

due on or before the close of auction unless the tax collector specifies otherwise (3693(a)); in a deferred-payment sale the balance is due within the period the tax collector sets, not more than 90 days after the close of auction (3693.1)

Sources

• Cal. Rev. & Tax. Code 3691(a)(1)(A)
• Cal. Rev. & Tax. Code 3692.2
• Cal. Rev. & Tax. Code 3693(a)
• Cal. Rev. & Tax. Code 3693(d)
• Cal. Rev. & Tax. Code 3693.1
• Cal. Rev. & Tax. Code 3706
• Cal. Rev. & Tax. Code 3705
• Cal. Rev. & Tax. Code 2502
• Cal. Rev. & Tax. Code 2504

California conveys a tax deed: the county tax collector sells tax-defaulted property itself at public auction, either in person or by electronic media such as the Internet, and no tax lien certificates are sold. The statute sets no statewide bidder registration requirement and no mandatory deposit; the tax collector may require a deposit as a condition to submitting a bid and must publish the method, amount, due date, and whether the deposit is applied to a bid or toward a purchase before the sale. Where the tax collector approves a deferred-payment sale, the statute fixes the deposit at $5,000 or 10 percent of the minimum bid price, whichever is greater, with the balance due inside a period of no more than 90 days. Because registration, deposit terms, and payment methods are left to the tax collector, they vary by county, and counties that auction online through a vendor commonly require bidder pre-registration and a deposit for the local sale. The 3693 text quoted here is the version in effect until January 1, 2029; the later operative version keeps the deposit authority in subdivision (b).