Process
Chapter 8 Agreement Sale
In California, a sale of tax-defaulted property directly to a public agency or qualifying nonprofit, without an auction.
Public agencies and some nonprofits can ask to buy tax-defaulted property for a public purpose, such as parks, schools, or affordable housing. If approved, the parcel is removed from the public auction.
This is one reason a parcel can disappear from an auction list even though its taxes were not paid.
How it works by state
- California
- These agreement sales are governed by Chapter 8 of Part 6 of the Revenue and Taxation Code and require Board of Supervisors and State Controller approval.
General information, reviewed 2026-10-12. Not legal advice. Rules change and each county publishes its own sale terms; confirm with the county before bidding.