Core Concepts
Power to Sell
In California, the point at which the Tax Collector is legally allowed to sell a tax-defaulted property.
Power to sell attaches after a property has been tax-defaulted for five years (three years for some nonresidential commercial property). The Tax Collector then sends notices and can include the parcel in an auction.
Reaching power to sell does not mean a sale is scheduled. Counties choose which parcels to offer and when.
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.
Related terms
- Tax-Defaulted PropertyCalifornia's term for a property whose taxes were not paid by the end of the fiscal year.
- Tax SaleA public sale a local government holds to collect unpaid property taxes, by selling either the property itself or a claim against it.
- Redemption PeriodThe window during which an owner can keep a property by paying the delinquent taxes, interest, and fees.