a tax default status, tax bills are assigned a tax default control
order to accumulate subsequent tax year delinquencies on a particular
For example, an unpaid secured tax bill as of June 30, 2001
assigned an 8-digit tax default number beginning with 01. In
any delinquencies occurring in 2002, 2003, etc. would be attached
the amount due for 2001.
pursuant to Revenue and Taxation Code Section 4217, delinquent
taxpayers may elect to pay delinquent taxes in installments
of 1/5 (20%) of the redemption amount over a five (5) year
period. There are approximately 900 installment plans. While
in a tax default status, a tax bill accumulates a monthly
1.5% penalty on the unpaid base tax amount for each June
30th delinquent amount. In addition, there is a $15 redemption
in February & August, taxpayers are sent a Prior Year Unpaid
Tax Notice as a reminder of the delinquent status of the parcel.
In addition, a message prints on the annual current year tax
bill stating that there are unpaid delinquent taxes due and
to contact the Tax Collector’s office for the amount to pay.
Also, the majority of mortgage lenders notify delinquent taxpayers
of their tax payment responsibilities and often advance funds
to pay delinquent taxes in order to avoid tax sale by the
County. The above taxpayer notification process continues
annually for 5 years.
fiscal year prior to the June 30th, fifth year anniversary
of original delinquency, a Pre-Power to Sell Notice is mailed
via regular mail by April. This notice warns the assessed
owner of property that unless delinquent taxes are paid by
June 30th, the property will be subject to tax sale by the
Tax Collector’s office. Approximately 465 parcels annually
require this warning notice.
8th, a final certified notice is mailed and approximately
100 parcels of the 465 are paid by this time. After June 30th,
those parcels still unpaid are officially processed for Power
to Sell (i.e. For Tax Auction sale).
the unpaid total eligible for tax sale auction is down to
approximately 60 parcels due to a high rate of redemption.
The Tax Collector's Office, therefore, only officially record
approximately 60 parcels annually in the Power to Sell status.
For the next 12 to 16 months, various Power to Sell steps
are carefully followed to insure clear title of property and
notification to all parties of interest prior to the actual
auction sale. Consequently, sometime in the 6th year of delinquency,
if still unpaid, the property is officially offered at tax
sale. In 2001-2002 we offered 30 parcels for tax sale and
5 parcels were sold.