State statute
SCO — NOTICE OF PERSONAL CONTACT FOR SALE OF TAX DEFAULTED PROPERTY (county) County Tax Collector’s Office (sco8-05-4)
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
SCO sample sco8-05-4.pdf¶
Page 1¶
NOTICE OF PERSONAL CONTACT FOR SALE OF TAX DEFAULTED PROPERTY (county) County Tax Collector’s Office
(assessee name) Assessors Parcel Number (APN): (APN) (address) Default Number: (number) (city, state, zip code)
Notice is hereby given by the tax collector of (county) County that five or more years have elapsed since the duly assessed and legally levied taxes on your property were declared in default. Your property is now subject to sale for nonpayment of taxes unless the total amount to redeem the property is paid to the tax collector of this county before the sale.
YOUR RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS DAY PRIOR TO THE COMMENCEMENT DATE OF THE TAX SALE. If the property is the subject of a bankruptcy proceeding, this notice constitutes a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.
DATE OF SALE: (date)
You are listed as the assessee and the owner-occupant of this property, which is considered to be your primary residence. The tax collector is required by California Revenue and Taxation Code section 3704.7 to make a reasonable effort to contact you in person to inform you of your right of redemption. Pursuant to Revenue and Taxation Code section 4101 et. seq., you may redeem the tax defaulted property by paying all the unpaid taxes and assessments, together with additional penalties and fees. If you fail to redeem your property, it will be offered for sale. If it is sold, you have the right to claim excess proceeds in accordance with California Revenue and Taxation Code section 4675. If the property is not sold, the right of redemption will revive and continue up to the close of business on the last business day prior to the commencement date of the next scheduled tax sale.
The amount of redemption can include an additional cost of $150 for administrative costs in preparing your property for sale, pursuant to California Revenue and Taxation Code section 4112 (a)(3) and, if conducted, the actual and reasonable costs for making personal contact, pursuant to California Government Code section 54985 and California Revenue and Taxation Code section 4112 (a)(4).
If you have any questions, please contact (contact name) at (phone number).
I declare under penalty of perjury that the foregoing is true and correct and that I, as (Tax Collector or Deputy Tax Collector), have (contacted or attempted to contact) personally the owner-occupant of the property described above, on this date: (date).
(county) County (Tax Collector or Deputy Tax Collector) State of California
(§3691, §3704.7) (SCO-8-05.4)(2019)