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State statute

Los Angeles Tax Collector

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
Los Angeles County

Los Angeles Tax Collector

Source: https://ttc.lacounty.gov/notice-of-auction-or-sale/

NOTICE OF AUCTION OR SALE

WHAT SHOULD I DO?

The Treasurer and Tax Collector sends notices of auction or sale to parties that may have a recorded interest in the tax-defaulted property. The notices alert those parties that the property may be sold if the taxes, penalties and costs are not paid by 5:00 p.m. Pacific Time on the last business day prior to the auction. Parties that do not have a recorded interest in the property should disregard the notices. Parties that have a recorded interest should contact the Treasurer and Tax Collector immediately.

Contact Us:

AUCTION INFORMATION

213.974.2045

auction@ttc.lacounty.gov

NOTICES INCLUDE

STATEMENT OF PRIOR YEAR TAXES

Pursuant to Revenue and Taxation Code (R&TC) Section 2612, this is a tax bill that includes the annual and total defaulted property taxes, penalties and costs due; this also indicates the first year of property tax default and applicable scheduled auction.

VIEW STATEMENT OF PRIOR YEAR TAXES

COURTESY NOTICE

Mailed in March or April.

Pursuant to R&TC Section 3365, this notice shall show that the property has been tax defaulted and is approaching five years unpaid taxes on residential or agricultural property, or three years unpaid taxes on non-residential commercial property or vacant land, and unless sooner redeemed or an installment plan is initiated, the property will be sold. It will become Subject to the Tax Collector’s Power to Sell at 12:01 a.m. on July 1.

VIEW COURTESY NOTICE

NOTICE OF IMPENDING POWER TO SELL

Mailed in June.

Pursuant to R&TC Section 3365, this notice shall show that the property has been tax defaulted and is approaching five years unpaid taxes on residential or agricultural property, or three years unpaid taxes on non-residential commercial property or vacant land, and unless sooner redeemed or an installment plan is initiated, the property will be sold. It will become Subject to the Tax Collector’s Power to Sell at 12:01 a.m. on July 1.

VIEW IMPENDING NOTICE

NOTICE OF POWER TO SELL

Mailed in August.

Pursuant to R&TC Section 3691.2, this notice shall specify that five years or more on residential or agricultural property, or three years or more on non-residential commercial property or vacant land have elapsed since the taxes were declared in default. The property was duly assessed for taxation and the tax legally levied, and the property is subject to sale for nonpayment of taxes.

VIEW NOTICE TO SELL

OFFICIAL NOTICE OF AUCTION OR SALE

Pursuant to R&TC Section 3701, this notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds if the property is sold and excess proceeds result from that sale.

VIEW NOTICE OF NOA

Exceptions & meaning →

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