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State statute

SCO — Property Tax-default (delinquent) List

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 scofig9pt3.pdf

Exceptions & meaning →

Page 1

PROPERTY TAX-DEFAULT (DELINQUENT) LIST

I, (tax collector’s name), (county) County Tax Collector, State of California, certify that:

The real properties listed below were declared to be in tax-default at 12:01 a.m. on July 1, (year), by operation of law pursuant to Revenue and Taxation Code section 3436. The declaration of default was due to nonpayment of the total amount due for the taxes, assessments, and other charges levied in fiscal year (fiscal year) that were a lien on the listed real property.

Tax-defaulted real property may be redeemed by payment of all unpaid taxes and assessments, together with the additional penalties and fees, as prescribed by law, or it may be redeemed under an installment plan of redemption.

The amount to redeem, including all penalties and fees, as of September, (year) is shown opposite the parcel number and next to the name of the assessee.

All information concerning redemption of tax-defaulted property will be furnished, upon request, by (contact person’s name, address, and phone number).

PARCEL NUMBERING SYSTEM EXPLANATION

The Assessor's Parcel Number (APN), when used to describe property in this list, refers to the assessor's map book, the map page, the block on the map (if applicable), and the individual parcel on the map page or in the block. The assessor's maps and further explanation of the parcel numbering system are available in the county assessor's office.

ADDENDA TO PUBLISHED TAX-DEFAULT (DELINQUENT) LIST

The properties listed below were legally assessed and the taxes and/or assessments duly levied for the fiscal year shown. The taxes and/or assessments and other charges remain unpaid as of the date of this publication.

These properties were declared to be tax-defaulted for nonpayment of taxes and/or assessments and other charges levied in the fiscal years shown.

These properties may be redeemed in the same manner as other tax-defaulted properties. Information concerning redemption, or initiation of an installment plan of redemption, may be obtained from the tax collector, whose name appears in this notice.

Property tax-defaulted on (default date) for the taxes, assessments and other charges for the fiscal year (fiscal year)

ASSESSOR'S PARCEL NUMBER ASSESSEE NAME AMOUNT TO REDEEM
(Assessor’s Parcel Number) (assessee’s name) $(amount)

I certify (or declare), under penalty of perjury, that the foregoing is true and correct.


(county) County Tax Collector State of California

Executed at (county seat, county name), California, on (date)

Published in (name of newspaper) on (dates of publication)

(§3371, §3372) (Figure 9.3) (2018)

Exceptions & meaning →

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