Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 5000 Redemptions 5010-5012 General Overview: What May Be Redeemed

5010-5012 General Overview: What May Be Redeemed

5010. TAX-DELINQUENT PROPERTY
Since the "redemption amount" includes the "total amount of all prior year defaulted taxes" (Rev. & Tax. Code §4102(a)) and the amount of defaulted taxes is, in part, defined as the amount of taxes that was a lien on the real estate at the time of the declaration of default (Rev. & Tax. Code §123(a)), redemption of property can occur only after the date the property was declared to be tax-defaulted. Thus, a property tax that is merely delinquent cannot be "redeemed," nor is it subject to a redemption penalty or fee.

5011. UTILITY (STATE BOARD) ROLL
If a tax on secured real property assessed on the State Board of Equalization roll remains unpaid and the property is declared to be tax-defaulted, the State Board of Equalization should be notified and its assistance solicited in collection of the unpaid tax (M-6105). Contact the BOE's State Assessed Property Division at (916) 324-2787 for assistance.

5012. CURRENT TAX
When the redemptioner wishes to pay the delinquent taxes, an attempt ought to be made to collect any current taxes that are also payable. However, the redemptioner cannot be required to pay, as a condition of redemption, current taxes that are not yet delinquent (Rev. & Tax. Code §4104).