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CaliforniaAB 4182025-2026 Regular SessionHouseWALLET

Property taxation: tax-defaulted property.

Sponsored By: Lori Wilson (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

Stronger review before tax-defaulted sales

The county board of supervisors must hold a hearing and base its decision on evidence. It can approve a sale only if the price is at least the property's tax sale value, or the auction value is below the amount needed to redeem so no excess proceeds exist. Tax sale value means what a proper public auction would usually bring.

Court review of tax-defaulted sales

You may file a petition in superior court within 45 days after the board issues its decision. Name the county as the respondent and explain why the decision is unlawful or lacks evidence. The court reviews the board’s record under Code of Civil Procedure Section 1094.5 and usually does not take new evidence. If the court finds errors or not enough evidence, it can cancel the decision and send the case back. The board’s written notice to participants must also tell you about your right to court review and the filing deadlines.

More notice and hearing rights for owners

The tax collector must send a hearing notice by registered mail at least 45 days before the hearing to the last assessee and known parties of interest. The collector must check assessment rolls from the delinquency year through the last equalized roll and try to find addresses. The notice must name the property and last assessee, the buyer agency or nonprofit, the sale price, and the hearing details. It must tell you that you can appear or send written evidence, and that the board must make the required findings. If you file a written acknowledgment or waiver, no mailing is needed. A sale stays valid if reasonable efforts did not locate you or mailed notice did not arrive.

Buyers cover hearing costs, state reimbursement

If a taxing agency or nonprofit will buy the property, that buyer pays the hearing costs. If the Commission on State Mandates finds state‑mandated costs, the state reimburses local agencies and school districts under the Government Code process. The law sets no dollar amounts.

Sponsors & Cosponsors

Sponsor

  • Lori Wilson

    Democratic • House

Cosponsors

  • Kelly Seyarto

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 163 • No: 0

Senate vote • 8/25/2025

Item 243 — Senate SFLOOR

Yes: 37 • No: 0

legislature vote • 7/8/2025

Vote in CS53

Yes: 13 • No: 0

legislature vote • 6/25/2025

Vote in CS83

Yes: 5 • No: 0

House vote • 4/24/2025

Item 139 — Assembly AFLOOR

Yes: 75 • No: 0

legislature vote • 4/9/2025

Vote in CX25

Yes: 14 • No: 0

legislature vote • 3/25/2025

Vote in CX13

Yes: 12 • No: 0

legislature vote • 3/10/2025

Vote in CX19

Yes: 7 • No: 0

Actions Timeline

  1. Chaptered by Secretary of State - Chapter 149, Statutes of 2025.

    10/1/2025Senate

  2. Approved by the Governor.

    10/1/2025legislature

  3. Enrolled and presented to the Governor at 3 p.m.

    9/2/2025legislature

  4. In Assembly. Ordered to Engrossing and Enrolling.

    8/26/2025House

  5. Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2250.).

    8/25/2025Senate

  6. Read second time. Ordered to Consent Calendar.

    8/20/2025Senate

  7. From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.

    8/19/2025Senate

  8. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 13. Noes 0.) (July 8). Re-referred to Com. on APPR.

    7/9/2025Senate

  9. From committee: Do pass and re-refer to Com. on JUD. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on JUD.

    6/25/2025Senate

  10. Referred to Coms. on REV. & TAX. and JUD.

    5/7/2025Senate

  11. In Senate. Read first time. To Com. on RLS. for assignment.

    4/24/2025Senate

  12. Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0.)

    4/24/2025House

  13. Read second time. Ordered to Consent Calendar.

    4/10/2025House

  14. From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 9).

    4/9/2025House

  15. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) (March 25). Re-referred to Com. on APPR.

    3/26/2025House

  16. Coauthors revised.

    3/26/2025House

  17. Re-referred to Com. on JUD.

    3/18/2025House

  18. From committee chair, with author's amendments: Amend, and re-refer to Com. on JUD. Read second time and amended.

    3/17/2025House

  19. Re-referred to Com. on JUD. pursuant to Assembly Rule 96.

    3/13/2025House

  20. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (March 10). Re-referred to Com. on APPR.

    3/13/2025House

  21. Re-referred to Com. on REV. & TAX.

    3/4/2025House

  22. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

    3/3/2025House

  23. Referred to Coms. on REV. & TAX. and JUD.

    2/18/2025House

  24. From printer. May be heard in committee March 8.

    2/6/2025House

  25. Read first time. To print.

    2/5/2025House

Bill Text

  • Chaptered

    10/1/2025

    HTML

  • Enrolled

    8/27/2025

    HTML

  • Amended Assembly

    3/17/2025

    HTML

  • Amended Assembly

    3/3/2025

    HTML

  • Introduced

    2/5/2025

    HTML

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