On Jul. 1, CAL LEG passed bill re tax agency objections to default sale.
CAL LEG passed Assembly bill AB 3288 re objections to tax-defaulted property sales.
Amend Revenue and Taxation Code CAL FIN 3695 (sale to private parties after deed to state) and CAL FIN 4675 (distribution of proceeds from sale of tax-deeded properties).
Key Bill Provisions
Current law states procedures for properties with unpaid property tax to be declared delinquent when taxes remain unpaid, declared tax-defaulted, and be subject for sale.
Procedures include the tax collector notice of intended sale to the board of supervisors.
AB 3288 requires tax agencies file an objection to the sale prior to the first published notice of intent to sell; currently, taxing agencies have until the date of sale to object.
Legislative History
On Mar. 19, 2024, bill introduced in Assembly; on Apr. 29, 2024, bill passed Assembly.
On Apr. 29, 2024, bill was introduced in Senate; on Jun. 20, 2024, bill passed Senate.
On Jul. 1, 2024, bill enrolled by both chambers and was presented to the governor.
Effectiveness
No date given; most bills go into effect on Jan. 1 of the year following enactment.
Jul. 2024 CAL LEG Governor Approval
On Jul. 15, 2024, CAL LEG reported bill approval by governor, became Chapter 123.
