Prior Year Property Taxes

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Online Tax Bill Information and Payments
Prior year Secured delinquent tax bill amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number. If you do not have your 14-digit parcel number, you can look it up at the Assessor's Parcel Viewer

You may calculate the payoff amount due using ePropTax and linking at the Prior Years are Delinquent Message on the Bill Summary screen. You may also pay via credit card or e-check. 

Prior year Unsecured delinquent tax amounts are not available online. For prior year Unsecured tax bill information, please call the Tax Collector's Office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (916) 874-7833.  

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General Information
When secured property taxes are unpaid on June 30th, they become a prior year delinquency and the taxes are considered to be "defaulted." When secured property taxes become defaulted, a one-time redemption fee of $15.00 is added to each property and redemption penalties at the rate of 1.5 percent per month begin to accrue. Prior year taxes become a separate account and the amount due does not appear on the current annual tax bill; however, there is a notation on the current tax bill that "Prior year taxes are delinquent". Prior year delinquent Secured tax amounts are available on e-Prop-Tax, Sacramento County's Online Property Tax Information system. 

For additional information regarding your prior year delinquent taxes, please contact our Secured Property Tax Unit between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (916) 874-6622. 

 

Special Assessments Subject to Judicial Foreclosure
Annual property tax bills and a minimal number of supplemental and addenda tax bills include direct levies or special assessments that are bonded debt that subjects these properties to accelerated judicial foreclosure by the district that placed the assessment on the tax bill.

When a tax bill that includes a foreclosable assessment is unpaid on the last business day of June, the district that initiated the assessment may record a notice of intent to foreclose on the property and the assessment will be removed from the tax bill and returned to the district for collection. The Tax Collector no longer participates in the collection enforcement of the special assessment and the taxpayer will need to contact the District directly to pay. The tax portion of the tax bill remains defaulted and accrues redemption fees and penalties. For additional information on Special Assessments, please see FAQ What are these Direct Levies on my tax bill?.  

 

Taxes Delinquent 5 Years or More

After five or more years of delinquency, property will be considered tax-defaulted land and become subject to the Tax Collector's Power of Sale and may be sold at a tax sale.

Property may be sold at either a public auction or through a sealed bid sale. The public auction is normally held on the last Monday in February. The sealed bid sale may not be conducted each year, but is generally held in March.

Tax-defaulted parcels subject to the Tax Collector's Power to Sell can only be redeemed by payment of all taxes and penalties due by certified funds, up until 5:00 p.m. the last business day prior to the date of the sale. There is no extended right of redemption in the State of California. 

 

Taxes Delinquent 3 Years or More
After three or more years of delinquency, under certain circumstances, property may be considered tax-defaulted land and become subject to the Tax Collector's power of sale and may be sold at a tax sale.

  • If tax-defaulted property is subject to a nuisance abatement lien.
  • If tax-defaulted property is vacant residential developed property and a city, county, city and county or nonprofit organization requests the property be accelerated in the power to sell process (effective with three year default accounts on July 1, 2008).

Property may be sold at either a public auction or through a sealed bid sale. The public auction is normally held on the last Monday in February. The sealed bid sale is normally held every other year in March.

Tax-defaulted parcels subject to the Tax Collector's Power to Sell can only be redeemed by payment of all taxes and penalties due by certified funds, up until 5:00 p.m. the last business day prior to the date of the sale. There is no extended right of redemption in the State of California.  

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