Calif. Revenue and Taxation Code §3707
Added and amended by A.B. 2746
Effective date: January 1, 2019
A property owner’s right to redeem a tax-defaulted property expires on the business day prior to the date the tax sale begins, regardless of the outcome of the sale or the date the sale ends. The owner loses all interest in the property during the auction period.
When the tax collector fails to receive full payment for the property, this right of redemption is revived.