Property taxation: tax-defaulted property.

Assembly Member Wilson's proposal to modify California's tax-defaulted property sales process would establish new requirements for county boards of supervisors, mandating public hearings and specific findings before approving such transactions. The legislation amends existing procedures that allow taxing agencies and nonprofit organizations to purchase tax-defaulted properties after five years of delinquency.

Under the proposed changes, boards must conduct noticed hearings and determine either that the sale price equals or exceeds the property's tax sale value, or that the tax sale value falls below the redemption amount. The bill requires notices to be mailed 45 days before hearings to the last known property assessees and interested parties, containing details about the proposed sale, hearing logistics, and parties' rights to present evidence. Taxing agencies or nonprofit organizations pursuing purchases must cover all hearing-related costs.

The legislation creates a judicial review mechanism allowing challenges to board determinations within 45 days of decisions. Superior courts may evaluate whether substantial evidence supports the board's findings and verify compliance with procedural requirements. The courts hold authority to vacate decisions and return matters to boards for further consideration if legal standards are not met. As a state-mandated local program, the measure provides for reimbursement of local agency costs pending review by the Commission on State Mandates.