AB-418
Budget & Economy

Property taxation: tax-defaulted property.

Enrolled
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Establishes new requirements for county boards to approve sales of tax-defaulted property.
  • Requires a public hearing with 45-day notice before approving tax-defaulted property sales.
  • Mandates that sale prices must equal or exceed the property's tax sale value.
  • Allows affected parties to challenge sale decisions in superior court within 45 days.

Summary

Assembly Member Wilson's legislation establishes new procedural requirements for county boards of supervisors approving the sale of tax-defaulted property, mandating formal hearings and specific price-related findings before sales can proceed. The measure requires boards to determine either that the sale price equals or exceeds the property's tax sale value or that the value falls below the redemption amount.

Under the new provisions, tax collectors must provide registered mail notice at least 45 days before hearings to the last known property assessees and interested parties. These notices must detail the proposed sale price, hearing logistics, and rights to present evidence regarding property values or potential excess proceeds. The taxing agency or nonprofit organization pursuing the purchase bears all hearing-related costs.

The bill creates a judicial review process allowing parties to challenge board determinations in superior court within 45 days of decisions. Courts may vacate and remand decisions found lacking substantial evidence or failing to meet procedural requirements. The legislation also provides for state reimbursement of costs to local agencies if the Commission on State Mandates determines the new requirements constitute state-mandated expenses.

Key Dates

Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Consent Calendar 2nd AB418 Wilson et al. By Seyarto
Senate Judiciary Hearing
Senate Committee
Senate Judiciary Hearing
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Judiciary]
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
AB 418 Wilson Consent Calendar Second Day Regular Session
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Do pass. To Consent Calendar
Assembly Judiciary Hearing
Assembly Committee
Assembly Judiciary Hearing
Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Do pass and be re-referred to the Committee on [Appropriations]
Introduced
Assembly Floor
Introduced
Read first time. To print.

Contacts

Profile
Kelly SeyartoR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lori WilsonD
Assemblymember
Bill Author
Not Contacted
Not Contacted
0 of 2 row(s) selected.
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Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Lori WilsonD
Assemblymember
Bill Author

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Lori Wilson
Lori WilsonD
California State Assembly Member
Co-Author
Kelly Seyarto
Kelly SeyartoR
California State Senator
70% progression
Bill has passed both houses in identical form and is being prepared for the Governor (8/26/2025)

Latest Voting History

August 25, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
370340PASS

Key Takeaways

  • Establishes new requirements for county boards to approve sales of tax-defaulted property.
  • Requires a public hearing with 45-day notice before approving tax-defaulted property sales.
  • Mandates that sale prices must equal or exceed the property's tax sale value.
  • Allows affected parties to challenge sale decisions in superior court within 45 days.

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Lori Wilson
Lori WilsonD
California State Assembly Member
Co-Author
Kelly Seyarto
Kelly SeyartoR
California State Senator

Summary

Assembly Member Wilson's legislation establishes new procedural requirements for county boards of supervisors approving the sale of tax-defaulted property, mandating formal hearings and specific price-related findings before sales can proceed. The measure requires boards to determine either that the sale price equals or exceeds the property's tax sale value or that the value falls below the redemption amount.

Under the new provisions, tax collectors must provide registered mail notice at least 45 days before hearings to the last known property assessees and interested parties. These notices must detail the proposed sale price, hearing logistics, and rights to present evidence regarding property values or potential excess proceeds. The taxing agency or nonprofit organization pursuing the purchase bears all hearing-related costs.

The bill creates a judicial review process allowing parties to challenge board determinations in superior court within 45 days of decisions. Courts may vacate and remand decisions found lacking substantial evidence or failing to meet procedural requirements. The legislation also provides for state reimbursement of costs to local agencies if the Commission on State Mandates determines the new requirements constitute state-mandated expenses.

70% progression
Bill has passed both houses in identical form and is being prepared for the Governor (8/26/2025)

Key Dates

Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Consent Calendar 2nd AB418 Wilson et al. By Seyarto
Senate Judiciary Hearing
Senate Committee
Senate Judiciary Hearing
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Judiciary]
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
AB 418 Wilson Consent Calendar Second Day Regular Session
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Do pass. To Consent Calendar
Assembly Judiciary Hearing
Assembly Committee
Assembly Judiciary Hearing
Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Do pass and be re-referred to the Committee on [Appropriations]
Introduced
Assembly Floor
Introduced
Read first time. To print.

Latest Voting History

August 25, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
370340PASS

Contacts

Profile
Kelly SeyartoR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lori WilsonD
Assemblymember
Bill Author
Not Contacted
Not Contacted
0 of 2 row(s) selected.
Page 1 of 1
Select All Legislators
Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Lori WilsonD
Assemblymember
Bill Author