AB-418
Budget & Economy

Property taxation: tax-defaulted property.

Engrossed
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Requires county boards to hold public hearings before approving sales of tax-defaulted properties.
  • Mandates 45-day advance notice to property owners and interested parties before tax sale hearings.
  • Allows affected parties to challenge property sale decisions in court within 45 days.
  • Requires purchasers to pay all costs associated with required hearings and findings.

Summary

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.

Key Dates

Next Step
Referred to the Senate Standing Committee on Revenue and Taxation
Next Step
Senate Committee
Referred to the Senate Standing Committee on Revenue and Taxation
Hearing has not been scheduled yet
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
Vote on Assembly Floor
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Assembly Appropriations Hearing
Assembly Judiciary Hearing
Assembly Committee
Assembly Judiciary Hearing
Assembly Judiciary Hearing
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Assembly Revenue And Taxation Hearing
Read first time. To print.
Assembly Floor
Read first time. To print.
Read first time. To print.

Contacts

Profile
Tim GraysonD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Tom UmbergD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Kelly SeyartoR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lori WilsonD
Assemblymember
Bill Author
Not Contacted
Not Contacted
Profile
Angelique AshbyD
Senator
Committee Member
Not Contacted
Not Contacted
0 of 7 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Tim GraysonD
Senator
Committee Member
Profile
Tom UmbergD
Senator
Committee Member
Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Lori WilsonD
Assemblymember
Bill Author
Profile
Angelique AshbyD
Senator
Committee Member
Profile
Jerry McNerneyD
Senator
Committee Member
Profile
Suzette ValladaresR
Senator
Committee Member

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
40% progression
Bill has passed all readings in its first house and is ready to move to the other house (4/24/2025)

Latest Voting History

April 24, 2025
PASS
Assembly Floor
Vote on Assembly Floor
AyesNoesNVRTotalResult
750479PASS

Key Takeaways

  • Requires county boards to hold public hearings before approving sales of tax-defaulted properties.
  • Mandates 45-day advance notice to property owners and interested parties before tax sale hearings.
  • Allows affected parties to challenge property sale decisions in court within 45 days.
  • Requires purchasers to pay all costs associated with required hearings and findings.

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 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.

40% progression
Bill has passed all readings in its first house and is ready to move to the other house (4/24/2025)

Key Dates

Next Step
Referred to the Senate Standing Committee on Revenue and Taxation
Next Step
Senate Committee
Referred to the Senate Standing Committee on Revenue and Taxation
Hearing has not been scheduled yet
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
Vote on Assembly Floor
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Assembly Appropriations Hearing
Assembly Judiciary Hearing
Assembly Committee
Assembly Judiciary Hearing
Assembly Judiciary Hearing
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Assembly Revenue And Taxation Hearing
Read first time. To print.
Assembly Floor
Read first time. To print.
Read first time. To print.

Latest Voting History

April 24, 2025
PASS
Assembly Floor
Vote on Assembly Floor
AyesNoesNVRTotalResult
750479PASS

Contacts

Profile
Tim GraysonD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Tom UmbergD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Kelly SeyartoR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lori WilsonD
Assemblymember
Bill Author
Not Contacted
Not Contacted
Profile
Angelique AshbyD
Senator
Committee Member
Not Contacted
Not Contacted
0 of 7 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Tim GraysonD
Senator
Committee Member
Profile
Tom UmbergD
Senator
Committee Member
Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Lori WilsonD
Assemblymember
Bill Author
Profile
Angelique AshbyD
Senator
Committee Member
Profile
Jerry McNerneyD
Senator
Committee Member
Profile
Suzette ValladaresR
Senator
Committee Member