I, (tax collector’s name), (county) County Tax Collector, State of California, certify that: The real properties listed below were declared to be in tax-default at 12:01 a.m. on July 1, (year), by operation of law pursuant to Revenue and Taxation Code section 3436. The declaration of default was due to nonpayment of the total amount due for the taxes, assessments, and other charges levied in ...
Sep 29, 2026 · Learn what happens if you don’t pay property taxes, including tax liens, tax sales, redemption rights, and how to protect your home.
Delinquent property tax revenues that are owed to the County but not yet collected are reported as revenue on the government-wide statements but are deferred inflows on the governmental fund statements.