California Property Tax Delinquency by County: What Goes Unpaid, and What Happens Next
Californians pay their property tax almost in full: in the large counties that publish collection statements, between 0.96% (San Diego) and 3.32% (San Bernardino) of the annual levy was still unpaid when the fiscal year closed, and most of that arrives the next year with penalties attached. This page puts the published delinquency rates side by side, follows San Diego County's rate from the foreclosure crisis to today, compares Mello-Roos special-tax delinquency in 35 counties, and lays out the statutory clock from a missed installment to a tax-defaulted auction.
Share of the levy unpaid at year-end, by county
| County | Fiscal year | Levy | Unpaid at June 30 | Worst year published | What the levy covers |
|---|---|---|---|---|---|
| San Diego | FY24-25 | $9.1 billion | 0.96% | 2.79% (FY09-10) | Secured levy (all agencies); delinquency % as published |
| Contra Costa | FY24-25 | $3.8 billion | 1.09% | 1.16% (FY23-24) | Total tax levy (all agencies) per Auditor-Controller Property Tax Division |
| San Francisco | FY24-25 | $4.1 billion | 1.44% | 1.44% (FY24-25) | Secured ad valorem incl. SFUSD, CCD, BART, BAAQMD, RDA successor; excl. supplemental; FY2025+ excludes direct charges |
| Orange | FY24-25 | $9.8 billion | 1.55% | 1.55% (FY24-25) | All agencies: secured, supplemental, unsecured and former RDA increment, incl. penalties |
| Santa Clara | FY24-25 | $8.9 billion | 1.56% | 1.59% (FY19-20) | Secured roll, current-year collections only (unsecured reported separately in source) |
| Riverside | FY24-25 | $5.5 billion | 1.97% | 2.10% (FY19-20) | Total secured tax levy; subsequent column = delinquent collections in FY from prior levies |
| San Bernardino | FY23-24 | $4.2 billion | 3.32% | 3.32% (FY23-24) | Secured and unitary levy for county, schools, cities and special districts |
Source: County ACFR property-tax levy & collection statements (7 counties) and the San Diego County Auditor-Controller historical property-tax statistics. Each county's scope differs (secured only vs. all agencies, with or without supplemental bills), so compare rates, not dollars. San Bernardino's latest published statement is FY23-24. Counties not listed do not publish a levy-and-collections table in their annual financial report's statistical section, or it could not be located.
San Diego County, 2009/10 to 2024/25: delinquency through a housing cycle
San Diego's Auditor publishes the secured delinquency rate every year, the longest free series in the state. It peaked at 2.79% in 2009/10, at the bottom of the foreclosure crisis, and has run near or below 1% since the mid-2010s — 0.96% in 2024/25.
| Fiscal year | Secured delinquency rate |
|---|---|
| 2009/10 | 2.79% |
| 2010/11 | 1.84% |
| 2011/12 | 1.48% |
| 2012/13 | 1.07% |
| 2013/14 | 0.84% |
| 2014/15 | 0.80% |
| 2015/16 | 0.71% |
| 2016/17 | 0.69% |
| 2017/18 | 0.70% |
| 2018/19 | 0.76% |
| 2019/20 | 1.27% |
| 2020/21 | 0.92% |
| 2021/22 | 0.80% |
| 2022/23 | 0.89% |
| 2023/24 | 0.91% |
| 2024/25 | 0.96% |
Mello-Roos special-tax delinquency by county (2024-25)
Community Facilities District special taxes are billed on the same tax bill but tracked separately by the California Debt and Investment Advisory Commission. Statewide, 3.6% of the $1.6 billion levied was unpaid at year-end across 18,333 delinquent parcels — a touch higher than the general levy, and concentrated in a few newer-growth counties.
| County | CFDs | Special tax levied | % unpaid | Delinquent parcels |
|---|---|---|---|---|
| Los Angeles | 56 | $106 million | 33% | 3,050 |
| Nevada | 3 | $4 million | 20.1% | 14 |
| Stanislaus | 17 | $22 million | 19.5% | 426 |
| Calaveras | 1 | $0 million | 15.9% | 17 |
| Imperial | 13 | $5 million | 12.5% | 135 |
| Placer | 59 | $87 million | 7.4% | 392 |
| Sutter | 2 | $0 million | 3.9% | 2 |
| Solano | 16 | $17 million | 2.1% | 262 |
| Santa Cruz | 3 | $5 million | 2% | 1,351 |
| El Dorado | 8 | $12 million | 1.8% | 3,678 |
| Ventura | 16 | $21 million | 1% | 124 |
| Riverside | 492 | $335 million | 0.9% | 2,654 |
| Alameda | 14 | $28 million | 0.9% | 102 |
| Yolo | 34 | $29 million | 0.9% | 288 |
| Orange | 66 | $226 million | 0.8% | 770 |
| San Bernardino | 140 | $115 million | 0.8% | 654 |
| Marin | 9 | $8 million | 0.8% | 482 |
| San Joaquin | 52 | $136 million | 0.7% | 1,050 |
| Fresno | 5 | $2 million | 0.6% | 31 |
| Sacramento | 62 | $124 million | 0.5% | 1,552 |
| San Diego | 76 | $139 million | 0.5% | 569 |
| Contra Costa | 20 | $16 million | 0.5% | 109 |
| Sonoma | 4 | $5 million | 0.5% | 70 |
| Madera | 5 | $5 million | 0.5% | 39 |
| San Francisco | 9 | $99 million | 0.4% | 65 |
| Kern | 10 | $22 million | 0.4% | 164 |
| Yuba | 12 | $5 million | 0.4% | 58 |
| Merced | 3 | $1 million | 0.4% | 16 |
| Mono | 1 | $1 million | 0.4% | 6 |
| San Mateo | 4 | $7 million | 0.1% | 45 |
| Monterey | 3 | $7 million | 0.1% | 8 |
| Santa Clara | 5 | $3 million | 0.1% | 2 |
| Napa | 4 | $6 million | 0% | 1 |
| San Luis Obispo | 2 | $1 million | 0% | 0 |
| Amador | 1 | $0 million | 0% | 2 |
Source: CDIAC Mello-Roos CFD Yearly Fiscal Status Reports, 2024-25, summed from district filings; see the Mello-Roos by-county table for debt and maturities.
From a missed installment to a tax sale: the statutory clock
- December 10 / April 10 — delinquent. A 10% penalty attaches to the unpaid installment (Revenue and Taxation Code §§2617, 2618); the second installment also picks up the county's cost charge. Details on the due-dates calendar.
- July 1 — tax-defaulted. Any balance still unpaid when the fiscal year ends is declared in default (§3436). From here the balance accrues 1.5% a month — 18% a year — plus a redemption fee (§4103). The owner keeps title and may redeem at any time, or open a five-year installment plan with 20% down (§§4216–4219).
- Years one to five — redemption. The county publishes the defaulted list and mails notices; nothing can be sold yet. Most defaults are cured in this window: the ACFR tables above show counties eventually collecting roughly 98–99% of each year's levy.
- Five years — power to sell. Residential property defaulted for five years (three for non-residential commercial property and, at the county's discretion, nuisance-lien cases, §3691(b)) becomes subject to sale (§3691). The tax collector gives notice to the owner and lienholders and may sell at public auction with the Board of Supervisors' approval (§3694).
- Auction. Minimum bid is the taxes, penalties and costs due; the tax deed clears most private liens. Redemption is possible until the last business day before the sale (§3707). Excess proceeds go to the former owner and lienholders on claim within a year (§4675). Counties run their own sales, usually once a year and mostly online — look for “tax sale” or “tax-defaulted land” on the county Treasurer-Tax Collector's site, linked from each county page here.
Statute references are to the California Revenue and Taxation Code as of 2026; counties may set their own cost and redemption fees within it. This is a description of the process, not legal advice — an owner facing default should contact the county tax collector about a payment plan before the five-year mark.
Frequently Asked Questions
What percentage of property taxes go unpaid in California?
Very little. Among the large counties that publish collection statements, between 0.96% (San Diego, FY24-25) and 3.32% (San Bernardino, FY23-24) of the annual levy was still unpaid at the end of the fiscal year, with a median of 1.55%. Most of that is collected the following year with penalties; the share that reaches a tax sale five years later is a small fraction of a percent.
When does a California property become tax-defaulted?
At 12:01 a.m. on July 1 following the fiscal year in which any part of the bill went unpaid (Revenue and Taxation Code §3436). The 10% penalties were added at the December 10 and April 10 delinquency dates; from July 1 the unpaid balance also accrues a redemption penalty of 1.5% a month (§4103) plus a redemption fee. The owner keeps the property and can redeem at any time by paying the taxes, penalties and fees, or start a five-year installment plan with 20% down (§§4216–4219).
How long is the redemption period before a tax sale in California?
Five years. Residential property that has been tax-defaulted for five or more years becomes subject to the tax collector's power to sell (§3691); the period is three years for non-residential commercial property and, where the county elects it, for property with certain nuisance abatement liens (§3691(b)). The right to redeem continues until the close of business on the last business day before the sale (§3707). Counties typically hold their sales once a year, mostly online.
What is a tax-defaulted property auction?
A public sale by the county tax collector of property that has been tax-defaulted for the required period, approved by the county board of supervisors (Revenue and Taxation Code §3694; Chapter 7 of Part 6). The minimum bid is at least the taxes, penalties and costs owed; the buyer gets a tax deed that wipes out most liens except certain government and special-assessment liens and recorded easements. Any proceeds above the taxes owed are "excess proceeds" that the former owner and lienholders can claim within one year (§4675). Each county announces its own sale on the Treasurer-Tax Collector's site — there is no statewide auction.
Are Mello-Roos special taxes delinquent more often than regular property tax?
Usually a little more. In CDIAC's 2024-25 reports, 3.6% of Mello-Roos special taxes levied statewide were unpaid at year-end, against roughly 1–2% for the general levy in the large counties. A Community Facilities District can also foreclose on its own, outside the five-year tax-sale clock, under its bond covenants — 885 parcels were in foreclosure statewide.
Is a tax lien sold to investors in California?
No. Unlike many states, California does not sell tax-lien certificates. The county carries the unpaid tax itself (most counties use the Teeter Plan to advance the full levy to schools and districts and keep the penalties when the tax is paid), and only after the five-year redemption period does the property itself go to auction.