Property tax: tax-defaulted property: excess proceeds from sale.
Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 years or more, or 3 years or more, as applicable, after that property has become tax defaulted. Existing law requires the proceeds from the sale of tax-defaulted property to be deposited in the delinquent tax sale trust fund, and requires the proceeds in the fund to be distributed to the state, to the county for reimbursement of specified costs relating to the sale of the tax-defaulted property, and among taxing agencies, as provided. Existing law requires any proceeds remaining in the delinquent tax sale trust fund after distribution of the proceeds to be retained in the fund subject to being claimed by parties of interest, as provided. Existing law requires, at the expiration of one year following the recordation of the tax deed to the purchaser, that any excess proceeds not claimed be distributed among taxing agencies, as provided.
us/states/ca
California Legislature
20132014
AB 2257
California AB 2257 (20132014)
bill
Property tax: tax-defaulted property: excess proceeds from sale.
California AB 2257 (20132014) — Property tax: tax-defaulted property: excess proceeds from sale.
Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 years or more, or 3 years or more, as applicable, after that property has become tax defaulted. Existing law requires the proceeds from the sale of tax-defaulted property to be deposited in the delinquent tax sale trust fund, and requires the proceeds in the fund to be distributed to the state, to the county for reimbursement of specified costs relating to the sale of the tax-defaulted property, and among taxing agencies, as provided. Existing law requires any proceeds remaining in the delinquent tax sale trust fund after distribution of the proceeds to be retained in the fund subject to being claimed by parties of interest, as provided. Existing law requires, at the expiration of one year following the recordation of the tax deed to the purchaser, that any excess proceeds not claimed be distributed among taxing agencies, as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 2257 COOLEY Consent Calendar Second Day — 73–0 (pass) · lower
Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — 6–0 (pass) · upper
Do pass and be re-referred to the Committee on Revenue and Taxation. — 9–0 (pass) · lower
Sponsors
Cooley — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2014-02-21 Introduced. To print. introduction
2014-02-23 From printer. May be heard in committee March 25.
2014-02-24 Read first time. reading-1
2014-03-17 Referred to Coms. on L. GOV. and REV. & TAX. referral-committee
2014-04-10 From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 9. Noes 0.) (April 9). Re-referred to Com. on REV. & TAX. committee-passage-favorable, referral-committee, committee-passage
2014-05-01 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28). committee-passage-favorable, committee-passage, amendment-passage
2014-05-05 Read second time and amended. reading-2, reading-1, amendment-passage
2014-05-06 Re-referred to Com. on APPR. referral-committee
2014-05-14 From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 14). committee-passage-favorable, committee-passage
2014-05-15 Read second time. Ordered to consent calendar. reading-2, reading-1
2014-05-23 Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5112.) reading-3, reading-1, passage
2014-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2014-06-05 Referred to Com. on GOV. & F. referral-committee
2014-06-25 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 6. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
2014-08-05 From committee: Do pass. (Ayes 7. Noes 0.) (August 4). committee-passage-favorable, committee-passage
2014-08-06 Read second time. Ordered to third reading. reading-2, reading-1
2014-08-21 Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 4723.). reading-3, reading-1, passage
2014-08-21 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2014-09-05 Enrolled and presented to the Governor at 3:30 p.m.
2014-09-20 Approved by the Governor. executive-signature
2014-09-20 Chaptered by Secretary of State - Chapter 501, Statutes of 2014.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/18880fc1-d0a4-4f26-934f-5091a7069b80. Confidence: reported (aggregated from official California legislature records).