republic-os/legislation/us/states/ca/20132014/ab-2257.md

---
type: "Bill"
title: "Property tax: tax-defaulted property: excess proceeds from sale."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "AB 2257"
citation: "California AB 2257 (20132014)"
classification: ["bill"]
subjects: ["Property tax: tax-defaulted property: excess proceeds from sale."]
status: "enacted"
primary_sponsors: ["Cooley"]
version_count: 5
action_count: 21
vote_count: 7
first_action: "2014-02-21"
last_action: "2014-09-20"
source: "openstates"
source_identifier: "ocd-bill/18880fc1-d0a4-4f26-934f-5091a7069b80"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2257"
source_hash: "9946dffd6d25b0e357f4ccf8ddb4cef522d6589ce71ddb3949fece193eff7a11"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# 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.

1. **02/21/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2257&version=20130AB225799INT)
2. **05/05/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2257&version=20130AB225798AMD)
3. **09/20/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2257&version=20130AB225796CHP)
4. **AB2257** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2257)
5. **08/25/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2257&version=20130AB225797ENR)

## Votes

- Do pass as amended and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- Do pass, to Consent Calendar. — **17–0** (pass) · lower
- 3rd Reading AB2257 Cooley By Correa — **36–0** (pass) · upper
- Do pass. — **7–0** (pass) · upper
- 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/18880fc1-d0a4-4f26-934f-5091a7069b80`. Confidence: reported (aggregated from official California legislature records).