Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more after that property has become tax defaulted, and in the case of tax-defaulted property that is also subject to a nuisance abatement lien, 3 years or more after that property becomes tax defaulted, as specified. During these 3- and 5-year periods, existing law allows a taxpayer a right of redemption whereby the taxpayer may pay specified charges to remove the lien against the property. Existing law specifies that this right of redemption terminates on the last business day prior to the date that the sale of the property begins and, if the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires, the right of redemption is revived on the next business day following that date, as specified. Existing law also provides that the right of redemption is revived if the property is not sold.
California AB 2746 (20172018) — Taxation: tax-defaulted property sales.
Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more after that property has become tax defaulted, and in the case of tax-defaulted property that is also subject to a nuisance abatement lien, 3 years or more after that property becomes tax defaulted, as specified. During these 3- and 5-year periods, existing law allows a taxpayer a right of redemption whereby the taxpayer may pay specified charges to remove the lien against the property. Existing law specifies that this right of redemption terminates on the last business day prior to the date that the sale of the property begins and, if the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires, the right of redemption is revived on the next business day following that date, as specified. Existing law also provides that the right of redemption is revived if the property is not sold.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 2746 GARCIA, E. Assembly Third Reading — 71–0 (pass) · lower
Do pass — 7–0 (pass) · upper
Do pass as amended and be re-referred to the Committee on [Appropriations] — 9–0 (pass) · lower
AB 2746 GARCIA, E. Concurrence in Senate Amendments — 80–0 (pass) · lower
Sponsors
Eduardo Garcia — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2018-02-16 Read first time. To print. reading-1
2018-02-17 From printer. May be heard in committee March 19.
2018-03-08 Referred to Com. on ED. referral-committee
2018-03-21 In committee: Set, first hearing. Hearing canceled at the request of author.
2018-04-26 From committee chair, with author's amendments: Amend, and re-refer to Com. on ED. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
2018-04-30 Re-referred to Com. on ED. referral-committee
2018-05-03 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. referral-committee
2018-05-14 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 7). amendment-passage, committee-passage, amendment-introduction
2018-05-15 Read second time and amended. reading-1, amendment-passage, reading-2
2018-05-16 Re-referred to Com. on APPR. referral-committee
2018-05-17 Withdrawn from committee.
2018-05-17 Ordered to second reading.
2018-05-21 Read second time. Ordered to third reading. reading-2, reading-1
2018-05-25 Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5300.) reading-3, passage, reading-1
2018-05-25 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2018-06-07 Referred to Com. on GOV. & F. referral-committee
2018-06-20 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. amendment-passage, referral-committee, reading-2, reading-1, amendment-introduction
2018-06-28 From committee: Do pass. (Ayes 7. Noes 0.) (June 27). committee-passage-favorable, committee-passage
2018-07-02 Read second time. Ordered to third reading. reading-2, reading-1
2018-08-01 Ordered to special consent calendar.
2018-08-13 Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 5285.). reading-3, passage, reading-1
2018-08-14 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 16 pursuant to Assembly Rule 77.
2018-08-20 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 6358.). committee-passage-favorable, amendment-passage
2018-08-27 Enrolled and presented to the Governor at 3 p.m.
2018-09-06 Approved by the Governor. executive-signature
2018-09-06 Chaptered by Secretary of State - Chapter 284, Statutes of 2018.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8d056195-2cdb-44c7-982b-e2c3cf6ae325. Confidence: reported (aggregated from official California legislature records).
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