Under existing property tax law, unpaid property taxes are declared delinquent and subject to penalties and costs, and, if the taxes remain unpaid, the property is declared tax-defaulted and subject to sale, as provided, if not redeemed by the owner within a certain amount of time. Existing property tax law requires the tax collector to provide assessees or parties of interest, as applicable, of tax-defaulted property subject to sale with specified notices, including, among others, a notice of default and power to sell the property for nonpayment of taxes, a notice of intended sale, and a notice of proposed sale. Under existing federal law, the filing of certain bankruptcy petitions or an application under the Securities Investor Protection Act of 1970, as provided, operate as a stay of specified enforcement and collection actions, except for the issuance by a governmental unit of a notice of tax deficiency.
California SB 1506 (20172018) — Property taxation: tax collector: notices.
Under existing property tax law, unpaid property taxes are declared delinquent and subject to penalties and costs, and, if the taxes remain unpaid, the property is declared tax-defaulted and subject to sale, as provided, if not redeemed by the owner within a certain amount of time. Existing property tax law requires the tax collector to provide assessees or parties of interest, as applicable, of tax-defaulted property subject to sale with specified notices, including, among others, a notice of default and power to sell the property for nonpayment of taxes, a notice of intended sale, and a notice of proposed sale. Under existing federal law, the filing of certain bankruptcy petitions or an application under the Securities Investor Protection Act of 1970, as provided, operate as a stay of specified enforcement and collection actions, except for the issuance by a governmental unit of a notice of tax deficiency.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass. To Consent Calendar. — 16–0 (pass) · lower
Sponsors
Committee on Governance and Finance — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2018-03-21 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2018-03-22 From printer. May be acted upon on or after April 21.
2018-04-04 Referred to Com. on GOV. & F. referral-committee
2018-04-10 Set for hearing April 25.
2018-04-25 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 4812.) (April 25). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-04-27 Set for hearing May 7.
2018-05-07 From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage, reading-2
2018-05-08 Read second time. Ordered to consent calendar. reading-2, reading-1
2018-05-10 Read third time. Passed. (Ayes 38. Noes 0. Page 5015.) Ordered to the Assembly. reading-3, passage, reading-1
2018-05-10 In Assembly. Read first time. Held at Desk. reading-1
2018-05-25 Referred to Com. on REV. & TAX. referral-committee
2018-06-12 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (June 11). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-06-27 From committee: Do pass. Ordered to consent calendar. (Ayes 16. Noes 0.) (June 27). committee-passage-favorable, committee-passage
2018-06-28 Read second time. Ordered to consent calendar. reading-2, reading-1
2018-07-05 Read third time. Passed. (Ayes 69. Noes 0. Page 6109.) Ordered to the Senate. reading-3, passage, reading-1
2018-07-05 In Senate. Ordered to engrossing and enrolling.
2018-07-11 Enrolled and presented to the Governor at 4 p.m.
2018-07-16 Approved by the Governor. executive-signature
2018-07-16 Chaptered by Secretary of State. Chapter 119, Statutes of 2018.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/690ca516-5fbf-4203-bf7e-0bbfce8c5f32. Confidence: reported (aggregated from official California legislature records).