Selling land with back taxes in California
Yes, you can sell California land that has back taxes. The unpaid taxes are paid from the sale at closing. What matters is timing, because once the land goes to a tax sale your window gets shorter.
Request an offerHow California handles unpaid property taxes
California enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.
The redemption rule in California: Tax-defaulted property becomes subject to the tax collector's power to sell after 5 years, or 3 years for nonresidential commercial property. The right of redemption continues until close of business on the last business day before the sale begins. Rev. & Tax. Code 3691 defines nonresidential commercial property as all property except homes and land used and zoned for commercial agriculture. Most vacant land therefore falls in the 3-year group unless the county elected 5 years.
Law: Cal. Rev. & Tax. Code 3691, 3707. Rules change, so confirm with the county tax collector.
What to do before the tax sale
- Call the county tax office and get the exact amount owed and the next sale date.
- Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
- Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.
California land at a glance
- Average farm real estate value: $14,100 per acre (2026, USDA).
- Average property tax on farmland: about $59.31 per acre per year (2022 Census of Agriculture).
- Transfer tax: No state transfer tax. State law (Rev. & Tax. Code 11911) lets counties levy a documentary transfer tax of $0.55 per $500 of consideration ($1.10 per $1,000, 0.11%). Cities may also levy. A city in a taxing county is limited to half the county rate, and some charter cities charge more.
- Seller disclosure: The Transfer Disclosure Statement (Civ. Code 1102) covers single-family residential property, meaning one to four dwelling units, so it does not cover ordinary vacant land. Vacant land sellers must still disclose a very high fire hazard severity zone, a FEMA flood zone A or V, or an earthquake fault zone. Sources: Gov. Code 51183.5, Gov. Code 8589.3 and Pub. Res. Code 2621.9. Sellers also owe a duty to disclose known material facts.
These are statewide averages, not an appraisal. See selling land in California for county values, or try the land value estimator.
How a cash sale handles this
Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.
Common questions
Can I sell my land in California if I owe back taxes?
Yes. The back taxes are paid from the sale at closing through the title company. Liberty Acres pays back taxes and all closing costs.
How long do I have to redeem land after a tax sale in California?
Tax-defaulted property becomes subject to the tax collector's power to sell after 5 years, or 3 years for nonresidential commercial property. The right of redemption continues until close of business on the last business day before the sale begins. Rev. & Tax. Code 3691 defines nonresidential commercial property as all property except homes and land used and zoned for commercial agriculture. Most vacant land therefore falls in the 3-year group unless the county elected 5 years.
Can I still sell after the tax sale?
It depends on the California rule above. If the law gives a redemption period after the sale, you can redeem or sell during it, but the payoff grows and title work gets harder. If it does not, your ownership ends when redemption ends, so sell before then.
Sources
- California tax sale law: Cal. Rev. & Tax. Code 3691, 3707
- USDA NASS Land Values 2026 and 2022 Census of Agriculture
State rules last checked 2026-10-10. This is general information, not legal or tax advice. Rules vary by state, so talk to a local attorney or CPA about your situation.