Property tax sales: access to tax-defaulted property information.

Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 or more years after the real property has become tax defaulted. Existing law authorizes a nonprofit organization to purchase residential or vacant property, with the approval of the board of supervisors of the county in which it is located, that has been tax defaulted for 5 years or more, or 3 years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, as long as the property is used for low-income housing or public use, as specified. This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain a list of tax-defaulted properties subject to the power sell from the tax collector, a brief description of the format or formats in which the list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a list of all tax-defaulted properties subject to the power to sell on their internet website or internet portal that is freely accessible to public agencies and qualified nonprofit organizations. This bill would require the State Controller's office to post a report on its internet website that includes specified information, including the total number of tax sale agreements completed in the prior 12 months and the total number of tax sale agreements where the intended use for the property is affordable housing for low- or moderate-income households. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.