California State Controller — Property Tax Postponement & Tax Sales
California BOE assessment guidance and State Controller property-tax relief and tax-sale information; county assessors and tax collectors handle local claims and bills.[1]
Source checked October 26, 2026[1]www.sco.ca.gov
Opens this office’s own website. CountyWiki does not process applications, take payments or provide personal records.
Contact details & office locations ↓Online services & information
Use the links below for official services and provider information. Check each service’s instructions and service area.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Before you start
- Eligibility & access · State programme; annual income, equity and other conditions
- SCO lists at least 40% equity and household income of $57,002 or less among other conditions. Postponement is secured by a lien and must be repaid; it is not tax forgiveness. [4]
- Availability · Limited funding and repayment
- The programme defers current-year taxes and must be repaid. Funding is limited and qualifying applicants may not all be approved. [5]
- Eligibility & access · Apply and meet requirements each year
- To qualify, a homeowner must apply and meet all of the following criteria for every year in which a postponement of property taxes is desired: [6]
- Availability · Delinquent/defaulted taxes
- SCO does not pay existing delinquent/defaulted taxes under this programme; those remain the owner’s responsibility. [7]
- Payments · Postponement interest and eventual repayment
- The interest rate for all taxes postponed under the PTP program is 5 percent per year. Interest on postponed property taxes is computed monthly on a simple interest basis. Interest on the postponement account continues to accrue until all postponed property taxes plus interest are repaid to the state. [8]
- Deadlines · 2026–27 PTP application window
- SCO’s 2026–27 application window is October 1, 2026 through February 10, 2027. [11]
Effective October 1, 2026 · Through February 10, 2027
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Before you start
- Availability · County tax collector conducts sales
- Public auctions, the most common way of selling tax-defaulted property, are conducted by the county tax collector. [9]
- Availability · Tax default and power-to-sell timing
- State guidance distinguishes tax default from the later power to sell. This is not a notice that any specific parcel is currently for sale. [10]
Fees
Fees are quoted only when a source document supports the amount and conditions.
Check the official website for its current fee schedule. No fee should be assumed to be free.
Forms & documents
Official forms and document pages for this office’s services.
Sources & last checked3 source pages · 14 citations
Sources were checked by an AI-assisted research process. A checked website does not mean every service or fee on it has been reviewed.
- [1] Property tax postponement (opens in a new tab)
California State Controller · State Controller Property Tax Postponement programme and statewide conditions
Source reviewed October 26, 2026View supporting excerpt
Do you need help with residential property tax payments? The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $57,002 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
- [2] Property tax postponement (opens in a new tab)
California State Controller · 2026–27 Property Tax Postponement programme
Source reviewed October 26, 2026View supporting excerpt
Do you need help with residential property tax payments? The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $57,002 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
- [3] Public auctions and bidder information (opens in a new tab)
California State Controller · Tax-defaulted sales: state bidder information
Source reviewed October 26, 2026View supporting excerpt
Public auctions, the most common way of selling tax-defaulted property, are conducted by the county tax collector.
- [4] Property tax postponement (opens in a new tab)
California State Controller · State programme; annual income, equity and other conditions
Source reviewed October 26, 2026View supporting excerpt
Do you need help with residential property tax payments? The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $57,002 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
- [5] Property tax postponement fact sheet (opens in a new tab)
California State Controller · Limited funding and repayment
Source reviewed October 26, 2026View supporting excerpt
The State Controller’s Office (SCO) administers the Property Tax Postponement (PTP) Program, which allows eligible homeowners to postpone payment of current year property taxes on their primary residence. A postponement of property taxes is a deferment of current year property taxes that must eventually be repaid. Repayment is secured by a lien against the real property or a security agreement with the Department of Housing and Community Development for manufactured homes. Funding is limited and distributed on a first come, first served basis. Due to funding limitations, all who qualify may not be approved.
- [6] Property tax postponement fact sheet (opens in a new tab)
California State Controller · Apply and meet requirements each year
Source reviewed October 26, 2026View supporting excerpt
To qualify, a homeowner must apply and meet all of the following criteria for every year in which a postponement of property taxes is desired:
- [7] Property tax postponement fact sheet (opens in a new tab)
California State Controller · Delinquent/defaulted taxes
Source reviewed October 26, 2026View supporting excerpt
State law does not allow SCO to pay for delinquent and/or defaulted property taxes that are owed on the property that is being considered for postponement. These taxes are your responsibility to pay. However, you may still qualify for postponement of current-year taxes. The amount of defaulted property taxes will be added to the amounts owed against the property to determine equity.
- [8] Property tax postponement fact sheet (opens in a new tab)
California State Controller · Postponement interest and eventual repayment
Source reviewed October 26, 2026View supporting excerpt
The interest rate for all taxes postponed under the PTP program is 5 percent per year. Interest on postponed property taxes is computed monthly on a simple interest basis. Interest on the postponement account continues to accrue until all postponed property taxes plus interest are repaid to the state.
- [9] Public auctions and bidder information (opens in a new tab)
California State Controller · County tax collector conducts sales
Source reviewed October 26, 2026View supporting excerpt
Public auctions, the most common way of selling tax-defaulted property, are conducted by the county tax collector.
- [10] Public auctions and bidder information (opens in a new tab)
California State Controller · Tax default and power-to-sell timing
Source reviewed October 26, 2026View supporting excerpt
Property becomes tax-defaulted land if the property taxes remain unpaid at 12:01 a.m. on July 1st. Property that has become tax-defaulted after five years (or three years in the case of property that is also subject to a nuisance abatement lien) becomes subject to the county tax collector’s power to sell in order to satisfy the defaulted property taxes. The county tax collector must attempt to sell the property within four years of becoming subject to sale. The county tax collector may offer the property for sale at public auction, a sealed bid sale, or a negotiated sale to a public agency or qualified nonprofit organization.
- [11] Property tax postponement (opens in a new tab)
California State Controller · 2026–27 programme timeline
Source reviewed October 26, 2026View supporting excerpt
2026-27 Program Timeline Applications available: September 2026 Filing period opens: October 1, 2026 Filing period closes: February 10, 2027
- [12] Property tax postponement (opens in a new tab)
California State Controller · SCO 2026–27 application link; original document contents not reviewed
Source reviewed October 26, 2026View supporting excerpt
2026-27 Property Tax Postponement Application English
- [13] Property tax postponement (opens in a new tab)
California State Controller · SCO 2026–27 application link; original document contents not reviewed
Source reviewed October 26, 2026View supporting excerpt
2026-27 Solicitud del Programa de Postergación del Impuesto a la Propiedad en Español
- [14] Property tax postponement (opens in a new tab)
California State Controller · SCO PTP programme information contact
Source reviewed October 26, 2026View supporting excerpt
To join our mailing list or get more information about the Property Tax Postponement Program, call (800) 952-5661 or email postponement@sco.ca.gov.