Delinquent property taxes
Property taxes not paid by the due date, which add penalties and interest and can end in a tax lien sale or a tax deed sale of the property.
Definition
Delinquent property taxes are property taxes not paid by the due date. Penalties and interest start to add up, and the county keeps a record of the unpaid amount against the parcel. In most states property taxes are a priority lien that ranks ahead of the mortgage.
What happens next depends on the state. Some counties sell a tax lien certificate within a year or two; others wait years before they can sell the property itself. In Los Angeles County, for example, residential property that stays in default for five years (three years for non-residential commercial property) becomes subject to the tax collector's power to sell at public auction. Mortgage lenders often pay taxes through escrow to protect their loan, so long delinquencies show up most often on free-and-clear properties, inherited houses and owners under financial strain. Most counties publish delinquency lists or let you look up balances by parcel on the treasurer or tax collector website.
Source: ttc.lacounty.gov
Read the guide
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How tax delinquent properties work, where county delinquency lists come from, how to read them, and how to reach owners before the tax sale.
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Tax lien vs tax deed states explained: what each sale sells, redemption periods by state, interest and premiums, buyer risks, and how to reach owners first.
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