Amended IN Assembly April 07, 2022 Amended IN Assembly March 24, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2021Introduced by Assembly Member WicksFebruary 14, 2022 An act to amend Sections 3691, 3692, 3692.4, and 3791 of, and to add Article 4 3692.4, 3695.5, 3772.5, 3791, 3791.3, 3791.4, and 3795.5 of, and to add Chapter 8.5 (commencing with Section 3850) to Chapter 8 of Part 6 of Division 1 of, and to repeal Section 3852 of, the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2021, as amended, Wicks. Property tax sales: sale to local agency or qualified nonprofit organizations. 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. Existing law defines nonprofit organization as a nonprofit public benefit corporation organized for the purpose of the acquisition of either single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons or for other use to serve low-income persons, or vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.This bill would require each tax collector, by July 30 of each year, to prepare a listing of all properties that have been on the tax delinquent role for at least 5 years, or at least 3 years after the property has become tax defaulted and is subject to a nuisance abatement lien. The bill would require the tax collector to notify the city, county, and qualifying nonprofit organizations that the properties on the list are available for purchase for an approved public purpose. The bill would define qualifying nonprofit organization as a nonprofit organization that meets specified requirements, including, among others, that it is a community housing development organization or a community land trust. The bill would define approved public purpose to include housing for low- or moderate-income persons, supportive housing, supportive services, open space, or any other use that serves low- or moderate-income persons. This bill would provide an entity that receives the above-described notice the first opportunity to purchase any property included on the list. The bill would require a nonprofit organization that desires to purchase any listed property to notify the tax collector of its interest in writing and submit a proposal to utilize the property for an approved public purpose within an unspecified number of days of receiving the notice. Under the bill, if the tax collector does not receive any interest to purchase a property from the city, county, or a nonprofit organization, the tax collector may proceed with selling the property without further regard to the provisions of the bill.This bill would require the tax collector to transmit notice to the county board of supervisors if they intend to make a sale under these provisions, as specified. The bill would provide that a sale under these provisions may only take place upon the approval of the county board of supervisors. The bill would require a property that is sold pursuant to these provisions to be sold at a minimum price that includes the delinquent taxes, interest, and penalties applicable to the property, the total amount of any liens, the costs of sale, and any fees imposed pursuant to these provisions. The bill would authorize a tax collector to impose a fee upon a purchasing entity for costs associated with the sale of property, provided that the fee charged does not exceed the reasonable costs imposed on the tax collector to implement a sale under these provisions. This bill would expand the definition of nonprofit organization for purposes of tax-defaulted property sales to include community housing development organizations and community land trusts. The bill would require a tax collector, before conducting a tax sale to a nonprofit organization, to evaluate if there is a way to bring a homeowner current on their taxes if the property is owner occupied. The bill would redefine the term low-income persons as low- or moderate-income households for purposes of tax-defaulted property sales. The bill would make other conforming changes in this regard.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain the tax-defaulted properties list from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website.This bill would require the State Controllers 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. This bill would require the State Controllers office and the Committee on County Tax Collecting Procedures to convene a joint advisory group on tax-defaulted property sales that considers the landscape of tax sales across the state and engages stakeholders to promote the usage of tax sales for affordable low- and moderate-income housing production. The bill would require the joint advisory group to submit a report to the Legislature by January 1, 2024, that includes recommendations and best practices for facilitating the sale of tax delinquent properties to nonprofit organizations and local governments. The bill would repeal the provisions establishing the joint advisory group on January 1, 2025.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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1.Section 3691 of the Revenue and Taxation Code is amended to read:3691.(a)(1)(A)Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred.(B)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to adopt conditions and procedures for the delay of sale of properties as described in subparagraph (A) that it finds may be eligible to file a property tax postponement claim with the State Controller prior to January 1, 2017, and may cancel any delinquent penalties, costs, fees, and interest associated with these properties.(C)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property.(D)For purposes of this subdivision, nonresidential commercial property means all property except the following:(i)A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed.(ii)Real property that is used and zoned for producing commercial agricultural commodities.(2)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.(3)(A)The tax collector shall provide notice of an intended sale under this subdivision in the manner prescribed by Sections 3704 and 3704.5 and any other applicable statute. If the intended sale is of nonresidential commercial property that has been tax-defaulted for fewer than five years, all of the following apply:(i)On or before the notice date, the tax collector shall also mail, in the manner specified in paragraph (1) of subdivision (c) of Section 2924b of the Civil Code, notice containing any information contained in the publication required under Sections 3704 and 3704.5 to, as applicable, all of the following:(I)The parties specified in paragraph (2) of subdivision (c) of Section 2924b of the Civil Code.(II)Each taxing agency specified in paragraph (3) of subdivision (c) of Section 2924b of the Civil Code.(III)Any beneficiary of a deed of trust or a mortgagee of any mortgage recorded against the nonresidential commercial property, and any assignee or vendee of these beneficiaries or mortgagees.(ii)For purposes of this paragraph:(I)Notice date means a date not less than 45 days nor more than 120 days before an intended sale or not less than 45 days nor more than 120 days before the date upon which the property may be sold.(II)Recording date of the notice of default as used in subdivision (c) of Section 2924b of the Civil Code means a date that is 30 days before the notice date.(III)Deed of trust or mortgage being foreclosed as used in subdivision (c) of Section 2924b of the Civil Code means the defaulted tax lien.(B)If the property subject to the notice required by this paragraph is the subject of a bankruptcy proceeding, the notice shall constitute a notice of tax deficiency pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.(b)(1)(A)Three years or more after the property has become tax defaulted and a request has been made by a city, county, city and county, or nonprofit organization pursuant to Section 3692.4, or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property, to offer that property at the next scheduled tax sale, the tax collector shall have the power to sell and may sell all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of parcels, as provided in this chapter at the next scheduled tax sale, unless by other provisions of law the property is not subject to sale. A property shall not be subject to sale until the tax collector has complied with the provisions of Article 4 (commencing with Section 3850) of Chapter 8. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale.(B)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.(2)Before the tax collector sells vacant residential developed property pursuant to this subdivision, actual notice, by certified mail, shall be provided to the property owner, if the property owners identity can be determined from the county assessors or county recorders records. The tax collectors power of sale shall not be affected by the failure of the property owner to receive notice.(3)Before the tax collector sells vacant residential developed property pursuant to this subdivision, notice of the sale shall be given in the manner specified by Section 3704.7.(c)The amendments made to this section by the act adding this subdivision apply to property that becomes tax defaulted on or after January 1, 2005.SEC. 2.Section 3692 of the Revenue and Taxation Code is amended to read:3692.(a)The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter after complying with Article 4 (commencing with Section 3850) of Chapter 8, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold.(b)When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant.(c)When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidders own parcel as a condition of sale.(d)Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later.(e)The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771).SEC. 3.SECTION 1. Section 3692.4 of the Revenue and Taxation Code is amended to read:3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.SEC. 2. Section 3695.5 of the Revenue and Taxation Code is amended to read:3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).SEC. 3. Section 3772.5 of the Revenue and Taxation Code is amended to read:3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.SEC. 4.SEC. 4. Section 3791 of the Revenue and Taxation Code is amended to read:3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.SEC. 5.Article 4 (commencing with Section 3850) is added to Chapter 8 of Part 6 of Division 1 of the Revenue and Taxation Code, to read:4.Sale to Local Agency or Qualified Nonprofit Organizations3850.For purposes of this article:(a)Affordable rent means the same as defined in Section 50053 of the Health and Safety Code.(b)(1)For property that is vacant or has no existing residential use, approved public purpose means any of the following:(A)Housing for low- or moderate- income persons.(B)Supportive housing.(C)Supportive services.(D)Open space for public use.(E)Open space for use for the production of food sold for the benefit of the community in which it is situated.(F)Any other use that serves low- or moderate-income persons.(2)For residential property that is not occupied by the owner as their principal place of residence, approved public purpose means any of the following:(A)Housing for low- or moderate-income persons.(B)Supportive housing.(C)Supportive services.(c)Local agency means both of the following:(1)The county. (2)The city where the property is located, if applicable.(d)Low- or moderate- income persons means persons and families of low or moderate income, as defined in Section 50093 of the Health and Safety Code.(e)Nonprofit organization means the same as defined in Section 3772.5.(f)Supportive housing means the same as defined in Section 50675.14 of the Health and Safety Code.(g)Supportive services means the same as defined in subdivision (h) of Section 65582 of the Government Code.(h)(1)If the proposed approved public purpose is housing for low- or moderate- income persons, supportive housing, supportive services, or other uses that serve low- or moderate-income persons, qualifying nonprofit organization means a nonprofit organization that meets one of the following:(A)The nonprofit organization is a community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B)The nonprofit organization is a community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(C)The nonprofit organization is included on the list developed by the Department of Housing and Community Development established pursuant to subdivision (a) of Section 54222 of the Government Code and meets all of the following criteria:(i)It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(ii)It is based in California(iii)Its primary activity is the development and preservation of affordable rental or homeownership housing in California.(iv)It has developed deed-restricted affordable rental or homeownership housing in California.(2)If the proposed approved public purpose is for open space for public use, qualifying nonprofit organization means a nonprofit organization.(3)If the proposed approved public purpose is open space for use for the production of food sold for the benefit of the community, qualifying nonprofit organization means a nonprofit organization with the primary purpose of transforming vacant land into productive food-producing land for local residents to procure, and creates local training and equitable employment opportunities in food production.3851.(a)By July 30 of each year, each tax collector shall prepare a listing of all properties that have been on the tax delinquent role for at least five years, or at least three years after the property has become tax defaulted, and are subject to a nuisance abatement lien, as described in Section 3791.4.(b)The tax collector shall notify each local agency and qualifying nonprofit organization that the properties on the list are available for purchase for an approved public purpose, pursuant to this article.3852.(a)Notwithstanding any other provision of this part, a local agency and any qualifying nonprofit organization that receives notice pursuant to Section 3851 shall receive the first opportunity to purchase any property included on the list before the property is offered for sale pursuant to Chapter 7 (commencing with Section 3691) or sold to any entity pursuant to Article 2 (commencing with Section 3791) of this chapter.(b)(1)A qualifying nonprofit organization that desires to purchase any listed property shall notify in writing the tax collector of its interest to purchase the property and submit a proposal to utilize the property for an approved public purpose within __ days of the tax collector sending notice pursuant to subdivision (b) of Section 3851.(2)If multiple entities submit a proposal for a property pursuant to paragraph (1), the tax collector shall give first priority to the entity or entities that agree to use the site for housing subject to the following:(A)The countys housing department or another housing-related entity designated by the county shall approve the feasibility of the plans to rehabilitate or develop the property. First priority shall be given to an entity with a plan deemed feasible pursuant to this subparagraph.(B)If multiple entities that agree to use the site for housing submit plans that are deemed feasible pursuant to subparagraph (A), then the tax collector shall give priority to the entity that proposes to provide the greatest number of units for low- or moderate-income persons.(C)In the event that multiple entities propose the same number of units for low- or moderate-income persons pursuant to subparagraph (B), priority shall be given to the entity that proposes the deepest average level of affordability.(3)If the tax collector does not receive any interest from a local agency or a qualifying nonprofit organization to purchase a property pursuant to subparagraph (1), the tax collector may proceed with selling the property without further regard to this section.(4)If a property cannot be sold at an auction, the tax collector may reoffer the property to a local agency or a qualifying nonprofit organization at a price below fair market value, subject to approval by the county board of supervisors, and city council if the property is located within a city, provided that the local agency or qualifying nonprofit organization agrees to utilize the property for an approved public purpose.(c)In the case of a proposal to develop affordable rental housing by a nonprofit organization pursuant to subdivision (b), the nonprofit organization shall propose to hold the property in a manner so that it will be exempt from taxation pursuant to the welfare exemption established in subdivision (a) of Section 214.(d)If a qualifying nonprofit organization purchases a property pursuant to this section, both of the following shall apply:(1)If the qualifying nonprofit fails to make reasonable progress towards developing and using the property for the stated approved public purpose within three years from the date the sale is finalized, the sale shall be rescinded by the county board of supervisors pursuant to the procedures described in Section 3731. Any property that is the subject of a sale rescinded pursuant to this paragraph shall be reoffered to local agencies and qualifying nonprofit organizations pursuant to this section.(2)If the approved public purpose includes housing units, the county shall ensure that a qualified entity, which may be the countys housing department or another housing-related entity designated by the county, conducts ongoing monitoring of the housing affordability and occupancy requirements recorded in the deed restriction.(e)(1)Except as provided in paragraph (2), a property purchased by an entity pursuant to this section shall be sold at a minimum price that shall consist of all of the following:(A)The delinquent taxes, interest, and penalties applicable to the property.(B)The total amount of the liens described in Section 3712.(C)The costs of the sale.(D)The fee imposed pursuant to Section 3853.(2)If the minimum price calculated pursuant to paragraph (1) exceeds the fair market value, as determined by the county assessor, then the price shall be reduced to the fair market value following approval by the county board of supervisors and approval by the city council, if the property is located within a city, to reduce the price.(f)All of the following information shall be provided to an entity that notifies the treasurer-tax collector of their interest in purchasing the property pursuant to subdivision (b):(1)Any and all liens for the property, as determined by an independent title report.(2)An estimate of the fair market value of the property, as determined by the county assessor.3853.The tax collector may charge a fee to a purchasing entity for costs associated with the sale of property pursuant to this chapter, including the monitoring required under paragraph (2) of subdivision (d) of Section 3852 and the information provided under subdivision (f) of Section 3852. The fee charged pursuant to this section shall not exceed the reasonable costs imposed on the tax collector to implement a sale pursuant to this chapter.3854.(a)A property sold pursuant to this article with an approved public purpose of providing multifamily housing units for rent to low- or moderate-income persons shall be subject to a recorded affordability restriction requiring the property to be provided at affordable rent with any supported services included in the entitys proposal submitted pursuant to subdivision (b) of Section 3852 for at least 55 years.(b)A property sold pursuant to this article with an approved public purpose of providing for ownership units to low- or moderate-income persons shall be subject to a recorded affordability restriction ensuring the continued affordability of the units for at least 30 years.(c)If the property being purchased is occupied by a tenant and the entity proposes to demolish the property or otherwise displace the existing tenant, the entity shall comply with the requirements of subdivision (d) of Section 66300 of the Government Code.3855.(a)Before making a sale under this article, the tax collector shall transmit a notice to the board of supervisors that states all of the following:(1)The tax collectors intention to make a sale pursuant to this article.(2)A description of the property to be sold.(3)The entity or entities that submitted notice of intent to purchase the property pursuant to subdivision (b) of Section 3852.(4)The minimum price to purchase the property calculated pursuant to subdivision (e) of Section 3852.(b)On receipt of the notice described in subdivision (a), the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed time shall not affect the validity of a sale approved by a board of supervisors.(c)A sale under this article shall take place only if approved by the county board of supervisors.(d)The terms and conditions of any conveyance to a qualified nonprofit organization pursuant to this section shall be consistent with this article and be specified in the deed or other instrument of conveyance.3856.The provisions of this chapter shall apply to any sale made under this article to the extent that they do not conflict with the requirements of this article.SEC. 5. Section 3791.3 of the Revenue and Taxation Code is amended to read:3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.SEC. 6. Section 3791.4 of the Revenue and Taxation Code is amended to read:3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.SEC. 7. Section 3795.5 of the Revenue and Taxation Code is amended to read:3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.SEC. 8. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.SEC. 6.SEC. 9. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
Amended IN Assembly April 07, 2022 Amended IN Assembly March 24, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2021Introduced by Assembly Member WicksFebruary 14, 2022 An act to amend Sections 3691, 3692, 3692.4, and 3791 of, and to add Article 4 3692.4, 3695.5, 3772.5, 3791, 3791.3, 3791.4, and 3795.5 of, and to add Chapter 8.5 (commencing with Section 3850) to Chapter 8 of Part 6 of Division 1 of, and to repeal Section 3852 of, the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2021, as amended, Wicks. Property tax sales: sale to local agency or qualified nonprofit organizations. 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. Existing law defines nonprofit organization as a nonprofit public benefit corporation organized for the purpose of the acquisition of either single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons or for other use to serve low-income persons, or vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.This bill would require each tax collector, by July 30 of each year, to prepare a listing of all properties that have been on the tax delinquent role for at least 5 years, or at least 3 years after the property has become tax defaulted and is subject to a nuisance abatement lien. The bill would require the tax collector to notify the city, county, and qualifying nonprofit organizations that the properties on the list are available for purchase for an approved public purpose. The bill would define qualifying nonprofit organization as a nonprofit organization that meets specified requirements, including, among others, that it is a community housing development organization or a community land trust. The bill would define approved public purpose to include housing for low- or moderate-income persons, supportive housing, supportive services, open space, or any other use that serves low- or moderate-income persons. This bill would provide an entity that receives the above-described notice the first opportunity to purchase any property included on the list. The bill would require a nonprofit organization that desires to purchase any listed property to notify the tax collector of its interest in writing and submit a proposal to utilize the property for an approved public purpose within an unspecified number of days of receiving the notice. Under the bill, if the tax collector does not receive any interest to purchase a property from the city, county, or a nonprofit organization, the tax collector may proceed with selling the property without further regard to the provisions of the bill.This bill would require the tax collector to transmit notice to the county board of supervisors if they intend to make a sale under these provisions, as specified. The bill would provide that a sale under these provisions may only take place upon the approval of the county board of supervisors. The bill would require a property that is sold pursuant to these provisions to be sold at a minimum price that includes the delinquent taxes, interest, and penalties applicable to the property, the total amount of any liens, the costs of sale, and any fees imposed pursuant to these provisions. The bill would authorize a tax collector to impose a fee upon a purchasing entity for costs associated with the sale of property, provided that the fee charged does not exceed the reasonable costs imposed on the tax collector to implement a sale under these provisions. This bill would expand the definition of nonprofit organization for purposes of tax-defaulted property sales to include community housing development organizations and community land trusts. The bill would require a tax collector, before conducting a tax sale to a nonprofit organization, to evaluate if there is a way to bring a homeowner current on their taxes if the property is owner occupied. The bill would redefine the term low-income persons as low- or moderate-income households for purposes of tax-defaulted property sales. The bill would make other conforming changes in this regard.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain the tax-defaulted properties list from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website.This bill would require the State Controllers 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. This bill would require the State Controllers office and the Committee on County Tax Collecting Procedures to convene a joint advisory group on tax-defaulted property sales that considers the landscape of tax sales across the state and engages stakeholders to promote the usage of tax sales for affordable low- and moderate-income housing production. The bill would require the joint advisory group to submit a report to the Legislature by January 1, 2024, that includes recommendations and best practices for facilitating the sale of tax delinquent properties to nonprofit organizations and local governments. The bill would repeal the provisions establishing the joint advisory group on January 1, 2025.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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
Amended IN Assembly April 07, 2022 Amended IN Assembly March 24, 2022
Amended IN Assembly April 07, 2022
Amended IN Assembly March 24, 2022
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Assembly Bill
No. 2021
Introduced by Assembly Member WicksFebruary 14, 2022
Introduced by Assembly Member Wicks
February 14, 2022
An act to amend Sections 3691, 3692, 3692.4, and 3791 of, and to add Article 4 3692.4, 3695.5, 3772.5, 3791, 3791.3, 3791.4, and 3795.5 of, and to add Chapter 8.5 (commencing with Section 3850) to Chapter 8 of Part 6 of Division 1 of, and to repeal Section 3852 of, the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2021, as amended, Wicks. Property tax sales: sale to local agency or qualified nonprofit organizations. 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. Existing law defines nonprofit organization as a nonprofit public benefit corporation organized for the purpose of the acquisition of either single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons or for other use to serve low-income persons, or vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.This bill would require each tax collector, by July 30 of each year, to prepare a listing of all properties that have been on the tax delinquent role for at least 5 years, or at least 3 years after the property has become tax defaulted and is subject to a nuisance abatement lien. The bill would require the tax collector to notify the city, county, and qualifying nonprofit organizations that the properties on the list are available for purchase for an approved public purpose. The bill would define qualifying nonprofit organization as a nonprofit organization that meets specified requirements, including, among others, that it is a community housing development organization or a community land trust. The bill would define approved public purpose to include housing for low- or moderate-income persons, supportive housing, supportive services, open space, or any other use that serves low- or moderate-income persons. This bill would provide an entity that receives the above-described notice the first opportunity to purchase any property included on the list. The bill would require a nonprofit organization that desires to purchase any listed property to notify the tax collector of its interest in writing and submit a proposal to utilize the property for an approved public purpose within an unspecified number of days of receiving the notice. Under the bill, if the tax collector does not receive any interest to purchase a property from the city, county, or a nonprofit organization, the tax collector may proceed with selling the property without further regard to the provisions of the bill.This bill would require the tax collector to transmit notice to the county board of supervisors if they intend to make a sale under these provisions, as specified. The bill would provide that a sale under these provisions may only take place upon the approval of the county board of supervisors. The bill would require a property that is sold pursuant to these provisions to be sold at a minimum price that includes the delinquent taxes, interest, and penalties applicable to the property, the total amount of any liens, the costs of sale, and any fees imposed pursuant to these provisions. The bill would authorize a tax collector to impose a fee upon a purchasing entity for costs associated with the sale of property, provided that the fee charged does not exceed the reasonable costs imposed on the tax collector to implement a sale under these provisions. This bill would expand the definition of nonprofit organization for purposes of tax-defaulted property sales to include community housing development organizations and community land trusts. The bill would require a tax collector, before conducting a tax sale to a nonprofit organization, to evaluate if there is a way to bring a homeowner current on their taxes if the property is owner occupied. The bill would redefine the term low-income persons as low- or moderate-income households for purposes of tax-defaulted property sales. The bill would make other conforming changes in this regard.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain the tax-defaulted properties list from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website.This bill would require the State Controllers 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. This bill would require the State Controllers office and the Committee on County Tax Collecting Procedures to convene a joint advisory group on tax-defaulted property sales that considers the landscape of tax sales across the state and engages stakeholders to promote the usage of tax sales for affordable low- and moderate-income housing production. The bill would require the joint advisory group to submit a report to the Legislature by January 1, 2024, that includes recommendations and best practices for facilitating the sale of tax delinquent properties to nonprofit organizations and local governments. The bill would repeal the provisions establishing the joint advisory group on January 1, 2025.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.
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. Existing law defines nonprofit organization as a nonprofit public benefit corporation organized for the purpose of the acquisition of either single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons or for other use to serve low-income persons, or vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.
This bill would require each tax collector, by July 30 of each year, to prepare a listing of all properties that have been on the tax delinquent role for at least 5 years, or at least 3 years after the property has become tax defaulted and is subject to a nuisance abatement lien. The bill would require the tax collector to notify the city, county, and qualifying nonprofit organizations that the properties on the list are available for purchase for an approved public purpose. The bill would define qualifying nonprofit organization as a nonprofit organization that meets specified requirements, including, among others, that it is a community housing development organization or a community land trust. The bill would define approved public purpose to include housing for low- or moderate-income persons, supportive housing, supportive services, open space, or any other use that serves low- or moderate-income persons.
This bill would provide an entity that receives the above-described notice the first opportunity to purchase any property included on the list. The bill would require a nonprofit organization that desires to purchase any listed property to notify the tax collector of its interest in writing and submit a proposal to utilize the property for an approved public purpose within an unspecified number of days of receiving the notice. Under the bill, if the tax collector does not receive any interest to purchase a property from the city, county, or a nonprofit organization, the tax collector may proceed with selling the property without further regard to the provisions of the bill.
This bill would require the tax collector to transmit notice to the county board of supervisors if they intend to make a sale under these provisions, as specified. The bill would provide that a sale under these provisions may only take place upon the approval of the county board of supervisors. The bill would require a property that is sold pursuant to these provisions to be sold at a minimum price that includes the delinquent taxes, interest, and penalties applicable to the property, the total amount of any liens, the costs of sale, and any fees imposed pursuant to these provisions. The bill would authorize a tax collector to impose a fee upon a purchasing entity for costs associated with the sale of property, provided that the fee charged does not exceed the reasonable costs imposed on the tax collector to implement a sale under these provisions.
This bill would expand the definition of nonprofit organization for purposes of tax-defaulted property sales to include community housing development organizations and community land trusts. The bill would require a tax collector, before conducting a tax sale to a nonprofit organization, to evaluate if there is a way to bring a homeowner current on their taxes if the property is owner occupied. The bill would redefine the term low-income persons as low- or moderate-income households for purposes of tax-defaulted property sales. The bill would make other conforming changes in this regard.
This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain the tax-defaulted properties list from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website.
This bill would require the State Controllers 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.
This bill would require the State Controllers office and the Committee on County Tax Collecting Procedures to convene a joint advisory group on tax-defaulted property sales that considers the landscape of tax sales across the state and engages stakeholders to promote the usage of tax sales for affordable low- and moderate-income housing production. The bill would require the joint advisory group to submit a report to the Legislature by January 1, 2024, that includes recommendations and best practices for facilitating the sale of tax delinquent properties to nonprofit organizations and local governments. The bill would repeal the provisions establishing the joint advisory group on January 1, 2025.
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.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1.Section 3691 of the Revenue and Taxation Code is amended to read:3691.(a)(1)(A)Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred.(B)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to adopt conditions and procedures for the delay of sale of properties as described in subparagraph (A) that it finds may be eligible to file a property tax postponement claim with the State Controller prior to January 1, 2017, and may cancel any delinquent penalties, costs, fees, and interest associated with these properties.(C)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property.(D)For purposes of this subdivision, nonresidential commercial property means all property except the following:(i)A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed.(ii)Real property that is used and zoned for producing commercial agricultural commodities.(2)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.(3)(A)The tax collector shall provide notice of an intended sale under this subdivision in the manner prescribed by Sections 3704 and 3704.5 and any other applicable statute. If the intended sale is of nonresidential commercial property that has been tax-defaulted for fewer than five years, all of the following apply:(i)On or before the notice date, the tax collector shall also mail, in the manner specified in paragraph (1) of subdivision (c) of Section 2924b of the Civil Code, notice containing any information contained in the publication required under Sections 3704 and 3704.5 to, as applicable, all of the following:(I)The parties specified in paragraph (2) of subdivision (c) of Section 2924b of the Civil Code.(II)Each taxing agency specified in paragraph (3) of subdivision (c) of Section 2924b of the Civil Code.(III)Any beneficiary of a deed of trust or a mortgagee of any mortgage recorded against the nonresidential commercial property, and any assignee or vendee of these beneficiaries or mortgagees.(ii)For purposes of this paragraph:(I)Notice date means a date not less than 45 days nor more than 120 days before an intended sale or not less than 45 days nor more than 120 days before the date upon which the property may be sold.(II)Recording date of the notice of default as used in subdivision (c) of Section 2924b of the Civil Code means a date that is 30 days before the notice date.(III)Deed of trust or mortgage being foreclosed as used in subdivision (c) of Section 2924b of the Civil Code means the defaulted tax lien.(B)If the property subject to the notice required by this paragraph is the subject of a bankruptcy proceeding, the notice shall constitute a notice of tax deficiency pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.(b)(1)(A)Three years or more after the property has become tax defaulted and a request has been made by a city, county, city and county, or nonprofit organization pursuant to Section 3692.4, or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property, to offer that property at the next scheduled tax sale, the tax collector shall have the power to sell and may sell all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of parcels, as provided in this chapter at the next scheduled tax sale, unless by other provisions of law the property is not subject to sale. A property shall not be subject to sale until the tax collector has complied with the provisions of Article 4 (commencing with Section 3850) of Chapter 8. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale.(B)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.(2)Before the tax collector sells vacant residential developed property pursuant to this subdivision, actual notice, by certified mail, shall be provided to the property owner, if the property owners identity can be determined from the county assessors or county recorders records. The tax collectors power of sale shall not be affected by the failure of the property owner to receive notice.(3)Before the tax collector sells vacant residential developed property pursuant to this subdivision, notice of the sale shall be given in the manner specified by Section 3704.7.(c)The amendments made to this section by the act adding this subdivision apply to property that becomes tax defaulted on or after January 1, 2005.SEC. 2.Section 3692 of the Revenue and Taxation Code is amended to read:3692.(a)The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter after complying with Article 4 (commencing with Section 3850) of Chapter 8, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold.(b)When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant.(c)When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidders own parcel as a condition of sale.(d)Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later.(e)The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771).SEC. 3.SECTION 1. Section 3692.4 of the Revenue and Taxation Code is amended to read:3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.SEC. 2. Section 3695.5 of the Revenue and Taxation Code is amended to read:3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).SEC. 3. Section 3772.5 of the Revenue and Taxation Code is amended to read:3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.SEC. 4.SEC. 4. Section 3791 of the Revenue and Taxation Code is amended to read:3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.SEC. 5.Article 4 (commencing with Section 3850) is added to Chapter 8 of Part 6 of Division 1 of the Revenue and Taxation Code, to read:4.Sale to Local Agency or Qualified Nonprofit Organizations3850.For purposes of this article:(a)Affordable rent means the same as defined in Section 50053 of the Health and Safety Code.(b)(1)For property that is vacant or has no existing residential use, approved public purpose means any of the following:(A)Housing for low- or moderate- income persons.(B)Supportive housing.(C)Supportive services.(D)Open space for public use.(E)Open space for use for the production of food sold for the benefit of the community in which it is situated.(F)Any other use that serves low- or moderate-income persons.(2)For residential property that is not occupied by the owner as their principal place of residence, approved public purpose means any of the following:(A)Housing for low- or moderate-income persons.(B)Supportive housing.(C)Supportive services.(c)Local agency means both of the following:(1)The county. (2)The city where the property is located, if applicable.(d)Low- or moderate- income persons means persons and families of low or moderate income, as defined in Section 50093 of the Health and Safety Code.(e)Nonprofit organization means the same as defined in Section 3772.5.(f)Supportive housing means the same as defined in Section 50675.14 of the Health and Safety Code.(g)Supportive services means the same as defined in subdivision (h) of Section 65582 of the Government Code.(h)(1)If the proposed approved public purpose is housing for low- or moderate- income persons, supportive housing, supportive services, or other uses that serve low- or moderate-income persons, qualifying nonprofit organization means a nonprofit organization that meets one of the following:(A)The nonprofit organization is a community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B)The nonprofit organization is a community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(C)The nonprofit organization is included on the list developed by the Department of Housing and Community Development established pursuant to subdivision (a) of Section 54222 of the Government Code and meets all of the following criteria:(i)It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(ii)It is based in California(iii)Its primary activity is the development and preservation of affordable rental or homeownership housing in California.(iv)It has developed deed-restricted affordable rental or homeownership housing in California.(2)If the proposed approved public purpose is for open space for public use, qualifying nonprofit organization means a nonprofit organization.(3)If the proposed approved public purpose is open space for use for the production of food sold for the benefit of the community, qualifying nonprofit organization means a nonprofit organization with the primary purpose of transforming vacant land into productive food-producing land for local residents to procure, and creates local training and equitable employment opportunities in food production.3851.(a)By July 30 of each year, each tax collector shall prepare a listing of all properties that have been on the tax delinquent role for at least five years, or at least three years after the property has become tax defaulted, and are subject to a nuisance abatement lien, as described in Section 3791.4.(b)The tax collector shall notify each local agency and qualifying nonprofit organization that the properties on the list are available for purchase for an approved public purpose, pursuant to this article.3852.(a)Notwithstanding any other provision of this part, a local agency and any qualifying nonprofit organization that receives notice pursuant to Section 3851 shall receive the first opportunity to purchase any property included on the list before the property is offered for sale pursuant to Chapter 7 (commencing with Section 3691) or sold to any entity pursuant to Article 2 (commencing with Section 3791) of this chapter.(b)(1)A qualifying nonprofit organization that desires to purchase any listed property shall notify in writing the tax collector of its interest to purchase the property and submit a proposal to utilize the property for an approved public purpose within __ days of the tax collector sending notice pursuant to subdivision (b) of Section 3851.(2)If multiple entities submit a proposal for a property pursuant to paragraph (1), the tax collector shall give first priority to the entity or entities that agree to use the site for housing subject to the following:(A)The countys housing department or another housing-related entity designated by the county shall approve the feasibility of the plans to rehabilitate or develop the property. First priority shall be given to an entity with a plan deemed feasible pursuant to this subparagraph.(B)If multiple entities that agree to use the site for housing submit plans that are deemed feasible pursuant to subparagraph (A), then the tax collector shall give priority to the entity that proposes to provide the greatest number of units for low- or moderate-income persons.(C)In the event that multiple entities propose the same number of units for low- or moderate-income persons pursuant to subparagraph (B), priority shall be given to the entity that proposes the deepest average level of affordability.(3)If the tax collector does not receive any interest from a local agency or a qualifying nonprofit organization to purchase a property pursuant to subparagraph (1), the tax collector may proceed with selling the property without further regard to this section.(4)If a property cannot be sold at an auction, the tax collector may reoffer the property to a local agency or a qualifying nonprofit organization at a price below fair market value, subject to approval by the county board of supervisors, and city council if the property is located within a city, provided that the local agency or qualifying nonprofit organization agrees to utilize the property for an approved public purpose.(c)In the case of a proposal to develop affordable rental housing by a nonprofit organization pursuant to subdivision (b), the nonprofit organization shall propose to hold the property in a manner so that it will be exempt from taxation pursuant to the welfare exemption established in subdivision (a) of Section 214.(d)If a qualifying nonprofit organization purchases a property pursuant to this section, both of the following shall apply:(1)If the qualifying nonprofit fails to make reasonable progress towards developing and using the property for the stated approved public purpose within three years from the date the sale is finalized, the sale shall be rescinded by the county board of supervisors pursuant to the procedures described in Section 3731. Any property that is the subject of a sale rescinded pursuant to this paragraph shall be reoffered to local agencies and qualifying nonprofit organizations pursuant to this section.(2)If the approved public purpose includes housing units, the county shall ensure that a qualified entity, which may be the countys housing department or another housing-related entity designated by the county, conducts ongoing monitoring of the housing affordability and occupancy requirements recorded in the deed restriction.(e)(1)Except as provided in paragraph (2), a property purchased by an entity pursuant to this section shall be sold at a minimum price that shall consist of all of the following:(A)The delinquent taxes, interest, and penalties applicable to the property.(B)The total amount of the liens described in Section 3712.(C)The costs of the sale.(D)The fee imposed pursuant to Section 3853.(2)If the minimum price calculated pursuant to paragraph (1) exceeds the fair market value, as determined by the county assessor, then the price shall be reduced to the fair market value following approval by the county board of supervisors and approval by the city council, if the property is located within a city, to reduce the price.(f)All of the following information shall be provided to an entity that notifies the treasurer-tax collector of their interest in purchasing the property pursuant to subdivision (b):(1)Any and all liens for the property, as determined by an independent title report.(2)An estimate of the fair market value of the property, as determined by the county assessor.3853.The tax collector may charge a fee to a purchasing entity for costs associated with the sale of property pursuant to this chapter, including the monitoring required under paragraph (2) of subdivision (d) of Section 3852 and the information provided under subdivision (f) of Section 3852. The fee charged pursuant to this section shall not exceed the reasonable costs imposed on the tax collector to implement a sale pursuant to this chapter.3854.(a)A property sold pursuant to this article with an approved public purpose of providing multifamily housing units for rent to low- or moderate-income persons shall be subject to a recorded affordability restriction requiring the property to be provided at affordable rent with any supported services included in the entitys proposal submitted pursuant to subdivision (b) of Section 3852 for at least 55 years.(b)A property sold pursuant to this article with an approved public purpose of providing for ownership units to low- or moderate-income persons shall be subject to a recorded affordability restriction ensuring the continued affordability of the units for at least 30 years.(c)If the property being purchased is occupied by a tenant and the entity proposes to demolish the property or otherwise displace the existing tenant, the entity shall comply with the requirements of subdivision (d) of Section 66300 of the Government Code.3855.(a)Before making a sale under this article, the tax collector shall transmit a notice to the board of supervisors that states all of the following:(1)The tax collectors intention to make a sale pursuant to this article.(2)A description of the property to be sold.(3)The entity or entities that submitted notice of intent to purchase the property pursuant to subdivision (b) of Section 3852.(4)The minimum price to purchase the property calculated pursuant to subdivision (e) of Section 3852.(b)On receipt of the notice described in subdivision (a), the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed time shall not affect the validity of a sale approved by a board of supervisors.(c)A sale under this article shall take place only if approved by the county board of supervisors.(d)The terms and conditions of any conveyance to a qualified nonprofit organization pursuant to this section shall be consistent with this article and be specified in the deed or other instrument of conveyance.3856.The provisions of this chapter shall apply to any sale made under this article to the extent that they do not conflict with the requirements of this article.SEC. 5. Section 3791.3 of the Revenue and Taxation Code is amended to read:3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.SEC. 6. Section 3791.4 of the Revenue and Taxation Code is amended to read:3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.SEC. 7. Section 3795.5 of the Revenue and Taxation Code is amended to read:3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.SEC. 8. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.SEC. 6.SEC. 9. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
(a)(1)(A)Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred.
(B)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to adopt conditions and procedures for the delay of sale of properties as described in subparagraph (A) that it finds may be eligible to file a property tax postponement claim with the State Controller prior to January 1, 2017, and may cancel any delinquent penalties, costs, fees, and interest associated with these properties.
(C)A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property.
(D)For purposes of this subdivision, nonresidential commercial property means all property except the following:
(i)A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed.
(ii)Real property that is used and zoned for producing commercial agricultural commodities.
(2)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.
(3)(A)The tax collector shall provide notice of an intended sale under this subdivision in the manner prescribed by Sections 3704 and 3704.5 and any other applicable statute. If the intended sale is of nonresidential commercial property that has been tax-defaulted for fewer than five years, all of the following apply:
(i)On or before the notice date, the tax collector shall also mail, in the manner specified in paragraph (1) of subdivision (c) of Section 2924b of the Civil Code, notice containing any information contained in the publication required under Sections 3704 and 3704.5 to, as applicable, all of the following:
(I)The parties specified in paragraph (2) of subdivision (c) of Section 2924b of the Civil Code.
(II)Each taxing agency specified in paragraph (3) of subdivision (c) of Section 2924b of the Civil Code.
(III)Any beneficiary of a deed of trust or a mortgagee of any mortgage recorded against the nonresidential commercial property, and any assignee or vendee of these beneficiaries or mortgagees.
(ii)For purposes of this paragraph:
(I)Notice date means a date not less than 45 days nor more than 120 days before an intended sale or not less than 45 days nor more than 120 days before the date upon which the property may be sold.
(II)Recording date of the notice of default as used in subdivision (c) of Section 2924b of the Civil Code means a date that is 30 days before the notice date.
(III)Deed of trust or mortgage being foreclosed as used in subdivision (c) of Section 2924b of the Civil Code means the defaulted tax lien.
(B)If the property subject to the notice required by this paragraph is the subject of a bankruptcy proceeding, the notice shall constitute a notice of tax deficiency pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.
(b)(1)(A)Three years or more after the property has become tax defaulted and a request has been made by a city, county, city and county, or nonprofit organization pursuant to Section 3692.4, or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property, to offer that property at the next scheduled tax sale, the tax collector shall have the power to sell and may sell all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of parcels, as provided in this chapter at the next scheduled tax sale, unless by other provisions of law the property is not subject to sale. A property shall not be subject to sale until the tax collector has complied with the provisions of Article 4 (commencing with Section 3850) of Chapter 8. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale.
(B)When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.
(2)Before the tax collector sells vacant residential developed property pursuant to this subdivision, actual notice, by certified mail, shall be provided to the property owner, if the property owners identity can be determined from the county assessors or county recorders records. The tax collectors power of sale shall not be affected by the failure of the property owner to receive notice.
(3)Before the tax collector sells vacant residential developed property pursuant to this subdivision, notice of the sale shall be given in the manner specified by Section 3704.7.
(c)The amendments made to this section by the act adding this subdivision apply to property that becomes tax defaulted on or after January 1, 2005.
(a)The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter after complying with Article 4 (commencing with Section 3850) of Chapter 8, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold.
(b)When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant.
(c)When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidders own parcel as a condition of sale.
(d)Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later.
(e)The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771).
SEC. 3.SECTION 1. Section 3692.4 of the Revenue and Taxation Code is amended to read:3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.
SEC. 3.SECTION 1. Section 3692.4 of the Revenue and Taxation Code is amended to read:
### SEC. 3.SECTION 1.
3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.
3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.
3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:(1) The property taxes have been delinquent for at least three years.(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.(3) The real property is not occupied by the owner as their principal place of residence.(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.(b) Every request submitted to the tax collector shall include the following:(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.
3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:
(1) The property taxes have been delinquent for at least three years.
(2) The real property will serve the public benefit of providing housing directly related to low-income persons. low- or moderate-income households.
(3) The real property is not occupied by the owner as their principal place of residence.
(4)The tax collector has complied with Article 4 (commencing with Section 3850) of Chapter 8 with regards to the property.
(b) Every request submitted to the tax collector shall include the following:
(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.
(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons low- or moderate-income households will be served.
(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.
(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for low- or moderate-income households for a period of at least 30 years.
(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income low- or moderate-income owner-occupant.
(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:
(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and their proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income low- or moderate-income homebuyers.
(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income low- or moderate-income owner-occupant minus the initial sale price to the low-income low- or moderate-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.
(iii) For purposes of this subdivision, the nonprofit organizations proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.
(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.
SEC. 2. Section 3695.5 of the Revenue and Taxation Code is amended to read:3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).
SEC. 2. Section 3695.5 of the Revenue and Taxation Code is amended to read:
### SEC. 2.
3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).
3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).
3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell the property and:(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.(2) Otherwise use the property to serve low- or moderate-income households.(b) In the case of vacant real property, construct one or more of the following:(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households. (3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:(A) Open space for public use.(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).
3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:
(a) In the case of residential real property, rehabilitate and sell the property and:
(1) Sell or rent to, or otherwise use the property to serve, low-income persons. to low- or moderate-income households. This includes:
(A) Low- or moderate-income supportive housing, as defined in Section 50675.14 of the Health and Safety Code.
(B) Low- or moderate-income housing which includes on-site supportive services, as defined in Section 65582 of the Government Code.
(2) Otherwise use the property to serve low- or moderate-income households.
(b) In the case of vacant real property, construct one or more of the following:
(1) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.
(2) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.
(3) Dedicate the vacant property to public use, including those uses referred to in subdivision (a). (a) and the following:
(A) Open space for public use.
(B) Open space for use for the production of food sold for the benefit of the community in which it is situated.
The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.
The terms nonprofit organization, low-income persons low- or moderate-income households and rehabilitation shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).
SEC. 3. Section 3772.5 of the Revenue and Taxation Code is amended to read:3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.
SEC. 3. Section 3772.5 of the Revenue and Taxation Code is amended to read:
### SEC. 3.
3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.
3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.
3772.5. For purposes of this chapter:(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1)(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.(2)(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.(B) It is based in California.(C) It has developed deed-restricted affordable rental or homeownership housing in California.(3) Nonprofit organization includes both of the following:(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.
3772.5. For purposes of this chapter:
(a) Low-income persons Low- or moderate-income households means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.
(b) (1) Nonprofit organization means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:
(1)
(A) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, low- or moderate-income households or for other use to serve low-income persons. low- or moderate-income households.
(2)
(B) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, low- or moderate-income households, for other use to serve low-income persons, low- or moderate-income households, or for dedication of that vacant land to public use.
(2) A nonprofit organization which proposes to construct or rehabilitate housing for low- or moderate-income households must also meet the following criteria:
(A) It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.
(B) It is based in California.
(C) It has developed deed-restricted affordable rental or homeownership housing in California.
(3) Nonprofit organization includes both of the following:
(A) A community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.
(B) A community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.
(c) Rehabilitation means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.
SEC. 4.SEC. 4. Section 3791 of the Revenue and Taxation Code is amended to read:3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.
SEC. 4.SEC. 4. Section 3791 of the Revenue and Taxation Code is amended to read:
### SEC. 4.SEC. 4.
3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.
3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.
3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.
3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article after complying with Article 4 (commencing with Section 3850), article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.
For purposes of this article:
(a)Affordable rent means the same as defined in Section 50053 of the Health and Safety Code.
(b)(1)For property that is vacant or has no existing residential use, approved public purpose means any of the following:
(A)Housing for low- or moderate- income persons.
(B)Supportive housing.
(C)Supportive services.
(D)Open space for public use.
(E)Open space for use for the production of food sold for the benefit of the community in which it is situated.
(F)Any other use that serves low- or moderate-income persons.
(2)For residential property that is not occupied by the owner as their principal place of residence, approved public purpose means any of the following:
(A)Housing for low- or moderate-income persons.
(B)Supportive housing.
(C)Supportive services.
(c)Local agency means both of the following:
(1)The county.
(2)The city where the property is located, if applicable.
(d)Low- or moderate- income persons means persons and families of low or moderate income, as defined in Section 50093 of the Health and Safety Code.
(e)Nonprofit organization means the same as defined in Section 3772.5.
(f)Supportive housing means the same as defined in Section 50675.14 of the Health and Safety Code.
(g)Supportive services means the same as defined in subdivision (h) of Section 65582 of the Government Code.
(h)(1)If the proposed approved public purpose is housing for low- or moderate- income persons, supportive housing, supportive services, or other uses that serve low- or moderate-income persons, qualifying nonprofit organization means a nonprofit organization that meets one of the following:
(A)The nonprofit organization is a community housing development organization, as described in Section 92.300 of Title 24 of the Code of Federal Regulations.
(B)The nonprofit organization is a community land trust, as defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.
(C)The nonprofit organization is included on the list developed by the Department of Housing and Community Development established pursuant to subdivision (a) of Section 54222 of the Government Code and meets all of the following criteria:
(i)It has a letter from the Internal Revenue Service affirming its tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation as that term is defined in Section 509 of the Internal Revenue Code.
(ii)It is based in California
(iii)Its primary activity is the development and preservation of affordable rental or homeownership housing in California.
(iv)It has developed deed-restricted affordable rental or homeownership housing in California.
(2)If the proposed approved public purpose is for open space for public use, qualifying nonprofit organization means a nonprofit organization.
(3)If the proposed approved public purpose is open space for use for the production of food sold for the benefit of the community, qualifying nonprofit organization means a nonprofit organization with the primary purpose of transforming vacant land into productive food-producing land for local residents to procure, and creates local training and equitable employment opportunities in food production.
(a)By July 30 of each year, each tax collector shall prepare a listing of all properties that have been on the tax delinquent role for at least five years, or at least three years after the property has become tax defaulted, and are subject to a nuisance abatement lien, as described in Section 3791.4.
(b)The tax collector shall notify each local agency and qualifying nonprofit organization that the properties on the list are available for purchase for an approved public purpose, pursuant to this article.
(a)Notwithstanding any other provision of this part, a local agency and any qualifying nonprofit organization that receives notice pursuant to Section 3851 shall receive the first opportunity to purchase any property included on the list before the property is offered for sale pursuant to Chapter 7 (commencing with Section 3691) or sold to any entity pursuant to Article 2 (commencing with Section 3791) of this chapter.
(b)(1)A qualifying nonprofit organization that desires to purchase any listed property shall notify in writing the tax collector of its interest to purchase the property and submit a proposal to utilize the property for an approved public purpose within __ days of the tax collector sending notice pursuant to subdivision (b) of Section 3851.
(2)If multiple entities submit a proposal for a property pursuant to paragraph (1), the tax collector shall give first priority to the entity or entities that agree to use the site for housing subject to the following:
(A)The countys housing department or another housing-related entity designated by the county shall approve the feasibility of the plans to rehabilitate or develop the property. First priority shall be given to an entity with a plan deemed feasible pursuant to this subparagraph.
(B)If multiple entities that agree to use the site for housing submit plans that are deemed feasible pursuant to subparagraph (A), then the tax collector shall give priority to the entity that proposes to provide the greatest number of units for low- or moderate-income persons.
(C)In the event that multiple entities propose the same number of units for low- or moderate-income persons pursuant to subparagraph (B), priority shall be given to the entity that proposes the deepest average level of affordability.
(3)If the tax collector does not receive any interest from a local agency or a qualifying nonprofit organization to purchase a property pursuant to subparagraph (1), the tax collector may proceed with selling the property without further regard to this section.
(4)If a property cannot be sold at an auction, the tax collector may reoffer the property to a local agency or a qualifying nonprofit organization at a price below fair market value, subject to approval by the county board of supervisors, and city council if the property is located within a city, provided that the local agency or qualifying nonprofit organization agrees to utilize the property for an approved public purpose.
(c)In the case of a proposal to develop affordable rental housing by a nonprofit organization pursuant to subdivision (b), the nonprofit organization shall propose to hold the property in a manner so that it will be exempt from taxation pursuant to the welfare exemption established in subdivision (a) of Section 214.
(d)If a qualifying nonprofit organization purchases a property pursuant to this section, both of the following shall apply:
(1)If the qualifying nonprofit fails to make reasonable progress towards developing and using the property for the stated approved public purpose within three years from the date the sale is finalized, the sale shall be rescinded by the county board of supervisors pursuant to the procedures described in Section 3731. Any property that is the subject of a sale rescinded pursuant to this paragraph shall be reoffered to local agencies and qualifying nonprofit organizations pursuant to this section.
(2)If the approved public purpose includes housing units, the county shall ensure that a qualified entity, which may be the countys housing department or another housing-related entity designated by the county, conducts ongoing monitoring of the housing affordability and occupancy requirements recorded in the deed restriction.
(e)(1)Except as provided in paragraph (2), a property purchased by an entity pursuant to this section shall be sold at a minimum price that shall consist of all of the following:
(A)The delinquent taxes, interest, and penalties applicable to the property.
(B)The total amount of the liens described in Section 3712.
(C)The costs of the sale.
(D)The fee imposed pursuant to Section 3853.
(2)If the minimum price calculated pursuant to paragraph (1) exceeds the fair market value, as determined by the county assessor, then the price shall be reduced to the fair market value following approval by the county board of supervisors and approval by the city council, if the property is located within a city, to reduce the price.
(f)All of the following information shall be provided to an entity that notifies the treasurer-tax collector of their interest in purchasing the property pursuant to subdivision (b):
(1)Any and all liens for the property, as determined by an independent title report.
(2)An estimate of the fair market value of the property, as determined by the county assessor.
The tax collector may charge a fee to a purchasing entity for costs associated with the sale of property pursuant to this chapter, including the monitoring required under paragraph (2) of subdivision (d) of Section 3852 and the information provided under subdivision (f) of Section 3852. The fee charged pursuant to this section shall not exceed the reasonable costs imposed on the tax collector to implement a sale pursuant to this chapter.
(a)A property sold pursuant to this article with an approved public purpose of providing multifamily housing units for rent to low- or moderate-income persons shall be subject to a recorded affordability restriction requiring the property to be provided at affordable rent with any supported services included in the entitys proposal submitted pursuant to subdivision (b) of Section 3852 for at least 55 years.
(b)A property sold pursuant to this article with an approved public purpose of providing for ownership units to low- or moderate-income persons shall be subject to a recorded affordability restriction ensuring the continued affordability of the units for at least 30 years.
(c)If the property being purchased is occupied by a tenant and the entity proposes to demolish the property or otherwise displace the existing tenant, the entity shall comply with the requirements of subdivision (d) of Section 66300 of the Government Code.
(a)Before making a sale under this article, the tax collector shall transmit a notice to the board of supervisors that states all of the following:
(1)The tax collectors intention to make a sale pursuant to this article.
(2)A description of the property to be sold.
(3)The entity or entities that submitted notice of intent to purchase the property pursuant to subdivision (b) of Section 3852.
(4)The minimum price to purchase the property calculated pursuant to subdivision (e) of Section 3852.
(b)On receipt of the notice described in subdivision (a), the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed time shall not affect the validity of a sale approved by a board of supervisors.
(c)A sale under this article shall take place only if approved by the county board of supervisors.
(d)The terms and conditions of any conveyance to a qualified nonprofit organization pursuant to this section shall be consistent with this article and be specified in the deed or other instrument of conveyance.
The provisions of this chapter shall apply to any sale made under this article to the extent that they do not conflict with the requirements of this article.
SEC. 5. Section 3791.3 of the Revenue and Taxation Code is amended to read:3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.
SEC. 5. Section 3791.3 of the Revenue and Taxation Code is amended to read:
### SEC. 5.
3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.
3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.
3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.
3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, or any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, officers may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.
SEC. 6. Section 3791.4 of the Revenue and Taxation Code is amended to read:3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.
SEC. 6. Section 3791.4 of the Revenue and Taxation Code is amended to read:
### SEC. 6.
3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.
3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.
3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:(A) Sell or rent the property to low- or moderate-income households. (B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.(C) Dedicate the vacant property to public use.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.
3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:
(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise the property and:
(A) Sell or rent the property to low- or moderate-income households.
(B) Otherwise use the property to serve, low-income persons. serve low- or moderate-income households.
(2) In the case of vacant property, the nonprofit organization shall construct residential do one or more of the following:
(A) Construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise low- or moderate-income households.
(B) Otherwise use the property to serve low-income persons, or dedicate low- or moderate-income households.
(C) Dedicate the vacant property to public use.
(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.
(c) Prior to conducting a sale in a property which is owner occupied, alternatives will continue to be evaluated thoroughly to determine if there is a way to bring the homeowner current on their taxes, instead of selling their home in a tax sale.
SEC. 7. Section 3795.5 of the Revenue and Taxation Code is amended to read:3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.
SEC. 7. Section 3795.5 of the Revenue and Taxation Code is amended to read:
### SEC. 7.
3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.
3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.
3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.
3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. low- or moderate-income households. These conditions shall include, but are not limited to, the following:
(a) Requiring compliance with a jurisdictions consolidated plan or a community development plan.
(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.
SEC. 8. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
SEC. 8. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read:
### SEC. 8.
CHAPTER 8.5. Access to Tax-Defaulted Property Information3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
CHAPTER 8.5. Access to Tax-Defaulted Property Information3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
CHAPTER 8.5. Access to Tax-Defaulted Property Information
CHAPTER 8.5. Access to Tax-Defaulted Property Information
3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain the tax-defaulted properties list from the tax collector.(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.
3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:
(1) Information on how to obtain the tax-defaulted properties list from the tax collector.
(2) A brief description of the format or formats the tax defaulted properties list can be provided in, including information on electronic file format.
(3) If the tax-defaulted properties list is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:
(A) A description of every data field included for a property appearing on the tax-defaulted properties list or an example entry of a property as it would appear on the list.
(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list.
(4) If payment is required to obtain the tax-defaulted properties list, then the tax collectors internet website shall include all of the following:
(A) Information on the cost of obtaining the list.
(B) Information on how payment can be made to obtain the list.
(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.
(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties on their internet website.
(c) Tax-defaulted property list means the list of all properties currently tax defaulted in the county based on the tax collectors records.
(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.
3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.
3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:
(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.
(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:
(1) A city, county, or city and county.
(2) A local public agency other than a city, county, or city and county.
(3) A nonprofit organization.
(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.
3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:(A) Community land trusts.(B) Nonprofit housing organizations.(C) Local government representatives.(D) Academic researchers.(E) Organizations with past or current pilot programs.(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.(b) The joint advisory group may meet virtually.(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
3852. (a) The State Controllers office and the Committee on County Tax Collecting Procedures established pursuant to Section 30302 of the Government Code shall convene a joint advisory group on the Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax defaulted sale process, which will do the following:
(1) Consider the current landscape of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales across the state.
(2) Engage stakeholders to promote usage of Chapter 7 (commencing with Section 3691) and Chapter 8 (commencing with Section 3771) tax sales for affordable low- and moderate-income housing production, including, but not limited to:
(A) Community land trusts.
(B) Nonprofit housing organizations.
(C) Local government representatives.
(D) Academic researchers.
(E) Organizations with past or current pilot programs.
(3) On or before January 1, 2024, report to the Legislature pursuant to Section 9795 of the Government Code on recommendations and best practices for facilitating the sale of tax delinquent properties pursuant to this part to nonprofit organizations and local governments.
(b) The joint advisory group may meet virtually.
(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
SEC. 6.SEC. 9. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 6.SEC. 9. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 6.SEC. 9. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
### SEC. 6.SEC. 9.