[
    {
        "role": "user",
        "content": "we%20have%20a%20property%20in%20san%20diego%20county%20with%20taxes%20unpaid%20for%205%20years.%20they%20willl%20be%205%20years%20delinquent%20on%2004%2F10%2F26.%20what%20is%20the%20progression%20after%20this%3F%20what%20legal%20notices%20will%20be%20mailed%20and%20when%3F%20I%20think%20auction%20is%20around%20march%20of%20next%20year%3F"
    },
    {
        "role": "assistant",
        "content": "Here\u2019s a detailed outline of what happens in San Diego County when property taxes are unpaid for **five years**, what notices are required, and when they\u2019re mailed \u2014 with specific reference to the statutory timelines and recent practice. I\u2019ll assume your property reaches its 5-year delinquency date on **April 10, 2026** (or is marked 5 years delinquent then).\n\n---\n\n## California & San Diego County Legal Basis\n\n- Under California Revenue and Taxation Code (RTC) \u00a7 3691(a), when secured property is in **tax default for five or more years**, the county tax collector has the **power to sell** unless it\u2019s been redeemed. San Diego County has adopted a **5-year default schedule** for most property. ([leginfo.legislature.ca.gov](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=3691.&utm_source=openai))  \n- For **nonresidential commercial property**, or if there is a nuisance abatement lien, the timeline can be shorter (three years) for certain properties to become subject to sale. ([sdttc.com](https://www.sdttc.com/content/dam/ttc/docs/taxcollection/Notice_Impending_Power_to_Sell_Tax_Defaulted_Property_May_20_27_and_June_3_2022.pdf?utm_source=openai))  \n\n---\n\n## Key Steps & Notices\n\nBelow is what typically happens in the progression from full delinquency through the statutory notice periods to the auction (sale). The timing of legal notices matters a lot.\n\n| Stage | Time after default / date | What happens | What notice(s) are mailed / published |\n|---|---|---|---|\n| **Taxes become delinquent** | April 11 (after April 10 deadline) \u2013 **Year 0** | Second installment unpaid; penalty of 10% + $10 cost added. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-deadline-april-10-2026-avoid-penalty-cash-sale?utm_source=openai)) |\n| **Tax-default** (secured roll) | July 1 of the fiscal year in which taxes were unpaid \u2013 **Year 0** | Property becomes \"tax-defaulted.\" Additional penalties & fees begin accruing. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-deadline-april-10-2026-avoid-penalty-cash-sale?utm_source=openai)) |\n| **Ongoing interest and penalties** | Years 1-5 after default | Monthly interest (1.5% per month = ~18% annually) plus penalties. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-deadline-april-10-2026-avoid-penalty-cash-sale?utm_source=openai)) |\n| **Notice of Property Tax Delinquency & Impending Default** | Around early summer following July 1 default declaration (see sample: published June) | San Diego County mails (and publishes) a **Notice of Delinquency / Impending Default**. It informs owners their property is in default, tells of penalties, latest totals, redemption or installment plan options. ([sdttc.com](https://www.sdttc.com/content/dam/ttc/docs/taxcollection/Notice-of-Property-Tax%20Delinquency-and-Impending-Default-June-6-13-and-20-2025.pdf?utm_source=openai)) |\n| **Annual delinquent tax bills** | Often mailed in May each year | Notice to those whose taxes are unpaid showing delinquency amounts. ([sdttc.com](https://www.sdttc.com/content/ttc/en/tax-collection.html?utm_source=openai)) |\n| **Notice of Impending Power to Sell** | When a property has been tax-defaulted **five years** (on July 1 after five years, or when county determines year 5 is reached before that date) | A public notice is published listing parcels that will become subject to the tax collector\u2019s power to sell at the next tax sale. This is done under RTC \u00a7\u00a7 3361-3362. ([sdttc.com](https://www.sdttc.com/content/dam/ttc/docs/taxcollection/Notice_Impending_Power_to_Sell_Tax_Defaulted_Property_May_20_27_and_June_3_2022.pdf?utm_source=openai)) |\n| **Redemption or Installment Plan Deadline** | Typically the **last business day of June**, before July 1 when power to sell becomes effective | Property owner must redeem (pay in full the back taxes + penalties + fees) or initiate an installment plan if eligible. ([sdttc.com](https://www.sdttc.com/content/dam/ttc/docs/taxcollection/Notice-of-Property-Tax%20Delinquency-and-Impending-Default-June-6-13-and-20-2025.pdf?utm_source=openai)) |\n| **After Power to Sell Period Starts** | Once July 1 hits after 5 years default | The property **becomes subject to sale** under RTC \u00a7 3691. If not redeemed or plan maintained, the county may schedule a public auction. ([leginfo.legislature.ca.gov](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=3691.&utm_source=openai)) |\n| **Tax Sale (Public Auction)** | For San Diego, usually **once per year**, often in **March** when many 5-year delinquent properties are sold. Most recent one: March 13-18, 2026. ([sdttc.com](https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales.html?utm_source=openai)) |\n| **Final Redemption Deadline** | Right **before** Auction begins \u2014 in 2026 that was **March 12, 2026, at 5 p.m.** | Owner must pay everything owed by this time \u2014 back taxes, fees, penalties. After this, redemption rights expire and sale proceeds. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-auction-march-2026-686-properties-buyer-guide-seller-alternatives?utm_source=openai)) |\n\n---\n\n## Specific Timelines for Your Case (5 Years Delinquent as of April 10, 2026)\n\nIf your property is delinquent for five years on April 10, 2026:\n\n- It officially becomes **tax-defaulted** for five years on **July 1, 2026** (the start of the new fiscal year). That is the legal cut-off for being a 5-year default under county practice.  \n- By **June 30, 2026**, it must still be redeemed or an installment plan started (if eligible) to avoid being listed in the \"Impending Power to Sell\" notice, and avoid sale.  \n- The **Notice of Impending Power to Sell** will be published (and mailed), likely in summer 2026 (June). This list will include all parcels in 5-year default that are scheduled under the county\u2019s next auction.  \n- The final redemption deadline will typically be **late summer/ early autumn (or more precisely, the last business day of June)** before the sale becomes effective on July 1. After July 1, the power to sell is in effect.  \n- The actual **public auction** for properties that meet five-year delinquency condition will be in **March following** that cycle \u2014 for example **March 2027** for your property (if not redeemed). This matches San Diego County\u2019s practice of conducting its 5-year delinquency tax sales in March. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-auction-march-2026-686-properties-buyer-guide-seller-alternatives?utm_source=openai))\n\n---\n\n## Notices & Mails You Can Expect\n\nYou should receive:\n\n1. **Delinquent Tax Bill(s)** each year when payments are late (after April 10 / June 30) showing penalties and interest.  \n2. A **Notice of Impending Default / Delinquency** in early summer, informing of tax default and what you must do to redeem or apply installment.  \n3. A **Notice of Impending Power to Sell** no later than **45-120 days** before the property becomes subject to sale (**i.e. by law, between late March & early June** before the July 1 power to sell date). This is published publicly and sent via mail (often first-class or certified if required) to known property owners. ([leginfo.legislature.ca.gov](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=3691.&utm_source=openai))  \n4. Additional **auction notices** once sale is scheduled (posting, registration deadlines, etc.). Also **terms & conditions** on the tax collector site. ([sdttc.com](https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales.html?utm_source=openai))\n\n---\n\n## What the Auction Looks Like\n\n- San Diego\u2019s most recent sale was **March 13-18, 2026**, for properties tax-defaulted five or more years. ([sdttc.com](https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales.html?utm_source=openai))  \n- Bidders needed to register **by early March** and put up a **refundable deposit** + processing fee to be eligible. ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/686-san-diego-properties-tax-auction-march-2026-cash-buyers?utm_source=openai))  \n- The final opportunity for owners to redeem was **5:00 p.m. on the last business day before the auction starts** (March 12, in 2026). ([sd-cash-buyer.com](https://www.sd-cash-buyer.com/blog/san-diego-property-tax-auction-march-2026-686-properties-buyer-guide-seller-alternatives?utm_source=openai))  \n\n---\n\n## Summary: What to Do & What to Watch\n\n- If five years of unpaid taxes by April 10, 2026, you\u2019re in **year-5 of default**.  \n- By **June 2026**: ensure payment of all back taxes, penalties & fees, or begin an installment plan (if eligible), before the power to sell activates on **July 1, 2026**.  \n- If not redeemed, public notices listing your property as subject to power to sell will go out \u2014 both in public notices and via mail.  \n- Final chance to redeem: **the last business day of June 2026**. Once that passes, the property becomes subject to sale.  \n- Sale probably in **March 2027** (following cycle), when registered bidders can bid. You\u2019ll lose title after the auction closes (if sold).  \n\n---\n\nIf you want, I can pull up exactly when notices for one of your parcels were mailed, or help estimate what your redemption amount might be (taxes + penalties + interest). Would you like me to do that?"
    }
]