(1) Existing property tax law specifies the date on which a remittance to a taxing agency is deemed to be received depending on the method of delivery, as provided, including for items mailed with an official postmark.
This bill would provide that if the remittance deposited in the United States mail does not contain an official postmark, the remittance shall be credited against any amount due as of the date the remittance is received.
(2) Existing property tax law authorizes a tax collector to sell property that has become tax defaulted, as provided, and has not been redeemed. Existing law requires the tax collector to sell the property at a public auction to the highest bidder and prohibits the tax collector from accepting an offer less than the minimum price approved, as provided, except that the tax collector may reduce the minimum price if there has been a partial redemption or partial cancellation, as specified.
This bill would also authorize a tax collector to reduce the minimum price where the minimum necessary to redeem is decreased due to the removal or reduction of defaulted taxes resulting from the removal or reduction of a special assessment or a direct charge against the property.

Statutes affected:
SB 863: 2512 RTC, 3706 RTC
03/19/25 - Introduced: 2512 RTC, 3706 RTC