The Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell is the public notice in which the San Joaquin County Treasurer-Tax Collector certifies which real property will be declared tax-defaulted or become subject to the power to sell on July 1, 2026. It is one of the San Joaquin County property tax notices the office publishes, and it lists each parcel with the amount to redeem as of June 2026. On FillingPDF you can fill out the form online and download or print the completed PDF; the notice itself is issued and published by the Treasurer-Tax Collector, and the original PDF is available at the county's website.
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What is Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell – San Joaquin County, CA?
The Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell is the notice in which the San Joaquin County Treasurer-Tax Collector, Phonxay Keokham, certifies, under penalty of perjury, which properties face tax default and which become subject to the power to sell on July 1, 2026.\n\nIt has two parts. The first, the Notice of Property Tax Delinquency and Impending Default, states that at 12:01 a.m. on July 1, 2026, by operation of law, any real property with delinquent taxes, assessments or other charges levied for fiscal year 2025-2026, or with delinquent supplemental taxes levied before that year, is declared tax-defaulted. This does not apply to property previously tax-defaulted and not redeemed. A tax-defaulted property becomes subject to the Treasurer-Tax Collector's power to sell after five years of taxes remaining in default, unless it is fully redeemed or an installment plan is initiated and maintained.\n\nThe second part, the Notice of Impending Power to Sell Tax-Defaulted Property, cites Revenue & Taxation Code Sections 3691 and 3692.4 and lists the parcels that meet one of three conditions. A table follows with each parcel's Assessor's Parcel Number (APN), property address, assessee name and amount to redeem, grouped by the July 1 date on which the taxes defaulted, starting with July 1, 2018 (fiscal year 2017-2018). The notice was executed at Stockton on 5/18/26 and published in the Record on 5/24/26, 5/31/26, & 6/7/26.
Who needs to file Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell – San Joaquin County, CA?
Owners and assessees of the parcels listed in the notice are the people it concerns. A parcel appears when it meets one or more of these conditions for the power to sell:\n\n- Property taxes and assessments have been in default for five or more years.\n- The Treasurer-Tax Collector has received a request to bring the property to the next scheduled tax sale from a person or entity holding a recorded nuisance abatement lien, and taxes and assessments have been in default for three or more years.\n- A city, county, city and county, or nonprofit organization has identified the property and requested to buy it to serve the public benefit by providing housing or services directly related to low-income persons, and taxes and assessments have been in default for three or more years.\n\nThe first part of the notice reaches any real property with delinquent fiscal year 2025-2026 taxes, assessments or other charges, or delinquent supplemental taxes levied earlier. It excludes property that was previously tax-defaulted and not redeemed. The notice sets no form for owners to complete: it directs anyone seeking redemption or installment plan information to the Treasurer-Tax Collector's office.
When to file Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell – San Joaquin County, CA
The key date is 12:01 a.m. on July 1, 2026, when, by operation of law, delinquent property is declared tax-defaulted and listed parcels become subject to the Treasurer-Tax Collector's power to sell. The power to sell arises unless the property is redeemed, or made subject to an installment plan of redemption initiated as provided by law, before close of business on the last business day in June. The right to an installment plan ends on that day; afterward the entire balance must be paid in full to prevent a tax sale.\n\nThe right of redemption survives the property becoming subject to the power to sell. It ends at close of business on the last business day before the date of the sale. The amount to redeem shown in the notice is stated as of June 2026. The notice also says a detailed list of properties still tax-defaulted on July 1, 2026 will be published on or before September 8, 2029, as printed; the county's announcements page lists a Notice of Property Tax Default (Delinquent) List dated August 30, 2026.
How to fill out Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell – San Joaquin County, CA
Open the notice PDF
Start with the first page, which holds the Notice of Property Tax Delinquency and Impending Default and the Notice of Impending Power to Sell Tax-Defaulted Property.
Read the delinquency certification
Note that the Treasurer-Tax Collector certifies the declaration of tax default at 12:01 a.m. on July 1, 2026 for fiscal year 2025-2026 delinquent taxes, assessments or other charges, and delinquent earlier supplemental taxes.
Check the three power-to-sell conditions
Compare your parcel with the conditions under Revenue & Taxation Code Sections 3691 and 3692.4: five or more years in default, a nuisance abatement lien request, or a public-benefit purchase request, the last two after three or more years.
Review the redemption and plan deadlines
The right to an installment plan ends on the last business day in June. Redemption remains possible until close of business on the last business day before the sale.
Use the parcel numbering explanation
The Assessor's Parcel Number (APN) refers to the map book, map page, block if applicable, and individual parcel. The Assessor's office has the maps and further explanation.
Find your parcel in the table
The table is grouped by the July 1 default date, starting with July 1, 2018 for fiscal year 2017-2018. Match the item number, APN, property address and assessee name.
Read the amount to redeem
The amount, including penalties and fees as of June 2026, appears opposite the parcel number next to the assessee name.
Contact the Treasurer-Tax Collector
For redemption or installment plan information, contact the office at 44 N. San Joaquin Street, Suite 150, Stockton, California, 95202 or call (209) 468-2133.
Download or print the PDF
Use FillingPDF to download or print the PDF for your records; the notice is certified and published by the Treasurer-Tax Collector.
How to submit Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell – San Joaquin County, CA
The notice is not filed by owners. Information on redemption or an installment plan is furnished on request through two channels: in person or by mail at the office, or by phone.\n\n- Office: San Joaquin County Treasurer-Tax Collector, 44 N. San Joaquin Street, Suite 150, Stockton, California, 95202.\n- Phone: (209) 468-2133.\n\nThe notice says all information concerning redemption or the initiation of an installment plan is furnished upon request by the Treasurer-Tax Collector. It lists the amount to redeem, including all penalties and fees, as of June 2026, opposite the parcel number and next to the assessee name. It names no portal or payment method; ask the office how to pay and for the current amount. The notice and other announcements are published on the Treasurer-Tax Collector's announcements page at https://www.sjgov.org/department/ttc/tax/general-tax/announcements. FillingPDF lets you fill out and download the PDF; any contact with the Treasurer-Tax Collector follows the channels above.
Common mistakes to avoid
- Treating a delinquency as an immediate sale: the notice says property becomes subject to the power to sell after five years of taxes remaining in default, or under the three-year conditions listed.
- Waiting until July to start an installment plan; the right to one ends on the last business day in June.
- Assuming redemption is no longer possible after July 1, 2026; the right of redemption survives until close of business on the last business day before the sale.
- Relying on the amount to redeem printed in the notice after June 2026; it is stated as of June 2026, so ask the office for current redemption information.
- Reading the Assessor's Parcel Number as a street address; it refers to the Assessor's map book, map page, block and parcel.
- Looking for a parcel under the wrong default year; the table is grouped by the July 1 date the taxes defaulted.
- Skipping the office when unsure what is owed; redemption and installment plan information is furnished upon request at 44 N. San Joaquin Street, Suite 150, Stockton, or at (209) 468-2133.
Frequently asked questions
What is the Notice of Property Tax Delinquency, Impending Default, and Impending Power to Sell?
It is the San Joaquin County Treasurer-Tax Collector's certified public notice of which property is declared tax-defaulted and which becomes subject to the power to sell on July 1, 2026. It lists parcels with the amount to redeem as of June 2026.
When does property become tax-defaulted in San Joaquin County?
At 12:01 a.m. on July 1, 2026, by operation of law, under this notice. Real property with delinquent fiscal year 2025-2026 taxes, assessments or other charges, or delinquent earlier supplemental taxes, is declared tax-defaulted, unless it was previously tax-defaulted and not redeemed.
When can the county sell tax-defaulted property?
The power to sell arises after five years of taxes and assessments in default. It can arise after three years if there is a nuisance abatement lien request or a request to buy the property for low-income housing or services by a city, county or nonprofit.
Can I still pay a San Joaquin County property tax installment plan after June?
No. The notice says the right to an installment plan terminates on the last business day in June, after which the entire balance must be paid in full to prevent a tax sale. A plan must be initiated before close of business that day.
Can I redeem my property after July 1, 2026?
Yes. The right of redemption survives the property becoming subject to the power to sell. It ends at close of business on the last business day before the date of the sale by the Treasurer-Tax Collector, who gives redemption information on request.
Where do I get redemption information for San Joaquin County property tax?
Contact the Treasurer-Tax Collector at 44 N. San Joaquin Street, Suite 150, Stockton, California, 95202, or call (209) 468-2133. The notice says redemption and installment plan information is furnished upon request.
How do I read the parcel table in the notice?
Find your item by Assessor's Parcel Number, property address or assessee name. The amount to redeem, including penalties and fees as of June 2026, sits next to the assessee name; the table is grouped by the July 1 date taxes defaulted.
Does FillingPDF file or process this notice?
No. FillingPDF lets you fill out the PDF online and download or print it, but it does not issue, file or process the notice and is not connected to the county. Redemption and installment plan matters go through the Treasurer-Tax Collector.
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