Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2187

2187. Realty tax lien. Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.

History.—Stats. 2002, Ch. 206 (SB 1494), in effect January 1, 2003, added ", penalty, or interest, including redemption penalty or interest," after "Every tax" in the first sentence.

Improvements on exempt land.—Since improvements on exempt land are "real property," the taxes on the improvements are a lien thereon. People v. Smith, 123 Cal. 70.

Transfer to unsecured roll.—Delinquent taxes on real property foreclosed under a deed of trust by the Small Business Administration should not be transferred to the unsecured roll because the federal statute expressly makes S.B.A. property subordinate to local tax liens. Garcia v. Santa Clara County, 87 Cal.App.3d 319.