in CA, will HOA lien priority higher than Tax lien?

1 Reply

Hi, I am trying to attend CA county tax deed sale. Some property I see huge HOA liens before the Tax lien record. I am wondering if the Tax deed sale will wipe out these HOA liens after the sale?

From California Revenue and Taxation Code § 3712, not sure if HOA lien drop in any below category?


California Revenue and Taxation Code § 3712 sets forth the scope and extent of title conveyed by the Tax Deed as a result of a tax sale. Please consult an attorney for further information and legal advice concerning any questions you may have regarding legal title to property purchased at a tax sale. As a courtesy only, the complete text of § 3712 is provided below:

The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale except:

1) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the sale.

2) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter.

3) Liens for special assessments levied upon the property conveyed that were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency that collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.

4) Easements of any kind, including prescriptive, constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.

5) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.

6) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code.

7) Any federal Internal Revenue Service liens that, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.

8) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code.

Hi, as far as I understand the tax lien always takes precedence. For example even when the homeowner is current on his loans but doesn't pay property taxes, the property goes to auction. 

After the sale, the tax lien and/or 1st mortgage liens get paid of, then all other liens in order of their recording date and time. 

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