Real property taxation: tax administration.

The California Senate Committee on Revenue and Taxation, led by Chair McNerney, proposes modifications to property tax administration procedures through legislation that would revise how tax payments without official postmarks are processed and expand options for adjusting minimum prices at tax-defaulted property auctions.

Under the proposed changes, tax payments mailed without an official postmark would be credited on the date received by the county treasurer-tax collector, rather than relying on postmark dates. The bill maintains existing provisions for properly postmarked mail and approved delivery services, while clarifying that electronic payments are considered received when transactions are completed through authorized platforms, provided taxpayers can furnish confirmation numbers or other evidence.

The legislation would also give tax collectors additional flexibility when selling tax-defaulted properties at public auction. While maintaining the requirement to obtain minimum prices approved by county boards of supervisors, the bill permits price reductions when special assessments or direct charges against properties are removed or reduced. This adds to existing allowances for price adjustments following partial redemptions or cancellations of tax defaults.