California 2025-2026 Regular Session

California Assembly Bill AB2705

Introduced
2/20/26  
Refer
3/16/26  

Caption

Property taxation: tax-defaulted property sales: excess proceeds claims.

Impact

By simplifying the claims process and allowing parties of interest to delegate their claims to third parties more easily, AB 2705 could increase the number of successful claims made for excess proceeds. However, the bill also introduces provisions that limit fees and ensure that any agreements must be clearly documented, thereby safeguarding against potential exploitation. Notably, agreements must explicitly inform parties of their rights, including the right to file at no cost, and any fees charged cannot exceed 10% of the proceeds awarded. This approach attempts to strike a balance between providing assistance to those seeking claims while preventing misrepresentation or undue charges.

Summary

Assembly Bill 2705, introduced by Assembly Member Dixon, aims to amend existing laws relating to property taxation and excess proceeds claims from tax-defaulted property sales. The bill eliminates the requirement for a third party acting on behalf of a property interest holder to submit proof of specific disclosures that inform the party about their right to file a claim for excess proceeds directly with the county at no cost. Instead, it allows any party of interest to freely enter into agreements with third parties regarding such claims under certain conditions that maintain transparency and protect the rights of the parties involved.

Sentiment

Discussions around AB 2705 have generally conveyed a positive sentiment, particularly among proponents who see it as a necessary reform to make the claims process more accessible. However, concerns have also been raised regarding the potential for misuse of the new provisions by opportunistic entities that may not disclose essential information to parties of interest. This duality in sentiment reflects ongoing conversations about regulatory oversight, consumer protection, and the role of third-party facilitators in tax-related matters.

Contention

Key points of contention in the discussions focused on ensuring that the rights of property interest holders are effectively preserved while streamlining the claims process. Critics argue that while the bill aims to simplify and encourage claims for excess proceeds, it may inadvertently open the door for third parties to exploit the system. Transparency in agreements and adherence to proper disclosure practices are seen as essential to maintain the integrity of the new system. Overall, the impact of AB 2705 on existing property tax laws is anticipated to be significant, possibly reshaping how excess proceeds are claimed and regulated in the future.

Companion Bills

No companion bills found.

Previously Filed As

CA AB418

Property taxation: tax-defaulted property.

CA AB2089

Property taxation: welfare exemption: filing of claims.

CA HB1120

Mobile Home Property Taxation

CA HB1233

Property Tax Proceedings for Nonresidential Property

CA SB288

Property taxation: change in ownership: family homes and farms.

CA SB1402

Property taxation: imposition and assessment: appeals.

CA ACA5

Property taxation: veterans’ exemption.

CA SCA4

Property taxation: veterans’ exemption.

CA SB710

Property taxation: active solar energy systems.

CA AB1112

An act to amend Section 98 of the Revenue and Taxation Code, relating to property taxation.

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