Proof a lien was releasedContact the county where the lien was recorded, removed, or released to get a copy of the recorded release. When you search for the release of the lien, use the date the lien was resolved and not the date the lien was originally recorded. Show
Visit County contacts for a list of county websites. Why didn’t a lien releaseHere are a few reasons why your lien didn’t release. BankruptcyA lien may remain on your real property even if you filed for bankruptcy. Visit Liens and bankruptcy for more information. Balance was not paidA lien may remain if you didn’t pay the entire balance of all the liened tax years. Contact us to resolve your balance. The lien is expiredWe will not issue a lien release if the lien is already expired. The lien release hasn’t recordedWe may have issued a lien release that hasn’t been recorded with the county recorder. Allow at least 3 months for the county recorder to record the release. Call us at (916) 845-4350 if it’s been more than 3 months. A lien was filed in errorSometimes there is a mistake and a lien is filed against you in error. For example, the balance was resolved before the lien recording date because either:
If these were resolved after the lien recording date, the lien is not considered to be “filed in error.” Contact us if you think a lien was filed in error. If we determine there is an error, we will:
Update your credit reportCredit bureau agencies may include liens on your credit report. We will notify the major credit bureau agencies if our lien was filed in error, upon your request. Contact the credit bureau agencies directly to make corrections to your credit report.
Visit the Federal Trade Commission website for more information on your rights under the Fair Credit Reporting Act. Insufficient funds in escrow/short saleIf there’s not enough to pay off all your liens while in escrow, you may qualify for either:
We do not issue zero demands. Partial release of lienA partial release of lien only releases a
specific piece of property from a recorded state tax lien. To receive a partial release of lien, you must provide documentation to prove there’s not enough money to pay off all of our state tax lien(s).
Our Notice of State Tax Lien remains in effect and will attach to any other real property you currently own or may acquire in the future. Subordination of a lienSubordination of a lien only lowers the priority of our lien in favor of another lien(s) against the property. Typical situations include:
Our Notice of State Tax Lien remains in effect and will still attach to the specified property and any other real property you currently own or may acquire in the future. Subordination of a lien is not the same as a release of lien. We do not provide subordination of a lien when buying property. Submit a requestBefore you submit a request, call the Lien Program at (916) 845-4350 to review your options. To submit a request, you must:
We may need additional documentation and contact with the seller to complete the request. Reviewing your requestDuring the review process we will:
We may need additional documentation and contact with the seller to complete the request. Submit your request at least 21 business days before the escrow closing date to allow enough time for review. Failure to provide a complete package will result in a delay. Competing liensGenerally, the priority of liens is determined by the order of the recording date. Under California law, priority between state and federal tax liens is determined when each liability was first created (the statutory lien date). You may need to contact each state or federal agency. Each agency provides their own documentation to resolve liens. Common state and federal agencies include:
Expired lienA lien expires 10 years from the date of recording or filing, unless we extend it. If we extend the lien, we will send a new Notice of State Tax Lien and record or file it with the county recorder or California Secretary of State. We will not release expired liens. Disagree with a lienVisit Disagree or resolve an issue if you disagree with a lien filed against you. Not my lien/name mix-upYour title or credit report may contain incorrect tax lien information. This happens because of a common name mix-up. You can correct this mistake by getting a copy of the tax lien from the county recorder’s office where it was recorded. Provide the recorded copy to your title company or lender. If this doesn’t resolve your issue, call us at (916) 845-4350 for help Foreclosures and surplus fundsIf the property is sold in a foreclosure sale and there are surplus funds to pay other lien holders, the trustee must send us a surplus funds request. Fax(916) 845-3277MailCollection Advisory Team MS A240Franchise Tax Board PO Box 2952 Sacramento CA 95812-2952 Contact usPhoneIndividuals
Franchise Tax Board PO Box 2952 Sacramento CA 95812-2952Overnight service (not priority mail)Lien Program MS A456 Franchise Tax Board Sacramento CA 95827 How do I speak to the Franchise Tax Board?Taxpayers with general questions can call (800) 852-5711 or visit our website at ftb.ca.gov .
How long can the state of California collect back taxes?We have 20 years to collect on a liability (R&TC 19255 ).
How do I look up a California state tax lien?California state tax liens are recorded at the request of various governmental agencies. For questions about a state tax lien, contact the appropriate agency directly: Board of Equalization (916) 445-1122 Employment Development Department (916) 464-2669.
Why did I get a letter from the FTB?If FTB or IRS needs to reach a taxpayer to verify a return or discuss a bill, both agencies begin by sending a letter via postal mail. If the taxpayer does not respond, the FTB or IRS may reach out by phone, with courteous agents clearly identifying themselves.
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