Liens - Notice of State Tax Lien

How to resolve

About liens


Pay your balance and get your lien released

To get a lien released, pay the total tax liability (including any penalties and accrued interest) for the tax years represented on the lien. We will then issue a Release of Lien.

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In a real estate transaction? Your escrow, title, or mortgage company will need to complete and send an eDemand request to us.

Remove a lien from your credit bureau report

You must contact the credit bureau agencies directly to modify or to remove a lien from your credit bureau report.

We do not report lien information directly to the credit bureau agencies. The Notice of State Tax Lien and Release of Lien become public information after being recorded at a county recorder’s office or filed with the California Secretary of State. The credit bureau agencies get the information from either the county recorder or California Secretary of State and report it on your credit bureau report. We do not govern the credit bureau agency’s policy regarding the length of time or the accuracy of the information they keep on your credit bureau report.

Lien filed in error

If we file or record a lien in error, we will:

  • Release a lien as filed in error to the applicable county recorder’s office or California Secretary of State.
  • Notify the credit bureau agencies requesting them to remove the lien from your credit bureau report.

Get a copy of a lien or release of lien

Contact the county where the lien or release of lien was recorded.

Bankruptcy

If you filed bankruptcy, contact us immediately by phone 916.845.4750 or fax 916.845.9799.

How a lien can affect you

A lien is a legal claim to secure a debt. It may delay or prevent you from certain transactions such as buying or selling property.

  • Becomes public record - If you are an individual, we record a Notice of State Tax Lien with the county recorder’s office. If you are a business entity, we file a Notice of State Tax Lien with the California Secretary of State (Government Code Sections 7171 and 7220).
  • Effective for 10 years or more - Once a lien is recorded, the lien continues in effect for 10 years unless extended for an additional 10 years (California Government Code Section 7172(b)).
  • Attaches to property - A lien attaches to any California real or personal property you own or have rights to.
  • Impacts your credit - A lien negatively impacts your credit. It may prohibit your ability to purchase, sell, refinance, or transfer real property, along with securing loans for other assets or debts.
  • May affect employment - It may affect your ability to gain and retain employment.

How to prevent a lien

To prevent us from recording or filing a lien against you, do one of the following:

  • Pay your tax liability in full when it becomes due or enter into a qualifying installment agreement. Individuals | Business Entities
  • File required tax returns or provide proof that you have no filing requirement.

Law references

  • California Law - Maintained by the California Legislative Counsel
  • Revenue and Taxation Code Section 19221