When you owe tax debt, we automatically have a statutory lien that attaches to all California real or personal property you own or have rights to. You can put a lien on that property so that if they ever sell or refinance the property you might get paid.To do this, you first need an Abstract of Judgment. Terms and Conditions for the upcoming tax sale will be published in the future. The next tax sale will be scheduled in 2025. Obtain and fill out Abstract of Judgment. (EJ-001) and Notice of Lien (EJ-185) and file with the court where the debtor's lawsuit is pending. Claims must be filed on or before the expiration of one year, following the date of the recording of the Tax Deed to purchaser. Once your property tax bill has been assessed, payment of the lien may only be made with your property tax bill. If you need assistance in completing this form, call (909) 387-8307.