Franchise Tax Board

Liens

What is a lien?

A lien is a legal claim against real or personal property to secure a debt.

Why did you record a lien against me?

If you have a delinquent tax balance, we may record a lien to secure your tax debt.

How will the lien affect me?

The lien encumbers your California property, preventing you from refinancing, selling, or transferring it through escrow. In addition, credit bureaus monitor public records for recorded liens. If we record a lien against you, the credit bureaus list it on your credit bureau reports (CBR). This may prevent you from conducting various financial transactions that would increase your debts - such as buying property or obtaining additional credit.

When will the lien be removed from my credit bureau report (CBR)?

Our liens can stay on a CBR for seven years after their release. A CBR will show if a lien was paid, but some of the lien's negative impact exists until the CBR lien record is deleted. We have no control over the length of time that credit bureaus keep this public information. To update your CBR records, you must contact the credit bureaus.

If we record a lien against you in error, we release the lien and notify the three main credit bureaus about the error. This prompts the credit bureaus to remove the erroneous lien from your credit bureau reports.

How is a lien released?

If you pay or resolve a tax lien balance, we submit a lien release to the county recorder or Secretary of State where the lien was recorded or filed1. If we record a lien against you in error, we will release the lien and notify the three major credit bureaus about the error. The credit bureaus are then prompted to remove the lien from your credit bureau reports.

If you think we issued a lien in error, contact us. We will review your account.

Phone:

  • Inside the U.S. (800) 689-4776
  • Outside the U.S. (916) 845-4470

Fax (916) 845-4389

Note: A Franchise Tax Board lien expires ten years from the date the notice was recorded, unless we extend the lien. If a lien expires, we do not send a lien release since it no longer legally exists.

How can I pay a tax lien balance?

Individuals

  • If you are in a real estate transaction, have the escrow, title, or mortgage company fax a demand request to (916) 845-4389, Attn: Franchise Tax Board Lien Group.
  • To pay a lien yourself, visit payment options.

Business Entities
To pay a business entity's lien, call us:

  • Corporations (888) 635-0494
  • Partnerships (916) 845-7165
  • Limited Liability Companies (916) 845-7166

How do I get a copy of a tax lien or a released tax lien?

You can get a copy from the county recorder's office in which it was recorded. To request a copy, just select the appropriate county listed below, then locate the county recorder contact section.

I filed bankruptcy. How does that affect my lien?

If you have an ongoing bankruptcy case, and we record a tax lien against you, contact us. We will review your account.

  • Inside the U.S. (800) 689-4776
  • Outside the U.S. (916) 845-4470

Where can I get more information about liens?

  • California Law maintained by the California Legislative Counsel
  • R&TC Section 19221.
  • Government Code Section 7172 (b)

1. We record liens with county recorder offices, but we file liens with the Secretary of State.