- Letter from seller(s) detailing request and/or hardship. Include FTB ID/SSN, property address, forwarding address (if applicable), phone number(s), and current occupation
- Estimated Closing or Settlement Statement, formerly known as HUD-1. Include estimated closing date
- Current preliminary title report that includes the legal description of the property
- Current appraisal report (CMA/BPO accepted on vacant land transactions only)
- Copies of all other liens and encumbrances
- Documentation to substantiate all lien payoffs through this escrow. Current short sale approval letter from lender(s) required for all short sale transactions.
- Copy of the new deed of trust (for subordination requests only)
We may need additional documentation and contact with the seller to complete the request.
Reviewing your request
During the review process we will:
- Review the reason for the request
- Verify the property is being sold at or near fair market value
- Determine the industry standard fees and commissions are charged
- Confirm only senior lien holders and/or judgment creditors are paid
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 liens
Generally, 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:
- IRS
- California Department of Tax and Fee Administration
- Employee Development Department
- Board of Equalization
- California Secretary of State
Expired lien
A 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 lien
Visit Disagree or resolve an issue if you disagree with a lien filed against you.
Not my lien/name mix-up
Your 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 funds
If 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) 845-3277 Mail Collection Advisory Team MS A240
Franchise Tax Board
PO Box 2952
Sacramento CA 95812-2952
Contact us
- (800) 689-4776
- (916) 845-7044 (outside the U.S.)
- Corporations: (888) 635-0494
(916) 845-7033 (outside the U.S.) - Partnerships: (888) 635-0494
(916) 845-7165 (outside the U.S.) - Limited Liability Companies: (888) 635-0494
(916) 845-7166 (outside the U.S.)
- (916) 845-4350
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