Tax Liens

A lien is a legal claim to your property as security for tax or fee debt.  Recordation of a lien provides public notice to your creditors that someone has a claim against your property. When the debt is paid, the lien is released.
 
Federal Tax Liens
 
Federal tax liens are recorded at the request of the Internal Revenue Service.  For questions about a federal tax lien, contact the IRS directly: 
Centralized Lien Unit (800) 913-6050
 
General Information (800) 829-1040
Refer to Publication 1450 or visit the IRS website for more information.
 
State Tax Liens
 
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
 
Franchise Tax Board  (916) 845-4350 or (800) 852-5711
Visit the California Tax Service Center for more information.
 
Locate a lien or release
 
The index of documents recorded in Sacramento County is available online to verify a lien or locate a release. Searches are performed using an individual's name and year of recording.
 
Certified copies of federal and California state tax liens and lien releases recorded in Sacramento County are available through our office.  The following information is required when requesting copies:
  • Name of the taxpayer;
     
  • Taxpayer’s Social Security number; and 
  • Recording reference (book and page numbers).  If you are unable to provide the recording reference, please indicate the approximate date of recording.
For details on ordering copies, visit our Recorded Document Copies page.