§ 14922 Assessment Lien Priority Rules

Health and Safety Code·California

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Key Takeaways

•If your property has multiple special taxes or fees, the oldest one gets paid first.
•New taxes or fees on your property come after the older ones.
•If a tax or fee is redone or updated, it keeps the same priority as the original one.
•A new extra tax or fee is treated as a brand-new one, not a update.

Example

Your house has two special taxes: one for road repairs from 2020 and one for new sidewalks from 2023.

If you sell your house, the money from the sale will pay off the 2020 road repair tax first. The 2023 sidewalk tax gets paid after.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 14922 Assessment Lien Priority Rules

The lien, whether bonds issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but it shall have priority over all fixed special assessment liens which may thereafter be created against the property. The lien of a reassessment and of a refunding assessment shall be the same as the original assessment to which it relates. A supplemental assessment is a new assessment. (Added by Stats. 1963, Ch. 1465.)

Last verified: January 23, 2026

Key Terms

assessment property lien claim priority

References

Official text at leginfo.legislature.ca.gov
California Legislature. Health and Safety Code. Section 14922.

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Example

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Key Takeaways

Example

Key Terms

Related Statutes

References