Property taxes in California become a lien on the property

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Property taxes become a lien on the property on January 1 of each year. That January 1 lien date fixes when the taxes attach against the property and establishes their priority for title and escrow purposes. The exact moment is specified as noon to provide a precise, unambiguous time the lien takes effect, which is important for prorations and determining what the buyer or seller owes at closing. The other dates aren’t the lien date; they relate to due dates or delinquency, but the lien itself attaches on January 1 at noon.