Tax-Defaulted Properties In Riverside County Could Become Affordable Housing: UCR

RIVERSIDE COUNTY, CA — A new study out from UC Riverside’s Center for Community Solutions proposes that tax-defaulted properties in the Inland Empire could be used to help address the state's affordable housing crisis.

The study, titled "Exploring Land Banking as a Tool for Affordable Housing in the Inland Empire: A Proof-of-Concept Study," maps out tax-defaulted parcels across Riverside and San Bernardino counties. The report then examines the land banking of these distressed properties for future affordable housing development.

The study offers interactive maps that allow users to zoom in on parcels to identify tax-delinquent properties. The maps also feature "context layers" that highlight environmental constraints, such as wildfire risk, as well as access to transit, jobs, and other important amenities.

“We see this report and its mapping tools as a resource for policymakers to assess whether land banking might be viable in their jurisdictions,” said Kristen Kopko, the report’s lead author and research manager at CCS, part of UCR’s School of Public Policy.

In California, tax-defaulted residential properties can be auctioned off after five years of delinquency; the window is three years for commercial parcels. Because counties seek only to recover unpaid taxes, the properties often sell at relatively low prices — making them attractive to local governments or nonprofits looking to secure land for future housing.

The UCR report identifies notable concentrations of tax-delinquent properties in communities such as Lake Elsinore and Lake Arrowhead, where 18% and 15% of parcels, respectively, were delinquent in 2025. However, both areas face major development hurdles, including high fire risk, limited transit, and few nearby employment centers.

Land banking in these areas would likely require complementary investments in transportation infrastructure and fire mitigation, the report notes.

Other Inland Empire communities with elevated rates of tax delinquency between 2017 and 2023 include Cabazon, Menifee, Wildomar, and Desert Hot Springs in Riverside County, and Crestline, Big Bear, and Twentynine Palms in San Bernardino County.