§ 688.030.Claim of Exemption Or Third Party Claim When Property Levied On Pursuant to Warrant Or Notice Issued By State
Title 9. Enforcement of Judgments · Division 1 · Chapter 8. Enforcement of State Tax Liability · Article 1. Enforcement Pursuant to Warrant or Notice of Levy · Enacted 2008 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 688.030 gives a debtor levied on under a state warrant or notice of levy the same exemptions a judgment debtor would have, and gives third parties the same ownership or lien claims, generally processed through the judgment-enforcement claim procedures but routed to the issuing state agency itself when the levy came by notice of levy.
(a)If pursuant to any provision of the Public Resources Code, Revenue and Taxation Code (excluding Sections 3201 to 3204, inclusive), or Unemployment Insurance Code, property is levied upon pursuant to a warrant or notice of levy issued by the state or by a department or agency of the state for the collection of a liability:
(1)If the debtor is a natural person, the debtor is entitled to the same exemptions to which a judgment debtor is entitled. Except as provided in subdivisions (b) and (c), the claim of exemption shall be made, heard, and determined as provided in Chapter 4 (commencing with Section 703.010) of Division 2 in the same manner as if the property were levied upon under a writ of execution.
(2)A third person may claim ownership or the right to possession of the property or a security interest in or lien on the property. Except as provided in subdivisions (b) and (c) or as otherwise provided by statute, the third-party claim shall be made, heard, and determined as provided in Division 4 (commencing with Section 720.010) in the same manner as if the property were levied upon under a writ of execution.
(b)In the case of a levy pursuant to a notice of levy:
(1)The claim of exemption or the third-party claim shall be filed with the state department or agency that issued the notice of levy.
(2)The state department or agency that issued the notice of levy shall perform the duties of the levying officer, except that the state department or agency need not give itself the notices that the levying officer is required to serve on a judgment creditor or creditor or the notices that a judgment creditor or creditor is required to give to the levying officer. The state department or agency in performing the duties of the levying officer under this paragraph has no obligation to search public records or otherwise seek to determine whether any lien or encumbrance exists on property sold or collected.
(c)A claim of exemption or a third-party claim pursuant to this section shall be heard and determined in the superior court in the county where the property levied upon is located.
(d)This section shall become operative on January 1, 2014.
Plain-English Summary
A debtor facing a state tax or similar levy doesn't lose the protections an ordinary judgment debtor enjoys. If the debtor is a natural person, § 688.030(a)(1) gives that debtor the same exemptions available to a judgment debtor, claimed through the procedure in Chapter 4 (commencing with § 703.010) of Division 2 — the same claim-of-exemption process used for an ordinary writ of execution, subject to the routing rules the rest of this section adds. A third party who owns the property, has a right to possess it, or holds a security interest or lien on it can raise that claim too, through the third-party-claim procedure in Division 4 (commencing with § 720.010).
Where the levy happened through a notice of levy rather than a court-issued warrant, subdivision (b) changes where the claim goes: it's filed with the state department or agency that issued the notice, and that agency performs the levying officer's duties — without having to serve notices on itself, and without any obligation to search public records for liens or encumbrances on the property.
Regardless of how the levy arose, subdivision (c) sends the actual hearing and decision on any exemption claim or third-party claim to the superior court in the county where the levied property is located. This section, along with §§ 688.020 and 688.040, became operative on January 1, 2014.
Frequently Asked Questions
Does a debtor get exemption rights when the state levies on property to collect a tax liability?
Yes, if the debtor is a natural person, § 688.030(a)(1) gives the same exemptions a judgment debtor would have, claimed under the procedure in § 703.010 and following.
Can someone other than the debtor claim an interest in the levied property?
Yes. A third party claiming ownership, a right of possession, or a security interest or lien can raise that claim under the third-party-claim procedure in § 720.010 and following.
Where is a claim of exemption or third-party claim filed when the levy came through a notice of levy?
With the state department or agency that issued the notice of levy, which performs the duties a levying officer otherwise would.
Which court decides the exemption claim or third-party claim?
The superior court in the county where the levied property is located, regardless of whether the levy arose from a warrant or a notice of levy.
Amendment History
Added by Stats 2008 ch 552 (AB 2578),s 4, eff. 1/1/2009.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as:exemption claim state tax levy californiathird party claim state warrant california