Tax Sale

Some of the below information is in PDF format
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The Public Auction Tax Sale scheduled for May 5, 2014
 
has been cancelled

PUBLIC AUCTION (PDF format)

TAX SALE FAQ

Excess Proceeds from Sale of Tax Defaulted Properties FAQ

List of Properties approved for sale
The list of properties to be offered for sale at public auction is available each year in early December. The Tax Collector does not maintain a mailing list for notifying people about the public auction. If you are interested in obtaining the list of properties, check this website during the first week of December. In addition, be sure to read the Public Auction Information (PDF format) document for the most current instructions for purchasing property at The Sacramento County, Tax Collector's tax-defaulted property public auction.

Properties on the public auction list may not be offered at the public auction. Properties may be redeemed, removed, or purchased by a local government entity, or removed for technical reasons prior to the auction date. A list of removed properties is updated on a regular basis between the time list is approved and the public auction date. Please check the Removed Items (PDF format) and Postponed Items (PDF format) on a regular basis during this period of time. After the public auction, a list of items that were offered (PDF format) will be available.
 
You may view the following lists online: Auction List (PDF format) and a list of properties being offered together, Lots (PDF format)
 
If you would like to purchase a copy of the list from the Tax Collector's Office, it will be available from the Tax Collector's Office for $5.25 at the counter, or $6.25 through the mail. If you would like a list to be mailed to you, please send a check for the cost of the list and postage to the Sacramento County Tax Collector, Tax-Defaulted Land Unit, 700 H Street, Room 1710, Sacramento, CA 95814.  If you would like to be notified when the next list will be available  e-Subscribe for property tax sale notifications 
 
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List of properties Removed from the tax sale.
Properties on the public auction list may not be offered at the public auction. Properties may be redeemed, removed, or purchased by a local government entity, or removed for technical reasons prior to the auction date. A list of removed properties is updated on a regular basis between the time the list is approved and the public auction date. Please check the Removed Items (PDF format) and Postponed Items (PDF format) on a regular basis during this period of time.  If you would like to be notified when the next list will be available
  e-Subscribe for property tax sale notifications
 
 

How do I get information on your tax sales?
The Sacramento County, Tax Collector's tax-defaulted land public auction is normally held the last Monday in February of each year. Please read carefully the attached Public Auction Information (PDF format) for further information regarding Sacramento County's tax sale.

For additional information regarding the public auction, you may contact our Tax-Defaulted Land Unit between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (916) 874-6621.

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When is the next tax sale?
Sacramento County public auction tax sales are held the last Monday in February each year. Properties not sold or postponed from the February public auction are normally offered at public auction the second Monday in May. You will need to read carefully the attached Public Auction Information (PDF format) for further information regarding Sacramento County's tax sale.  
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How do I register to Bid at a tax sale?
All prospective bidders must register in order to bid at tax-defaulted land sales. Registration will open at 8:00 a.m. at the Public Auction facility and registration will close at the scheduled beginning time of the public auction. For more information please read the Public Auction Information (PDF format). Please bring the completed registration form (PDF format) with you to the public auction. We will require a valid picture identification at the time of registration (i.e., valid driver's license, valid California ID card, valid military ID card). To determine how much money to bring, please refer to "How to Pay for Properties Purchased at the Tax Sale" in the Public Auction Information. A bidder number will be issued at the time of registration and is required to participate at the public auction. If you require special accommodations at the public auction site, please contact the Tax-Defaulted Land Unit at (916) 874-6621 a minimum of two weeks prior to the public auction date. 
 
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Can I bid at the scheduled Sealed Bid Sale?
No. Sealed Bid Sales are not open to the general public. Sealed Bid properties are only offered to owners of properties that are adjoining the Sealed Bid property, or owners of easements on the Sealed Bid property.

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How can I buy a tax certificate?
We do not sell tax certificates.

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Can I mail in or submit a sealed bid for a property in the public auction?
No. The public auction requires the presence of you or your representative, to verbally bid on the properties.

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Can I obtain a property available at the tax sale by paying the delinquent taxes on it prior to the tax sale Date?
No. Legal title to tax-defaulted property subject to the tax collector's power to sell can be obtained only by being the successful bidder at the tax sale.

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How do I find or see a property I'd like to bid on at the tax sale?
The approximate geographic location can be determined through the use of County Assessor plat maps available from the County Assessor's Office at 3701 Power Inn Road, Suite 3000, Sacramento, CA 95826, telephone: (916) 875-0700. Exact boundary lines of a property can be determined only by a survey of the property initiated at the purchaser's expense. Properties with structures usually (but not always) have a street address.

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Why are properties removed from the Public Auction?
Properties may be removed for various reasons, including, but not limited to: payment of the delinquent taxes, bankruptcy filings, and problems with the notification to parties of interest in compliance with Revenue and Taxation Code section 3701.  
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When does the property owner's right to redeem (pay in full) a tax-defaulted parcel subject to the power to sell cease?
The right of redemption ceases at the close of business on the last business day prior to the tax sale.

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How can I determine what use I can make of a tax sale property before I purchase it?
Consult the zoning department of any city within which a property lies or the zoning section of the County Department of Planning and Community Development for a parcel in an unincorporated area (not within a city boundary). Examine the County Recorder's records for any recorded easements on a property. You can also order a title search report from a local title insurance company.

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How can I find out what liens are on the property?
Lien information can be obtained by contacting the Sacramento County Clerk Recorder. The Recorder is located at: 600 8th St., Sacramento, CA 95814. Lien information is not available over the telephone and must be researched in their office.  Additional information on liens can be obtained in the Auction Information Packet (PDF format).

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What happens to liens on the property after it is sold at a Tax Sale?
Pursuant to Section 3712 of the Revenue and Taxation Code, tax deeds convey title to the purchaser free of all prior encumbrances (mortgage liens, judgment creditors, etc.) of any kind EXCEPT liens specified by Section 3712, Lis Pendens actions and any Federal Internal Revenue Service (IRS) liens that, pursuant to provisions of federal law, are not discharged by the sale, even though the Tax Collector has provided proper notice to the Internal Revenue Service before that date. (IRS liens will be announced at the time of the tax sale.) You will need to research liens on the properties to determine if the properties are encumbered with foreclosed or unforeclosed street debt, irrigation assessments, income tax liens, etc. Payment of the bid amount at a tax-defaulted public auction may or may not discharge these types of obligations. For additional information, please refer to the Auction Information Packet (PDF format) .

 

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How soon can I take possession of a property that I purchase at the tax sale?
You should consult an attorney. Generally, the successful bidder may take possession of a property after making payment in full and complying with any conditions set forth by the Tax Collector in the tax deed if there were any.

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How long do I have to wait to improve or sell the property?
It is recommended to delay any improvement on the property for a one-year period from the date the tax deed is recorded. The owner and/or a lienholder has one year to initiate proceedings to challenge the validity or irregularity of the tax sale.

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What happens if someone is living in the property after the property is sold at a Tax Sale?
The property owner or tenants may occupy properties on the auction list. Prior to the tax sale, bidders do NOT have a right to trespass or enter any property listed for sale at the public auction. The Tax Collector's Office has not inspected the property and cannot provide information regarding the size, condition, or specifications of the structure and property. Sacramento County does not own the property and does not have access to the property as in private real estate transactions. Properties sold at tax sale that are occupied become a civil matter between the occupant and the owner. This may be a tenant and landlord relationship or if the purchaser requests the occupants to leave and has any difficulty, contact the Sheriff's Civil Division for instructions.

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How is the minimum price determined on a property offered at a tax sale?
State law dictates that the minimum price for a tax-defaulted parcel offered at a public auction for the first time shall be no less than the total amount necessary to redeem the parcel, plus costs. The Tax Collector may reoffer property at a reduced price at the same or next scheduled sale if no bid was received when the property was last offered for sale at public auction.

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How will title in the tax deed to the purchaser be vested?
Title is vested in the name of the actual purchaser. If title is to be vested differently, we require a notarized letter from the individual for whom the bidder is acting as an agent, stating the manner in which title is to be vested. If the bidder represents a company, corporation or partnership, the bidder will need to provide certified copies of the documentation that gives the bidder the authority to register/vest on their behalf.

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What happens to the properties that receive no bid (are not sold) at the public auction?
Any property, for which no bid is received at the time it is first offered, will be reoffered at the end of the sale. If it remains unsold at the conclusion of the tax sale, the owner's right of redemption is reinstated and they remain the legal owner of record. The property may be offered for sale at the next scheduled sale. The Tax Collector may reoffer property at a reduced price at the same or next scheduled sale if no bid was received.

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Can I buy property that did not sell at public auction?
No. The property cannot be sold outside of the Tax Sale Process.

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What happens if I am the highest bidder, and I do not pay in full?
If the successful bidder does not pay in full at the Tax Sale, the sale will be void, any right to the property will be forfeited, and the property will be re-offered at the public auction. The County shall have a claim against the Purchaser for the actual cost of auction for that property, and the purchaser may be banned from bidding at the Sacramento County Public Auction for a period of five years.

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What are Excess Proceeds?
When property is sold at a tax sale the proceeds are used to pay the delinquent tax and assessment liens, fees and costs of the sale. If more than $150.00 in sale proceeds remain after the taxes are paid they are available for claim by Parties of Interest.

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Who are Parties of Interest?
Parties of Interest are defined in California Revenue and Taxation Code Section 4675 as having a recorded ownership or lien holder interest in the property at the time of the property was sold at tax sale.

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What documentation do Parties of Interest need to submit?
Sacramento County requires a claim form obtained from our office, a copy of the original recorded document establishing the lien or judgment, and a calculation of the total claim amount (for instance, if interest is being claimed please show the interest calculation and basis for the interest rate).

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Is there a charge to file a claim?
There is no charge to file a Claim for Excess Proceeds in Sacramento County.

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Can someone claim Excess Proceeds on my behalf?
A party of interest in the property that was sold at tax sale may assign (transfer or sell) his or her right to claim excess proceeds only with a dated, written document that explicitly states that the right to claim excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party all facts relating to the value of the right that is being assigned. Any assignment that does not comply with these requirements shall have no effect. Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for excess proceeds shall submit proof with the claim that the amount of excess proceeds has been disclosed to the party of interest and that the party of interest has been advised of their right to claim excess proceeds on their own behalf at no charge. If you prefer to have an agent file your claim for you, or if you should decide to sell/transfer your claim, an "Assignment" must be completed and submitted in addition to the Claim for Excess Proceeds.

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When can claims be filed?
The law requires that a claim be filed within one year of the date of the Tax Collector's recording of the deed to the purchaser. By law, we cannot accept claims after one year from the recording date, nor can we begin the claim review process until one year has passed from the recording date.

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How is the priority of claims determined?
California Revenue and Taxation Code Section 4675 defines parties of interest and the priority for paying on claims:

a.  First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their     priority (that is, the oldest active lien first), and,

b.  Then, any person with title of record to all or any portion of that property prior to the recordation of the tax deed to the purchaser (after lienholders are satisfied any excess proceeds may be distributed to the prior owner of the property, assuming he or she filed a claim).

Note: certain liens are by law "super-priority" in that they take precedence over liens recorded earlier. Examples are tax liens.
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What is the claims review process?
The Tax Collector will review each claim and associated documents that establish the claim. If additional information is needed we will contact the claiming party. After review by our office and with the concurrence of County Counsel a recommendation for distribution will be made to the Director of Finance. The Parties of Interest who submitted claims will be contacted with the recommended distribution of the excess proceeds. The Parties have ninety (90) days to dispute the recommended distribution. If no dispute are received, the excess proceeds will be distributed as recommended and a check issued in the name of the claiming party.
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How do I disagree with the recommended distribution?
The Parties have ninety (90) days from the date of the distribution notification to submit in writing a dispute of the distribution, with a reason/explanation of why it is being disputed. No proceeds related to the parcel in question are distributed until the dispute is concluded. If no disputes are received, the excess proceeds will be distributed as recommended.  
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Some of the below information is in PDF format
 which can only be viewed using the
Adobe Acrobat® Reader