Tax Sale

The list of properties to be offered for sale at public auction is available each year in November or early December, for the February sale, and April for the May or June sale.  If you are interested in obtaining the list of properties, check this website during those time periods. If you would like to be notified when the next list will be available, please e-Subscribe for property tax sale notifications. For the most current instructions for purchasing property at the Sacramento County tax sale, please read the Terms of Sale pdf posted on the list of documents.

Not all properties on the tax sale list will be offered at the public auction. Many properties will be redeemed, postponed, or removed for various reasons prior to the auction date. Please cvheck the REMOVED list frequently.  The week prio to the tax sale the list will be updated daily. The REMOVED list contains poperties that have redeemed, removed for one year, or postponed until the next sale in May.​​

You may view the following documents:  "Auction List aproved by the Board of Supervisrs"​  A list of removed properties is updated on a regular basis.  After the auction, a report of the sale outcome will be posted within 30-60 days.

To view the parcels offered for tax sale, you may use the County Assessor's Parcel Viewer​.

If you would like to purchase a copy of the tax sale list, it is available from the Tax Collector's Office for $8.00 at the counter,  If you would like to be notified when the next list will be available  e-Subscribe for property tax sale notifications.

Properties may be redeemed, removed, 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 list​ 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.

The Sacramento County Tax Collector's main tax-defaulted land public auction is normally held the last Monday in February of each year, with a follow-up sale in May or June.  Please read the Terms of Sale. 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.

Sacramento County public auction tax sales are held the last Monday in February each year, with a follow-up sale in May or June. Properties not sold or postponed from the February public auction are normally offered at public auction the second Monday in May. Please read the Terms of Sale for further information regarding Sacramento County's tax sale.

All prospective bidders must register in order to bid at tax-defaulted land sales.  Register at Sacramento.mytaxsale.com  A $5,000 deposit is required to register.  Should you win a bid, the deposit will be applied to the purchase price.  Should you bid and not pay for the parcel, the deposit is not refunded and you will be banned from bidding for 5 years.  If you are not a winning bidder the deposit will be refunded to you in approximately five business days.

As part of the online registration you must determine how the deed will be recorded (vested) if you are a successful bidder.  Once registered, the vesting information will not be changed.

Payment in full is required within five business days.  Payments are made directly to Grant Street, the host of the online auctions.

In addition to the final bid amount the payment must include the documentary transfer tax on the bid amount.  The documentary transfer tax is based on the rate of $.55 of each $500 or fraction part of each $500 when such bid exceeds $100.  

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.

Sacramento County does not sell tax lien certificates.

No. Legal title to tax-defaulted property subject to the tax collector's power to sell can only be obtained by being the successful bidder at the tax sale.

Most of the properties on the sale list have a street address, though the County does not warrant that the address is correct. The approximate geographic location can be determined through the use of the Parcel Number and the County Assessor Parcel Viewer​. Parcel maps are also available from the County Assessor's Office at 3636 American River Drive, Suite 200, Sacramento, CA 95864, 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.

Properties may be removed for various reasons, including payment of the delinquent taxes, bankruptcy filings, and problems with the notification to parties of interest.  Removed properties may be offered at the next tax sale.

The right of redemption ceases at the close of business on the last business day prior to the tax sale.

Consult the zoning department of the city within which a property lies or the zoning section of the Office of Planning and Environmenatl Review for a parcel in an unincorporated area (not within a city boundary).

Research 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.

Liens and other recorded documents may be researched at the Sacramento County Clerk Recorders' Record Search page. The main office is located at 3636 American River Dr., Suite 110 Sacramento, CA 95864; and the South County Service Center is located at 8239 E Stockton Blvd., Sacramento, CA 95828.  

Lien information is not available over the telephone and must be researched in their office. You may choose to consult a title company regarding liens. Additional information on liens can be obtained in the Terms of Sale​.

Tax deeds convey title to the purchaser free of all prior encumbrances (mortgage liens, judgment creditors, etc.) of any kind ​except liens specified by Revenue and Taxation Code Section 3712, Lis Pendens actions and any Federal Internal Revenue Service (IRS) liens that 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 Terms of Sale​.

You must wait until you receive the recorded deed before taking possession of 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 challenge the validity of the tax sale.

There may be someone living in the property you purchased.  Prior to the tax sale, bidders do not have a right to trespass or enter any property listed for sale at the public auction. 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.  If the purchaser requests the occupants to leave and has any difficulty, contact the Sheriff's Civil Division for instructions.

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.

Title is recorded (vested) in the name provided at the time of registration, and cannot be changed. ​

Any property which does not receive a bid at the February sale will be scheduled for the  May sale and the owner's right of redemption is reinstated and they remain the legal owner of record. 

If not sold in the May sale, the property may be offered for sale at the next annual sale in February. The Tax Collector may reoffer property at a reduced price at the next scheduled sale in February if no bid was received.

No. The property cannot be sold outside of the Tax Sale Process.

If the successful bidder does not pay in full within five business days after the conclusion of the sale,  the sale will be void and any right to the property will be forfeited.  Additionally, the $5,000 will be forfeited and the bidder banned from bidding for five years.​

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.

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.

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).

There is no charge to file a Claim for Excess Proceeds in Sacramento County.​​​

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 to someone else 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.

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.  The Tax Collector will attempt to notify all known Parties of Interest who have a right to file a claim for Excess proceeds.

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),

b. and,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.

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.

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.