Kern County, California — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → california. This page covers how Kern County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Bakersfield · Population: ~909,235 (2020 census) · FIPS: 06029
• Recording unit: county
• Parent legal framework: california — tax-deed state; administrative sale; no post-sale redemption; RTC §§ 3691, 4675
• Kern County is a large, oil-producing county in California’s Central Valley covering approx. 8,162 sq. miles.

C1. Local Tax Sale

Conducts own sale? Yes — the Kern County Treasurer-Tax Collector conducts the tax-defaulted land sale under RTC Division 1, Part 6, Chapter 7 pursuant to Board of Supervisors resolution. The county does not use a third-party auctioneer; it contracts with GovEase as the internet auction platform/advertiser.

Platform: GovEase · https://govease.com · GovEase Client Services: 1-769-208-5050

• Kern County previously used Bid4Assets (e.g., KernJan14 storefront); as of at least the March 2025 auction the platform is GovEase.
• Bidders register through https://govease.com; only bidders registered through GovEase can bid.
• For bidders without internet access, GovEase will mail a tax sale list, due-diligence material, bidder registration form, and an off-line bid form; proxy bidding is also available.

Sale calendar:

• Typical timing: Kern County typically holds its annual tax-defaulted property sale in March each year, usually over a 3-day online auction period beginning at 8:00 a.m. PST.
  • March 10–12, 2025 (confirmed by public auction notice, January 13, 2025)
  • March 9–11, 2026 (confirmed by Board Resolution 2025-235)
  • September 14–16, 2026 (confirmed by KCTTC Tax Sale info page, retrieved 2026-06-02)
• Unsold parcels may be re-offered within a 90-day window after the conclusion of the auction.
• The delinquent tax sale list is advertised on the internet approximately 30 days prior to the auction date.
• Source: Kern County Treasurer-Tax Collector Tax Sale Brochure — https://www.kcttc.co.kern.ca.us/Forms/taxsalebrochure.pdf (retrieved 2026-06-02); March 2025 Public Auction Notice — https://bloximages.newyork1.vip.townnews.com/taftmidwaydriller.com/content/tncms/assets/v3/classifieds/0/e2/0e2690f4-df4d-11ef-b372-9fb6d145f602/679be8202dac6.pdf.pdf (retrieved 2026-06-02); Tax Sale info page — https://www.kcttc.co.kern.ca.us/index.cfm?fuseaction=kcttcinternet.showGeneralTaxSaleInfo (retrieved 2026-06-02)

Registration / deposit:

• Bidders must register on GovEase prior to the auction.
• A refundable deposit of $5,000.00 must be submitted electronically to www.kcttc.co.kern.ca.us no later than 5:00 p.m. PST on the Friday approximately 10 days before the sale start (e.g., February 28, 2025 for the March 10, 2025 sale). The deposit is applied to the successful bidder’s purchase price.
• Source: March 2025 Public Auction Notice (retrieved 2026-06-02); Tax Sale Brochure (retrieved 2026-06-02)

Bidder requirements:

• Internet registration through GovEase; unique user ID required.
• Minimum bid increments of at least $100.
• Minimum bid per parcel = amount to redeem + costs of sale (as set by the Tax Collector under RTC § 3698.5).
• Documentary transfer tax of $0.55 per$500 (or fraction thereof) applies on purchase price exceeding $100.
• Source: Tax Sale Brochure (retrieved 2026-06-02); Tax Sale Info page (retrieved 2026-06-02)

Delinquent list location: Complete tax sale list published on GovEase (https://govease.com) and on the county Tax Collector website (https://www.kcttc.co.kern.ca.us). County libraries also provide public computer access for those without internet. List includes: auction ID number, APN, tax rate area, legal description, last known owner, minimum bid price; street addresses and zoning included only if available.

• Source: Tax Sale Brochure (retrieved 2026-06-02); March 2025 Auction Notice (retrieved 2026-06-02)

C2. Local Redemption → framework: right-of-redemption

Where to redeem: The Kern County Treasurer-Tax Collector office at 1115 Truxtun Avenue, 2nd Floor, Bakersfield, CA 93301-4639. Redemption payments can also be made through the online portal (https://www.kcttc.co.kern.ca.us/Payment/mainsearch.aspx).

Redemption cut-off: The right of the former owner to redeem any parcel is forfeited as of 5:00 p.m. PST on the last business day prior to the sale (consistent with RTC § 3707).

• Source: March 2025 Auction Notice: “Properties that are redeemed (paid) in full by 5:00 P.M. P.S.T., Friday March 07, 2025, will not be sold.” (retrieved 2026-06-02); Tax Sale Info page (retrieved 2026-06-02)

Installment plan (pre-power-of-sale): Kern County offers an installment plan for tax-defaulted property owners under RTC §§ 4216–4337. Requirements:

• Non-refundable $100 processing fee
• Initial payment of 20% or more of the amount due
• Annual payments of at least 20% of original redemption amount plus accrued interest (1½%/month)
• Plans cannot be initiated after the fifth year following tax default or after Power to Sell is granted
• Annual installments due on or before April 10
• Source: Kern County Treasurer-Tax Collector Installment Plans page — https://www.kcttc.co.kern.ca.us/index.cfm?fuseaction=kcttcinternet.showInstallmentPlans (retrieved 2026-06-02)

Local fees: 1½%/month (18%/yr) redemption penalty per RTC § 4103(a) (state-default, no local deviation found); $100 plan processing fee for installment plans. No local deviation from the state redemption framework identified.

Redemption contact:

• Office: Kern County Treasurer and Tax Collector
• Phone: 661-868-3490
• Email: TTC@KernCounty.com
• URL: https://www.kcttc.co.kern.ca.us

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

▸ For Investors / Operators — Kern County sells tax-defaulted property via an annual online auction on GovEase (typically March, with a September fallback cycle confirmed for 2026), requiring a $5,000 refundable deposit submitted by 5:00 p.m. PST approximately 10 days before the sale opens. The county expressly does NOT sell tax lien certificates — all sales convey a tax deed. Properties are sold AS IS with no title warranties; title insurers typically wait at least one year post-sale (RTC § 3725 challenge period), and an IRS lien triggers a 120-day federal redemption window (26 U.S.C. § 7425(d)). Documentary transfer tax of$0.55 per $500 applies at sale.

▸ For Former Owners — Excess-proceeds claims in Kern County go to the Kern County Auditor-Controller-County Clerk (Aimee X. Espinoza, 1115 Truxtun Ave, 2nd Floor, Bakersfield, CA 93301; phone 661-868-3599), not the Tax Collector. The claim form (“Claim for Payment Excess Proceeds from Tax Deeded Land Sales”) is available at kcttc.co.kern.ca.us/Forms/CLAIM%20FOR%20EXCESS%20PROCEEDS.pdf and must be submitted within one year of the Tax Collector’s deed recordation. Any additional documentation requested by the Auditor-Controller must arrive within 30 days or the claim is denied.

Claim filing venue: Excess-proceeds claims under RTC § 4675 are processed by the Kern County Auditor-Controller-County Clerk, NOT the Tax Collector. Completed claim forms must be submitted to:

Kern County Auditor-Controller
ATTN: Excess Proceeds
1115 Truxtun Ave, 2nd Fl
Bakersfield, CA 93301

• Source: Kern County “CLAIM FOR PAYMENT EXCESS PROCEEDS FROM TAX DEEDED LAND SALES” form, Instructions §5 (form extracted from https://www.kcttc.co.kern.ca.us/Forms/CLAIM%20FOR%20EXCESS%20PROCEEDS.pdf, retrieved 2026-06-02)

Claim form:

• Name: “CLAIM FOR PAYMENT EXCESS PROCEEDS FROM TAX DEEDED LAND SALES — County of Kern, State of California”
• URL: https://www.kcttc.co.kern.ca.us/Forms/CLAIM%20FOR%20EXCESS%20PROCEEDS.pdf
• Form revision: Auditor 580 1110 286 (Rev. 2/05)
• The form requires: claimant name/address/phone; the month and year of the sale; parcel number; date tax deed was recorded; and either (A) lienholder information with a Recorder’s certified copy of the lien document and balance documentation, or (B) percentage of title held with a certified copy of the title document.
• Under penalty of perjury, claimant certifies the claim is filed within one year following recordation of the Tax Collector’s deed to the purchaser.
• Source: Kern County excess proceeds form PDF (retrieved/extracted 2026-06-02)

Local deadline notes: One year from recordation of the Tax Collector’s deed to the purchaser, per RTC § 4675(a). The form itself states: “present[ed] within one year following the recording of the Tax Collector’s deed to the purchaser.” (State-default deadline, no local deviation identified.)

Processing by the Auditor-Controller: The Kern County Auditor-Controller-County Clerk (Aimee X. Espinoza) audits and allows claims. Any additional documentation requested by the Auditor-Controller must be received within 30 days of the request, or the claim will be denied as incomplete.

• Source: Kern County excess proceeds form PDF, Instructions §4 (retrieved 2026-06-02)

Notice to parties of interest: The March 2025 auction notice states: “If the properties are sold, parties of interest (as defined in California Revenue and Taxation Code Section 4675) have a right to file a claim with the county for any excess proceeds from the sale. Excess proceeds are the amount of the highest bid in excess of the liens and costs of the sale that are paid from the sale price. Notice will be given to parties of interest, pursuant to law, if excess proceeds result from the sale.” (Consistent with RTC § 4676(b).)

• Source: March 2025 Auction Notice (retrieved 2026-06-02)

Unclaimed-funds list published: needs_verification — A “Delinquent Tax Sale Trust Fund No. 00262” is referenced on the claim form, and the Auditor-Controller maintains an unclaimed money portal at https://auditor.co.kern.ca.us/UnclaimedTaxes/Search.aspx (portal returns redirect errors on direct fetch — not successfully retrieved). Whether Kern County publishes a specific excess-proceeds unclaimed list separately from the state unclaimed-property system was not confirmed from a retrieved primary county source.

Contact (Auditor-Controller):

• Name: Aimee X. Espinoza (Auditor-Controller-County Clerk, elected Jan. 2, 2023)
• Office: Kern County Auditor-Controller-County Clerk
• Address: 1115 Truxtun Ave, 2nd Floor, Bakersfield, CA 93301-4639
• Phone: 661-868-3599
• URL: https://www.auditor.co.kern.ca.us/
• Source: California BOE County Contacts page — https://www.boe.ca.gov/proptaxes/countycontacts.htm (retrieved 2026-06-02); Kern County excess proceeds form PDF (retrieved 2026-06-02)

C4. Offices & Contacts

Source notes:

• Tax Collector contact from Tax Sale Brochure PDF (retrieved 2026-06-02) and BOE County Contacts (retrieved 2026-06-02)
• Auditor-Controller contact from BOE County Contacts (retrieved 2026-06-02) + excess proceeds form (retrieved 2026-06-02)
• Assessor-Recorder from BOE County Contacts (retrieved 2026-06-02) + deeds.com (retrieved 2026-06-02)
• Sheriff Civil Section from https://www.kernsheriff.org/Civil_Section (retrieved 2026-06-02)

Note on Sheriff: California is predominantly a non-judicial deed-of-trust state (Civ. Code § 2924). In Kern County, trustee’s sales (non-judicial mortgage foreclosures) are conducted by the trustee/substitute trustee, not the Sheriff. The Sheriff’s Civil Section serves civil process and enforces judgments (wage/bank/property levies) but does not typically conduct real-property foreclosure auctions in the non-judicial context. For the rare judicial mortgage foreclosure, a levying officer/referee would be involved. — california § 4.

C5. Local Procedure Notes

• Sale authorization: Each annual sale is authorized by Board of Supervisors resolution (e.g., Resolution 2024-311 for March 2025 sale; Resolution 2025-235 for March 2026 sale). — March 2025 Auction Notice (retrieved 2026-06-02)
• No tax-lien certificates: The Tax Sale Brochure explicitly states: “The Kern County Treasurer-Tax Collector does NOT sell tax lien certificates!” — consistent with California being a tax-deed state (RTC §§ 3691, 3708). — Tax Sale Brochure (retrieved 2026-06-02)
• All properties sold AS IS: No guarantee, express or implied, is made regarding title, location, or condition. — Tax Sale Brochure (retrieved 2026-06-02)
• Documentary transfer tax: $0.55 per$500 (or fraction thereof) on purchase price exceeding $100 at time of sale. — Tax Sale Brochure (retrieved 2026-06-02)
• Title insurance timing: Title companies typically will not insure properties for at least one year post-sale (consistent with the RTC § 3725 one-year challenge period). — Tax Sale Brochure (retrieved 2026-06-02)
• IRS 120-day redemption: If an IRS lien was recorded on the property, the IRS has the option to redeem within 120 days after the tax sale (26 U.S.C. § 7425(d); RTC § 3712(g)). — Tax Sale Brochure (retrieved 2026-06-02)
• Re-offer of unsold parcels: Any parcel remaining unsold at the conclusion of the auction may be resold within a 90-day period. — March 2025 Auction Notice (retrieved 2026-06-02)
• Excess-proceeds venue quirk: Unlike some California counties where the Tax Collector handles both the sale and surplus claims, Kern County routes excess-proceeds claims to the Auditor-Controller, not the Tax Collector. The claim form header refers to the “Kern County Tax Collector” as the party who held the sale but directs submission to the Auditor-Controller. The Auditor-Controller is the “Agent of the Board” who processes the claim. — Excess proceeds form (retrieved 2026-06-02)
• APN online search — recorder system: needs_verification — The Kern County Recorder’s document class search (recorderonline.co.kern.ca.us) does not show an APN search field as of June 2026. California AB 1785 (approved Sept. 25, 2024) restricts public posting of APN combined with an official’s home address but expressly states it “does not cause databases that currently provide the public with online access to recorded documents, indices, and assessor data to be taken offline.” (AB 1785 text retrieved 2026-06-02 via leginfo.legislature.ca.gov.) Whether Kern County independently removed APN search from its recorder portal prior to or after that bill, and the exact effective date, was not confirmed from a retrieved official county notice.

C6. Records Access

Source notes:

• Tax payment portal URL from KCTTC parcel information page (retrieved 2026-06-02)
• Recorder portal from recorder online search (retrieved 2026-06-02)
• GIS map URL from search results (maps.kerncounty.com)
• Assessor property search URL from search results (kerncounty.com — 403 on direct fetch)
• Recorder recording hours: deeds.com (retrieved 2026-06-02) reports office open 8:00 am–4:30 pm, recording accepted until 2:00 pm at 1530 Truxtun Ave, 661-868-6400 x86448. Official kerncounty.com recorder page returns 403 on direct fetch; 2:00 pm closing treated as current per deeds.com.

C7. Meta

sources:

• {type: gov_brochure, url: "https://www.kcttc.co.kern.ca.us/Forms/taxsalebrochure.pdf", retrieved: "2026-06-02"} — Kern County Treasurer-Tax Collector Tax Defaulted Land Sales brochure; platform (GovEase), office address 1115 Truxtun 2nd Fl, phone 661-868-3490, $5K deposit, March timing, APN map info, RTC § 3712, IRS lien 120-day right, “no tax lien certificates”, documentary transfer tax, title insurance timing, AS IS sale, deed recorded within 60 days, 1-year challenge period
• {type: gov_notice, url: "https://bloximages.newyork1.vip.townnews.com/taftmidwaydriller.com/content/tncms/assets/v3/classifieds/0/e2/0e2690f4-df4d-11ef-b372-9fb6d145f602/679be8202dac6.pdf.pdf", retrieved: "2026-06-02"} — March 10–12, 2025 Public Auction Notice; $5,000 deposit, Feb 28 deadline, GovEase, Jordan Kaufman, Board Resolution 2024-311, 5:00 pm redemption cut-off, excess proceeds notice to parties of interest
• {type: gov_webpage, url: "https://www.kcttc.co.kern.ca.us/index.cfm?fuseaction=kcttcinternet.showGeneralTaxSaleInfo", retrieved: "2026-06-02"} — Tax Sale info page; Sep 14–16, 2026 next sale confirmed, GovEase registration URL, $100 bid increments, documentary transfer tax, redemption cut-off, “all sold AS IS”
• {type: gov_form, url: "https://www.kcttc.co.kern.ca.us/Forms/CLAIM%20FOR%20EXCESS%20PROCEEDS.pdf", retrieved: "2026-06-02"} — Kern County excess proceeds claim form (pdftotext extraction): form name, filing address (Auditor-Controller, 1115 Truxtun 2nd Fl), 1-year deadline, 30-day doc submission rule, “Delinquent Tax Sale Trust Fund No. 00262”, Aimee X. Espinoza as Auditor Controller-County Clerk
• {type: gov_webpage, url: "https://www.kcttc.co.kern.ca.us/index.cfm?fuseaction=kcttcinternet.showInstallmentPlans", retrieved: "2026-06-02"} — Installment plan page: $100 fee, 20% down, 1½%/month interest, RTC §§ 4216–4337, plan default conditions
• {type: gov_webpage, url: "https://www.boe.ca.gov/proptaxes/countycontacts.htm", retrieved: "2026-06-02"} — California BOE County Contacts: Jordan Kaufman (Tax Collector, 661-868-3490), Laura Avila (Assessor, 661-868-3485), Aimee X. Espinoza (Auditor-Controller, 661-868-3599), Julie Gragg (Clerk of Board, 661-868-3585)
• {type: gov_webpage, url: "https://www.kernsheriff.org/Civil_Section", retrieved: "2026-06-02"} — KCSO Civil Section; address 34970 McMurtrey Ave 2nd Fl, phone 661-392-6750, email Civil@kernsheriff.org; scope is civil process service and asset levies, not tax-sale or trustee-sale auctions
• {type: gov_portal, url: "https://www.kcttc.co.kern.ca.us/Payment/mainsearch.aspx", retrieved: "2026-06-02"} — KCTTC tax payment and parcel lookup portal
• {type: gov_portal, url: "https://recorderonline.co.kern.ca.us/cgi-bin/Osearchc.mbr/input", retrieved: "2026-06-02"} — Kern County Recorder document class search; no APN search field visible as of fetch date
• {type: third_party_reference, url: "https://www.deeds.com/recorder/california/kern/", retrieved: "2026-06-02"} — Recorder office hours: 8:00 am–4:30 pm, recording until 2:00 pm; 1530 Truxtun Ave, 661-868-6400 x86448
• {type: statute, url: "https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202320240AB1785", retrieved: "2026-06-02"} — California AB 1785 (approved Sept. 25, 2024): restricts public posting of APN combined with official home address; expressly states it “does not cause databases that currently provide the public with online access to recorded documents, indices, and assessor data to be taken offline”
• {type: gov_guide, url: "https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf", retrieved: "2026-06-01"} — State Controller Excess Proceeds Guide 2025 (retrieved by parent state page); framework for RTC §§ 4674–4676; confirms county-level claim filing and 1-year deadline

needs_verification:

1. Whether Kern County publishes a separate publicly available unclaimed excess-proceeds list (beyond the Auditor-Controller’s general unclaimed money search at auditor.co.kern.ca.us/UnclaimedTaxes/Search.aspx) — portal returns redirect errors on fetch; not confirmed from a retrieved primary county source.
2. APN search removal from recorder portal: Whether Kern County independently removed APN search from recorderonline.co.kern.ca.us, the exact date, and the policy basis — AB 1785 text (fetched) does not mandate removal from public databases, so county’s basis and exact status remain unconfirmed from an official county notice.
3. Current officer title holders: Jordan Kaufman (Tax Collector), Laura Avila (Assessor-Recorder), Aimee X. Espinoza (Auditor-Controller), and Julie Gragg (Clerk of Board) confirmed from BOE contacts page as of 2026-06-02; ongoing verification of whether any have been replaced after this date not possible.
4. Sheriff judicial foreclosure sales: The KCSO Civil Section (fetched 2026-06-02) does not list real-property auction services; whether Kern County Superior Court ever uses a referee/commissioner instead of the Sheriff as levying officer for judicial foreclosure was not confirmed against a retrieved court rule.

cross_links: california, surplus-funds, right-of-redemption, third-party-recovery-rules, due-process-notice, treasurer-sale, tyler-v-hennepin-county, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

changelog:

• 2026-06-02 — Initial population (autoresearch wave 1). All C0–C6 modules filled. Key local findings: GovEase is the current auction platform; $5,000 refundable deposit; annual March auction; excess-proceeds claims go to Auditor-Controller (not Tax Collector), 1115 Truxtun Ave; Kern County does NOT sell tax lien certificates. 6 needs_verification items; no fabricated or uncited claims.
• 2026-06-02 — Gap-closing pass (wave 2). Closed 3 gaps: (a) Sep 14–16, 2026 sale confirmed from KCTTC Tax Sale info page (fetched); (b) recorder recording hours confirmed at 2:00 pm from deeds.com (fetched); (c) AB 1785 text fetched from leginfo.legislature.ca.gov — corrected prior claim that AB 1785 removed APN search (bill expressly does not mandate removal); APN search status now marked needs_verification pending official county notice. Removed broken mission-valley-east-v-county-of-kern cross-link (case not in wiki). Reduced needs_verification from 6 to 4 items. gap_score: 5 → 4 (all Row 2).

▸ For Investors / Operators — Kern County sells tax-defaulted property via an annual online auction on GovEase (typically March, with a September fallback cycle confirmed for 2026), requiring a $5,000 refundable deposit submitted by 5:00 p.m. PST approximately 10 days before the sale opens. The county expressly does NOT sell tax lien certificates — all sales convey a tax deed. Properties are sold AS IS with no title warranties; title insurers typically wait at least one year post-sale (RTC § 3725 challenge period), and an IRS lien triggers a 120-day federal redemption window (26 U.S.C. § 7425(d)). Documentary transfer tax of$0.55 per $500 applies at sale.

▸ For Former Owners — Excess-proceeds claims in Kern County go to the Kern County Auditor-Controller-County Clerk (Aimee X. Espinoza, 1115 Truxtun Ave, 2nd Floor, Bakersfield, CA 93301; phone 661-868-3599), not the Tax Collector. The claim form (“Claim for Payment Excess Proceeds from Tax Deeded Land Sales”) is available at kcttc.co.kern.ca.us/Forms/CLAIM%20FOR%20EXCESS%20PROCEEDS.pdf and must be submitted within one year of the Tax Collector’s deed recordation. Any additional documentation requested by the Auditor-Controller must arrive within 30 days or the claim is denied.

Legal information, not legal advice. This page summarizes Kern County, California operational procedures from primary sources as of the last_verified date. Law and procedures change; verify against the cited sources and consult a licensed California attorney before acting.