san-bernardino-ca

San Bernardino County, California — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (5-year power-of-sale clock, pre-sale-only redemption, excess-proceeds waterfall, statutes, case law) lives on the parent page → california. This page covers how San Bernardino County actually runs it. Legal information, not legal advice. Last verified: 2026-06-01.

C0. Identity

• County seat: San Bernardino · Recording unit: county (largest county in the contiguous U.S. by land area)
• Population: ~2.18 million (largest county by area in the lower 48)
• Parent legal framework: california
• Selling authority: San Bernardino County Auditor-Controller / Treasurer / Tax Collector (ATC) — a consolidated elected office (elected official: Ensen Mason, CPA/CFA). The Tax Collector division conducts tax-defaulted sales; the Board of Supervisors approves/denies excess-proceeds claims (delegated to the Tax Collector under local policy — see C5). — https://main.sbcounty.gov/department/auditor-controller-treasurer-tax-collector-atc/

C1. Local Tax Sale → framework: california

• Conducts own sale? Yes. The ATC Tax Collector runs its own online tax-defaulted land sale (RTC § 3691 power of sale after 5 years tax-defaulted).
• Platform / vendor: Grant Street Group (“MyTaxSale” platform) — auction site https://sbcounty.mytaxsale.com/ . Bidders register and submit deposits to Grant Street Group. — https://sbcounty.mytaxsale.com/doc/tax_deed/rules
• Calendar:
  • Frequency: roughly annual online auctions (single- and multi-day windows); the sale list mixes newly-offered and re-offered parcels (single-family homes, timeshares, commercial, vacant land). — https://www.sbcountyatc.gov/tax-collector/tax-sale
  • Most recent known sale: Tax Sale No. 375, bid window May 10–16, 2025 (a/k/a results window May 13–16, 2025), tax deeds recorded June 26, 2025. — https://sbcounty.mytaxsale.com/reports/total_sales ; EP claim form (Sale 375) https://assets.ctfassets.net/wrl7z79vuuk1/1abAbxK8UC5zo6RsIXRHQZ/d83495a26b45f6fb33d0866bb3856415/375_May_2025_-_EP_claim_form.pdf
  • Next known sale: not yet scheduled as of last_verified; registered users are emailed when a sale is posted. — https://sbcounty.mytaxsale.com/
• Rate within statutory range: N/A — California is a tax-deed state (no certificate, no bid-down-interest). See california for the 1½%/month pre-sale redemption penalty (RTC § 4103).
• Registration & deposit: Registration is free and open year-round on the MyTaxSale platform. Before bidding, a bidder must register and submit a deposit to Grant Street Group in an amount set by the County prior to each sale (per-sale amount not fixed in the standing rules). — https://sbcounty.mytaxsale.com/doc/tax_deed/rules
• Bidder requirements / payment terms: Bidders must accept all terms, conditions, and bidder qualifications; the County may deny access at its discretion. Winning bids are irrevocable and binding. The balance of the bid plus documentary transfer fees is due to the San Bernardino County Tax Collector within five (5) business days of the close date; the deposit is applied to the price. — https://sbcounty.mytaxsale.com/doc/tax_deed/rules
• Delinquent / auction list location: Published on the MyTaxSale platform (parcel listings + a separate “List of Parcels No Longer Eligible”) once a sale is posted — https://sbcounty.mytaxsale.com/ ; sale info also at the ATC tax-sale page — https://www.sbcountyatc.gov/tax-collector/tax-sale

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

• Where/how to redeem: Pay the amount necessary to redeem to the San Bernardino County Tax Collector before the sale. Per California law, the right of redemption terminates at the close of business on the last business day before the sale (RTC §§ 3707, 4101) — there is no post-sale redemption of a tax deed. See california.
• Local fees: Statutory — 10% delinquent penalty, 1½%/month redemption penalty, plus the $15 redemption fee (RTC §§ 4102–4103); the County does not appear to add a non-statutory local redemption surcharge. (no county-specific redemption surcharge located — see needs_verification)
• Redemption contact: Tax Collector, (909) 387-8308 — https://www.mytaxcollector.com/
• Deviations from state default: None identified; San Bernardino follows the RTC framework.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds, third-party-recovery-rules

Business-critical. California does not cap the fee on a tax-sale excess-proceeds recovery agreement (disclosure-only regime, RTC § 4675(c)) — see california. Local mechanics:

• Claim filing venue: Mail to the San Bernardino County Tax Collector, Attention: TAX SALES, 268 West Hospitality Lane, First Floor, San Bernardino, CA 92415-0360. The claim is addressed “To: The Board of Supervisors, San Bernardino County” but the Tax Collector has been delegated authority (under RTC § 4675.1 and County Policy 05-52) to approve/deny claims and file interpleaders. — EP claim form https://assets.ctfassets.net/wrl7z79vuuk1/1abAbxK8UC5zo6RsIXRHQZ/d83495a26b45f6fb33d0866bb3856415/375_May_2025_-_EP_claim_form.pdf ; Policy 05-52 https://assets.ctfassets.net/wrl7z79vuuk1/6eHgXU4H2FTl9oQAaS1AwK/e7ec4ec0b7c22eb9c3ca1699e3061309/Local_Rules_for_Excess_Proceeds_Claims__Policy_No._05-52_.pdf
• Claim form: “Claim for Excess Proceeds from the Tax Sale of Tax Defaulted Property Pursuant to California Revenue and Taxation Code §4675” — a notarized, sale-specific form (one per parcel) requiring a copy of photo ID for claimant and any assignee plus supporting documents (recorded grant/quitclaim deed; or recorded lien/judgment/deed of trust with a notarized “Statement of Amount Due and Owing under penalty of perjury”). Sale-375 form: https://assets.ctfassets.net/wrl7z79vuuk1/1abAbxK8UC5zo6RsIXRHQZ/d83495a26b45f6fb33d0866bb3856415/375_May_2025_-_EP_claim_form.pdf · Forms hub: https://www.sbcountyatc.gov/tax-collector/tax-sale/excess-proceeds
• Local deadline notes: Claims must be filed within one year of recordation of the tax deed (RTC § 4675). The County cannot begin processing until that one year has passed. (Example: for Sale 375, deeds recorded June 26, 2025 → claim deadline June 26, 2026.) Per County Policy 05-52, the Tax Collector may extend the one-year claim deadline by two periods of 30 days each for good cause, or up to three years if proceeds remain undisbursed and good cause (e.g., fraud) is shown; and may extend the 90-day post-award suit deadline by up to 60 days. — https://assets.ctfassets.net/wrl7z79vuuk1/6eHgXU4H2FTl9oQAaS1AwK/e7ec4ec0b7c22eb9c3ca1699e3061309/Local_Rules_for_Excess_Proceeds_Claims__Policy_No._05-52_.pdf
• Unclaimed-list published? Yes — the ATC publishes an Excess Proceeds page/list of sales with funds available to claim. — https://www.sbcountyatc.gov/tax-collector/tax-sale/excess-proceeds ; legacy view https://www.mytaxcollector.com/trTaxSale_EP.aspx . (Separately, an Unclaimed Tax Refund Search exists for property-tax overpayments — distinct from tax-sale excess proceeds — at https://www.sbcounty.gov/ATC/PIRFNet/search .)
• Contact: Tax Collector — Attention: Tax Sales, (909) 387-8308 — https://www.mytaxcollector.com/ (no individual claims-desk name/email published — see needs_verification)

C4. Offices & Contacts

Office	Name	Address	Phone	URL
Treasurer / Tax Collector	Auditor-Controller/Treasurer/Tax Collector (ATC) — Tax Collector div. (Ensen Mason)	268 West Hospitality Lane, San Bernardino, CA 92415-0360 (claims: First Floor, Attn: Tax Sales)	(909) 387-8308	https://www.sbcountyatc.gov/tax-collector ; https://www.mytaxcollector.com/
Board of Supervisors (excess-proceeds determinations, delegated to Tax Collector)	County of San Bernardino Board of Supervisors	385 N. Arrowhead Ave., San Bernardino, CA 92415	(909) 387-8322	https://main.sbcounty.gov/department/auditor-controller-treasurer-tax-collector-atc/
Recorder / County Clerk	Assessor-Recorder-County Clerk (ARC) — Hall of Records	222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415-0022	(909) 387-8306	https://arc.sbcounty.gov/recorder-clerk-hall-of-records/
Sheriff (if applicable)	N/A — tax-deed sales are administrative (Tax Collector), not sheriff-run	—	—	—

C5. Local Procedure Notes

• County Policy No. 05-52 — “Local Rules for Excess Proceeds Claims” (eff. 03/17/15; Board Item 17): under RTC § 4675.1, the Board delegated approval/denial of excess-proceeds claims (and interpleader filings) to the Tax Collector, with an annual report to the Board by June 30. Sets detailed proof rules for promissory notes (RTC/Civil Code §3415), trusts, partnerships, corporations/LLCs (good-standing evidence; foreign-corp Corp. Code §2105 certificate), and fictitious business names. — https://assets.ctfassets.net/wrl7z79vuuk1/6eHgXU4H2FTl9oQAaS1AwK/e7ec4ec0b7c22eb9c3ca1699e3061309/Local_Rules_for_Excess_Proceeds_Claims__Policy_No._05-52_.pdf
• Claim-basis limitation: Policy 05-52 ¶14 allows a claim based on an interest recorded after tax-deed recordation only in narrow cases (judgment/order in a case where the County was a party; timely dissolution-of-marriage rival claims; or an estate where letters testamentary issued within one year of the tax deed).
• Deviations from state default: None material — the County tracks the RTC framework; the local rules tighten evidentiary proof and codify the discretionary extensions above.
• Notable quirks: Online-only sales via Grant Street Group (not Bid4Assets, the more common statewide vendor — see california). Largest U.S. county by area → very large, mixed parcel inventory (incl. timeshares and remote desert land).

C6. Records Access

• Parcel / property info (govPIMS): https://arcpropertyinfo.sbcounty.gov/ · property-info hub https://arc.sbcounty.gov/property-information/
• Recorder / deed search (Official Records index, 1958–present; images in-office): https://arc.sbcounty.gov/official-records/
• GIS / parcel viewer & assessor maps: https://assessormapviewer.arc.sbcounty.gov/ · public parcel viewer https://www.arcgis.com/apps/webappviewer/index.html?id=87e70bb9b6994559ba7512792588d57a
• Tax payment portal: https://www.mytaxcollector.com/ (pay by eCheck free; phone (909) 387-8308 / (760) 241-8829)
• Tax-sale auction site: https://sbcounty.mytaxsale.com/

C7. Meta

• sources:
  • {type: gov_policy_pdf, url: “https://assets.ctfassets.net/wrl7z79vuuk1/6eHgXU4H2FTl9oQAaS1AwK/e7ec4ec0b7c22eb9c3ca1699e3061309/Local_Rules_for_Excess_Proceeds_Claims__Policy_No._05-52_.pdf”, retrieved: 2026-06-01} — County Policy 05-52 (RTC §4675.1 delegation to Tax Collector; proof rules; extension authority) — full text extracted
  • {type: gov_form_pdf, url: “https://assets.ctfassets.net/wrl7z79vuuk1/1abAbxK8UC5zo6RsIXRHQZ/d83495a26b45f6fb33d0866bb3856415/375_May_2025_-_EP_claim_form.pdf”, retrieved: 2026-06-01} — Sale 375 EP claim form: dates May 10–16 2025, deeds recorded 6/26/2025, deadline 6/26/2026, filing address 268 W Hospitality Ln First Floor Attn: Tax Sales 92415-0360 — full text extracted
  • {type: gov_portal, url: “https://sbcounty.mytaxsale.com/doc/tax_deed/rules”, retrieved: 2026-06-01} — Grant Street Group auction rules: free year-round registration, County-set deposit, 5-business-day balance, binding bids
  • {type: gov_portal, url: “https://sbcounty.mytaxsale.com/”, retrieved: 2026-06-01} — auction platform home; “next Tax Sale not yet scheduled”
  • {type: gov_portal, url: “https://sbcounty.mytaxsale.com/reports/total_sales”, retrieved: 2026-06-01} — prior-sale results incl. May 2025 (Sale 375)
  • {type: gov_page, url: “https://www.sbcountyatc.gov/tax-collector/tax-sale/excess-proceeds”, retrieved: 2026-06-01} — ATC excess-proceeds list/forms hub (JS-rendered; corroborated via search + form PDFs)
  • {type: gov_page, url: “https://main.sbcounty.gov/department/auditor-controller-treasurer-tax-collector-atc/”, retrieved: 2026-06-01} — ATC department, 385 N Arrowhead Ave, (909) 387-8322
  • {type: gov_page, url: “https://arc.sbcounty.gov/recorder-clerk-hall-of-records/”, retrieved: 2026-06-01} — Recorder-Clerk Hall of Records, 222 W Hospitality Ln
  • {type: gov_portal, url: “https://www.mytaxcollector.com/”, retrieved: 2026-06-01} — Tax Collector payment portal, (909) 387-8308
  • {type: gov_portal, url: “https://arcpropertyinfo.sbcounty.gov/”, retrieved: 2026-06-01} — govPIMS parcel/property info
  • {type: gov_portal, url: “https://assessormapviewer.arc.sbcounty.gov/”, retrieved: 2026-06-01} — Assessor map viewer / GIS
  • {type: gov_portal, url: “https://www.sbcounty.gov/ATC/PIRFNet/search”, retrieved: 2026-06-01} — Unclaimed Tax Refund search (distinct from tax-sale excess proceeds)
• needs_verification:
  • Exact next-sale date (none scheduled at last_verified) and the per-sale deposit amount / bid increment (set by the County each sale; not in standing rules).
  • Population figure (~2.18M) is from general knowledge, not a retrieved Census page.
  • Recorder-Clerk phone (909) 387-8306 taken from directory corroboration, not a primary ATC/ARC contact page line read directly.
  • Whether the ATC publishes a downloadable roster of current claimable excess-proceeds balances (vs. only sale-by-sale forms) — the EP page is JS-rendered and not read line-by-line; corroborated via search only.
  • No county-specific redemption surcharge located (assumed statutory only).
  • No individual excess-proceeds claims-desk contact name/email published (only the Tax Sales unit line).
• cross_links: california, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, fjaeran-v-board-of-supervisors-san-bernardino
• changelog:
  • 2026-06-01 — Initial population (county autoresearch). Verified: Grant Street Group/MyTaxSale platform; annual online sales (last = Sale 375, May 2025, deeds recorded 6/26/2025); EP claim filing address (268 W Hospitality Ln, 1st Fl, Attn: Tax Sales, 92415-0360); EP claim form; County Policy 05-52 delegating claims to Tax Collector with discretionary deadline extensions; offices, parcel/GIS/recorder/payment portals. gap_score 6 (all honest needs_verification, rubric row 2; no uncited legal claims).

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Legal information, not legal advice. This page summarizes San Bernardino County’s local tax-sale and surplus procedure from the county’s own official sources as of the last_verified date. Procedures, platforms, dates, and forms change; verify against the cited county pages and the parent framework california, and consult a licensed California attorney before acting.