USA Foreclosure Wiki

San Mateo County, CA

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San Mateo 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 San Mateo County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Redwood City · Population: 764,442 (2020 census) · Recording unit: county
  • FIPS: 06081
  • Parent legal framework: california (tax-deed state; no lien certificates; no post-sale redemption; excess proceeds under RTC §§ 4674–4676)

C1. Local Tax Sale

  • Conducts own sale? Yes — the Treasurer-Tax Collector (Sandie Arnott) conducts the sale. San Mateo County does not sell tax lien certificates. — Source: Tax Sale FAQs PDF (smcgov.org, May 2025)
  • Platform: Grant Street Group / sanmateo.mytaxsale.com (online auction). The county previously used Bid4Assets; as of at least the August 2023 auction, Grant Street Group runs the platform. — Source: sanmateo.mytaxsale.com (retrieved 2026-06-02); Tax Sale FAQs PDF
  • Calendar: Sales are typically held online in August (the most recent documented sale was August 24–25, 2023). No sale was scheduled as of the 2026-06-02 retrieval date. Registered users receive email notifications when a sale is posted. — Source: Tax Sale FAQs PDF; sanmateo.mytaxsale.com prior-sale results page (retrieved 2026-06-02)
  • Next known sale: Not yet scheduled as of 2026-06-02. — Source: sanmateo.mytaxsale.com home page (retrieved 2026-06-02)
  • Minimum bid: Must cover the total amount necessary to redeem plus costs of sale, per RTC § 3698.5. Unsold properties may be reoffered at a lower price in future auctions. — Source: Tax Sale FAQs PDF; california module 1
  • Registration: Free; register at sanmateo.mytaxsale.com. Vesting information (how the buyer will hold title) must be provided at registration and cannot be changed afterward. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Deposit: A deposit is required before bidding; the exact amount is set by the Tax Collector and posted when a sale is scheduled. A $35 non-refundable processing fee is charged in addition to the deposit. Unsuccessful bidders receive deposit refunds within approximately 10 business days. (Exact deposit dollar amount not found in the currently retrieved official documents — see needs_verification) — Source: Tax Sale FAQs PDF; sanmateo.mytaxsale.com FAQ page
  • Bidder requirements: Any person may register. Payment within 5 business days of sale close (via ACH debit or wire transfer to Grant Street Group). Non-payment results in deposit forfeiture and a 5-year ban from bidding. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Additional costs beyond purchase price: Documentary transfer tax $0.55 per$500 (or fraction) of purchase price (over $100); recording fees; and any other applicable fees. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Delinquent list location: The list of properties approved for sale is posted on sanmateo.mytaxsale.com approximately 3–4 weeks before the auction date. Not all listed properties will be auctioned (some may be redeemed, subject to bankruptcy, or removed due to incomplete notification). — Source: Tax Sale FAQs PDF; sanmateo.mytaxsale.com FAQ page (retrieved 2026-06-02)

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

  • Where to redeem: San Mateo County Tax Collector’s Office, 555 County Center, 1st Floor, Redwood City, CA 94063. The right of redemption ends at the close of business on the last business day before the tax sale, consistent with RTC § 3707. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Local fees: Standard RTC redemption formula applies (defaulted taxes + penalties + 1½%/month redemption penalty + $15 redemption fee under RTC §§ 4102–4103). No county-specific deviation identified. — Source: Tax Sale FAQs PDF (redemption consistent with california state framework); california module 2
  • Redemption contact: Tax Collector’s Office · (866) 220-0308 · taxmaster@smcgov.org · 555 County Center, 1st Floor, Redwood City, CA 94063 · M–F 9 a.m.–5 p.m. — Source: smcgov.org/tax/contact-tax-collectors-office (retrieved 2026-06-02)
  • Deviations from state default: None identified. San Mateo County follows the standard California pre-sale-only redemption framework under RTC §§ 4101, 3707. There is no post-sale redemption for a tax deed. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)

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

▸ For Investors / Operators — San Mateo County holds its tax-defaulted auction online in August via Grant Street Group (sanmateo.mytaxsale.com); no sale was scheduled as of 2026-06-02 — registered users receive email notifications when a sale is posted. The deposit amount is set by the Tax Collector per sale (the $35 non-refundable processing fee is fixed); full payment is due within 5 business days via ACH or wire. Vesting is locked at registration and cannot be changed. Failure to pay forfeits the deposit and triggers a 5-year ban. Documentary transfer tax of$0.55 per $500 plus recording fees are added to the purchase price. There is no post-sale redemption on a California tax deed; the right to redeem terminates at close of business the last business day before the sale at 555 County Center, 1st Floor, Redwood City.

▸ For Former Owners — Excess proceeds claims are filed with San Mateo County Tax Collector’s Office, Attn: Amy Moon, Tax Sales Dept., 555 County Center, 1st Floor, Redwood City, CA 94063-1665, using the county’s “Claim for Excess Proceeds” form (smcgov.org/media/145872/download). The deadline is one year from the date the tax deed is recorded; late submissions are not accepted. Note that the county deducts a $300 processing fee from the excess proceeds before distribution. After the Tax Collector and legal staff review, the Board of Supervisors approves final distribution and the Controller issues a check within 90 days of approval. Disputes must be submitted in writing within 90 days of notification.

  • Claim filing venue: San Mateo County Tax Collector’s Office · Attn: Amy Moon, Tax Sales Dept. · 555 County Center, 1st Floor · Redwood City, CA 94063-1665 — Source: Claim for Excess Proceeds form (smcgov.org/media/145872/download, retrieved 2026-06-02)
  • Claim form: “Claim for Excess Proceeds” — available at https://www.smcgov.org/media/145872/download?inline= — Source: smcgov.org/tax/excess-proceeds (retrieved 2026-06-02)
  • Local deadline notes: Claims must be submitted within one year of the date the tax deed is recorded. Submissions must be postmarked or received before the one-year expiration; late submissions are not accepted. Claims submitted too early (before the deed is recorded or before the county’s review window opens) are not reviewed until after the one-year period from deed recordation begins. — Source: Tax Sale FAQs PDF; Claim for Excess Proceeds form (both retrieved 2026-06-02); RTC § 4675(a)
  • Local processing fee: San Mateo County deducts a $300 processing fee from the excess proceeds. (This is a county-specific local fee; the SCO guide permits counties to deduct notification costs — RTC § 4676(d). Whether this $300 is the cost-of-notification deduction or a separate local fee is not clarified in retrieved documents — see needs_verification.) — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Review process: Claims are reviewed by the Tax Collector and legal staff; additional information may be requested. A final distribution recommendation is approved by the Board of Supervisors. After approval, the Controller issues a County check within 90 days. Disputes must be submitted in writing within 90 days of notification; funds are held until disputes are resolved. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Priority waterfall (RTC § 4675):
    1. Lienholders of record (by priority)
    2. Former owners/record-title holders — Source: Claim for Excess Proceeds form (retrieved 2026-06-02); RTC § 4675
  • Assignment of claim: Permitted by a dated, written instrument that explicitly assigns the right to claim excess proceeds; executed after the sale; both parties must have disclosed to each other all facts relating to the value of the right being assigned. A written assignment agreement and full disclosure of proceeds amount and claimant rights is required when filing on behalf of another. — Source: Claim for Excess Proceeds form; Tax Sale FAQs PDF (both retrieved 2026-06-02); RTC § 4675(c)
  • Required documentation:
    • All claimants: completed claim form + copy of recorded document proving ownership or lien interest
    • Lienholders (§4675(a)): original promissory note, trust deed, any assignments, statement of original and remaining lien amount as of sale date
    • Record owners (§4675(b)): original recorded deed or other conveyance, notarized verification of identity, photo ID; supporting docs (utility bills, repair receipts)
    • Heirs: above + completed Probate Code § 13100 affidavit + notarized identity verification
    • Assignees/agents (§4675(c)): all of the above for the underlying interest holder + verified affidavit executed by all assignment parties confirming disclosure of excess-proceeds amount and of claimant’s right to file directly at no cost — Source: Claim for Excess Proceeds form (retrieved 2026-06-02); RTC §§ 4675(a)–(c)
  • Unclaimed-funds list published: (Whether San Mateo County publishes a public list of unclaimed excess proceeds on its website was not confirmed in retrieved documents — see needs_verification.) The Tax Sale FAQs PDF states the list “will be posted under the Forms/Brochures section on our website” if available.
  • Unclaimed list URL: (needs_verification — check smcgov.org/tax for Forms/Brochures section)
  • Contact: Tax Collector’s Office — (866) 220-0308 — taxmaster@smcgov.org — Amy Moon, Tax Sales Dept. (claims contact per the claim form) — Source: Claim for Excess Proceeds form; smcgov.org/tax/contact (both retrieved 2026-06-02)

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer-Tax CollectorSandie Arnott555 County Center, 1st Floor, Redwood City, CA 94063(866) 220-0308 (Tax) / (650) 363-4580 (Treasurer)https://www.smcgov.org/tax
Assessor-County Clerk-RecorderMark Church555 County Center, 1st Floor, Redwood City, CA 94063(650) 363-4500 (Assessor) / (650) 363-4500 (Recorder)https://smcacre.gov
Sheriff (Civil Enforcement Bureau)Sheriff Kenneth Binder (appointed Nov. 2025)330 Bradford Street, Redwood City, CA 94063(650) 363-4911https://www.smcsheriff.com/support-services/civil-enforcement-bureau

Sources: smcgov.org/tax/contact-tax-collectors-office (retrieved 2026-06-02); smcacre.gov/county-clerk-recorder/location/county-clerk-recorder-division (retrieved 2026-06-02); smcgov.org/treasurer (retrieved 2026-06-02); smcgov.org/ceo/news/supervisors-appoint-ken-binder-san-mateo-county-sheriff (retrieved 2026-06-02 via search).

C5. Local Procedure Notes

  • No lien certificates. San Mateo County explicitly confirms it does not sell tax lien certificates. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Online-only auction. The tax sale is conducted exclusively online via sanmateo.mytaxsale.com (Grant Street Group); no in-person bidding. — Source: sanmateo.mytaxsale.com (retrieved 2026-06-02)
  • Typical month: August. Tax Sale FAQs state sales are “typically held online in August.” The most recent documented sale was August 24–25, 2023. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • 5-year ban for non-payment. Winning bidders who fail to pay within 5 business days forfeit the deposit and are barred from bidding for five years. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Board of Supervisors approves excess-proceeds distributions. Under RTC § 4675.1 the board may delegate to a county officer; in San Mateo County, claims are reviewed by the Tax Collector and legal staff with a recommendation to the Board, which issues final approval. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Controller issues checks 90 days post-approval. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • $300 processing fee deducted from excess proceeds. County-specific; confirm against current FAQ before filing. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)
  • Sheriff’s Sales (judicial/execution). The Civil Enforcement Bureau conducts real-property sales under writ of sale (judicial foreclosures, execution sales). Notices published in San Mateo County Times & San Jose Mercury News and posted at 330 Bradford Street (Hall of Justice). Judicial sales are subject to a post-sale statutory redemption period under CCP §§ 729.030/729.060 (3 months or 1 year). — Source: smcsheriff.com/support-services/civil-enforcement-bureau/sheriffs-sales (retrieved 2026-06-02 via search summary; SSL error prevented direct fetch)
  • Property evictions post-sale handled through civil process; contact Sheriff’s Civil Division. — Source: Tax Sale FAQs PDF (retrieved 2026-06-02)

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Exact deposit dollar amount for the tax-deed auction. The Tax Sale FAQ (retrieved) states “a deposit is required” and references Tax Collector rules, but does not state the specific dollar amount (older Bid4Assets storefront cited $1,500 +$35, but Bid4Assets is no longer the platform; current Grant Street FAQ says only “$35 non-refundable processing fee” without stating the deposit principal). Confirm at sanmateo.mytaxsale.com when the next sale is posted or by calling TCAuction@smcgov.org.
  • Whether the $300 processing fee deducted from excess proceeds is the county’s “cost of notification” deduction authorized by RTC § 4676(d), or a separate local fee, and whether it has Board authorization. Primary source: Tax Sale FAQ PDF confirms the fee; its legal basis was not stated.
  • Whether San Mateo County publishes a public list of properties with unclaimed excess proceeds on its website (Tax Sale FAQ says “if available, it will be posted under Forms/Brochures”). Direct URL for any such list not found.
  • Sheriff Kenneth Binder appointment date and Civil Enforcement Bureau direct phone (search summaries provide Nov. 2025 appointment and (650) 363-4911 number; direct smcsheriff.com fetch failed due to SSL certificate error).
  • Sheriff’s Civil Enforcement Bureau exact procedures and fees for real-property (judicial foreclosure) sales. Direct fetch of smcsheriff.com was blocked by SSL; data from search summary only.
  • Whether the Board of Supervisors has adopted a formal RTC § 4675.1 delegation resolution vesting excess-proceeds determination authority in the Tax Collector rather than the full Board (Tax Sale FAQ implies Board approves final distribution; confirmation of any formal delegation not found in retrieved docs).

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

changelog:

  • 2026-06-02 — Initial population (autoresearch wave 1). Primary sources retrieved: Tax Sale FAQs PDF (May 2025), Claim for Excess Proceeds form (Sep 2023), smcgov.org/tax portals, smcacre.gov portals, Grant Street Group auction platform. Key local facts confirmed: Grant Street Group platform, August auction schedule, $300 excess-proceeds processing fee, Amy Moon (Tax Sales Dept.) claim contact, Board of Supervisors approval with 90-day Controller check,$35 non-refundable processing fee. Deposit principal amount and unclaimed-proceeds list URL remain unconfirmed.

▸ For Investors / Operators — San Mateo County holds its tax-defaulted auction online in August via Grant Street Group (sanmateo.mytaxsale.com); no sale was scheduled as of 2026-06-02 — registered users receive email notifications when a sale is posted. The deposit amount is set by the Tax Collector per sale (the $35 non-refundable processing fee is fixed); full payment is due within 5 business days via ACH or wire. Vesting is locked at registration and cannot be changed. Failure to pay forfeits the deposit and triggers a 5-year ban. Documentary transfer tax of $0.55 per $500 plus recording fees are added to the purchase price. There is no post-sale redemption on a California tax deed; the right to redeem terminates at close of business the last business day before the sale at 555 County Center, 1st Floor, Redwood City.

▸ For Former Owners — Excess proceeds claims are filed with San Mateo County Tax Collector’s Office, Attn: Amy Moon, Tax Sales Dept., 555 County Center, 1st Floor, Redwood City, CA 94063-1665, using the county’s “Claim for Excess Proceeds” form (smcgov.org/media/145872/download). The deadline is one year from the date the tax deed is recorded; late submissions are not accepted. Note that the county deducts a $300 processing fee from the excess proceeds before distribution. After the Tax Collector and legal staff review, the Board of Supervisors approves final distribution and the Controller issues a check within 90 days of approval. Disputes must be submitted in writing within 90 days of notification.

Legal information, not legal advice. This page summarizes publicly available information from San Mateo County official sources as of the last_verified date. Law and county procedures change; verify against the cited sources and consult a licensed California attorney before acting.

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