State Foreclosure Law Library

california

22 min read

California — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

California is a tax-deed state, not a tax-lien-certificate state. There is no investor lien certificate and no bid-down-interest auction. When property becomes tax-defaulted and remains unredeemed for five years (three years for nonresidential commercial property, or when a city/county/abatement-lienholder so requests), the county tax collector acquires the statutory power to sell under Rev. & Tax. Code (RTC) § 3691 and sells the deed at public auction (usually online) to the highest bidder. The owner’s right to redeem is cut off at the close of business the day before the sale (RTC § 3707) — there is no post-sale redemption of a tax deed. Critically for surplus work, California has refunded excess proceeds to former owners and lienholders since the 1980s under RTC §§ 4671–4676, so it was already substantially Tyler-compliant; SB 964 (2023–24) reinforced that posture. California’s excess-proceeds statute imposes disclosure duties on third-party recovery agents but, unlike Texas, sets no statutory percentage fee cap on a tax-sale excess-proceeds agreement (see module 3 — this is a key operating distinction).

0. Identity & Classification

  • Recording unit: county (58 counties)
  • Tax sale type: tax deed (sale “to private parties after deed to state”; no lien certificate, no redeemable-deed redemption period after sale) — RTC §§ 3691, 3708
  • Tax foreclosure process: administrative — no court action is required to convey to the state or to sell; the tax collector exercises a statutory power of sale after the default/“deed to state” matures. — RTC §§ 3691, 3692 — https://california.public.law/codes/revenue_and_taxation_code_section_3691
  • Mortgage foreclosure process: predominantly non-judicial (power of sale under a deed of trust); judicial foreclosure also available. — Civ. Code § 2924; Code Civ. Proc. §§ 725a–730.5 — https://codes.findlaw.com/ca/civil-code/civ-sect-2924/
  • Selling authority: county treasurer-tax collector. — RTC §§ 3691, 3698.5
  • Statutory home: RTC Division 1, Part 6 (Tax Sales, §§ 3351–3972) and Part 7 (Redemption, §§ 4101–4379) and Part 8 (Distribution / Excess Proceeds, §§ 4671–4676). Index: https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml?tocCode=RTC
  • Tyler v. Hennepin compliance: compliant (pre-existing scheme, reinforced post-Tyler). RTC § 4674 directs the post-sale surplus to be distributed and RTC § 4675 lets the former owner / lienholders claim excess proceeds above taxes and costs — the county does not retain the equity. SB 964 (Seyarto, 2023–24) was enacted to confirm Tyler compliance. See tyler-v-hennepin-county. — https://sr32.senate.ca.gov/bill/sb-964-chapter-8-housing-compliance-supreme-court

1. Tax Sale Mechanics

  • What is sold: a tax deed to the property (the purchaser takes title, subject to the limited challenge/notice risks in module 7 — there is no post-sale right of redemption). — RTC §§ 3691, 3708, 3712
  • Bidding method: premium / highest-bid public auction; sealed-bid sales are permitted in limited circumstances under RTC § 3692. “With the exception of the sealed bid sale procedures … all sales … shall be at public auction to the highest bidder.” — RTC § 3693 — https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-3693.html . There is no bid-down-interest mechanism (California has no lien certificates).
  • Interest / penalty (pre-sale, to the county): delinquency yields a 10% delinquent penalty and, once tax-defaulted, a redemption penalty of 1½% (1.5%) per month (18%/yr) on the defaulted amount until redeemed. — RTC § 4103(a) — https://california.public.law/codes/revenue_and_taxation_code_section_4103 . (There is no investor “yield” because there is no certificate.)
  • Minimum bid composition: not less than the total amount necessary to redeem plus costs of sale (taxes, all penalties, costs). The tax collector may set a higher minimum at discretion; a parcel offered before with no acceptable bid may be re-offered at a reduced minimum with Board of Supervisors approval. — RTC § 3698.5 — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (State Controller Excess Proceeds Guide 2025, p.5)
  • Sale frequency / typical month: varies by county; most counties hold one or more auctions per year, commonly in spring and/or fall (e.g., Los Angeles, Sonoma, Placer counties run annual online sales). (exact dates are county-specific — see needs_verification)
  • Venue: online or in person; online auctions are widely used and authorized (counties seek Board approval for online sales). — RTC § 3692.4 (authorizes electronic/Internet sales); see SCO Public Auctions page — https://www.sco.ca.gov/ardtax_public_auction.html
  • Platform vendors: county-by-county; Bid4Assets is the dominant statewide vendor for online tax-defaulted auctions; some counties use GovEase or RealAuction. (per-county vendor not individually verified against a primary source — see needs_verification)
  • Registration / deposit: county-specific; bidders typically register on the auction platform and post a refundable deposit (often 5,000) plus a per-parcel bid increment in advance. (per-county amounts not primary-sourced — see needs_verification)
  • Subsequent taxes (“subs”): N/A — California has no certificate “subs” mechanism (no lien certificates). The purchaser at the tax-deed sale takes the property; post-sale taxes are the new owner’s responsibility.

2. Right of Redemption → see right-of-redemption

  • Pre-sale right: YES, and it is the only redemption right. Tax-defaulted property may be redeemed at any time until the right of redemption is terminated — i.e., until 5:00 p.m. (close of business) on the last business day before the sale. — RTC §§ 4101, 3707(a)(1) — https://california.public.law/codes/revenue_and_taxation_code_section_4101
  • Post-sale period: NONE. Once the tax deed is recorded, the former owner has no statutory right to redeem the property (only a residual right to claim excess proceeds — see module 3). — RTC § 3708 (deed conveys title); RTC § 3691 (sale extinguishes the right to redeem)
  • Who may redeem (pre-sale): the owner, or any person having an interest in or lien on the property (anyone who would be a “party of interest”). — RTC §§ 4101, 4675(a)
  • Redemption amount formula: the amount necessary to redeem = (a) all prior-year defaulted taxes + (b) delinquent penalties and costs + (c) redemption penalties (1½%/month under § 4103) + (d) a redemption fee ($15 for parcels defaulted on/after 1/1/1984). — RTC §§ 4102, 4103 — https://california.public.law/codes/revenue_and_taxation_code_section_4102
  • Premium to certificate holder: N/A — no certificates, no investor premium.
  • Procedure: redemption is made by paying the tax collector the § 4102 amount (or entering an installment plan under RTC §§ 4216–4218 before the property is subject to the power of sale). — RTC §§ 4102, 4216
  • Extinguishment: the right of redemption terminates at the close of business on the last business day before the sale; thereafter the property may be sold and the deed conveys title free of the right to redeem. — RTC § 3707
  • Special tolling: installment plans (§§ 4216–4218) suspend the power of sale while payments are current; (minors / incompetents / SCRA tolling of the pre-sale redemption right not located in a retrieved primary source — see needs_verification)

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

  • Belongs to: priority waterfall ending with the former owner — the county does not keep the surplus. — RTC §§ 4674, 4675
  • What counts as “excess proceeds”: the amount remaining from the sale after all required distributions (taxes, penalties, costs of sale) have been made; notice of the right to claim must be given when excess proceeds exceed $150. — RTC §§ 4674, 4676(a) — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide p.5)
  • Claim waterfall (RTC § 4675, in order of priority):
    1. Lienholders of record prior to recordation of the tax deed, in the order of their priority;
    2. Any person with title of record to all or any portion of the property prior to recordation of the tax deed. — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide pp.6–7); fractional/co-ownership is distributed according to ownership share (first-corp-v-county-of-santa-clara).
  • Filing venue: a written claim filed with the county (county tax collector / board of supervisors), not a court. The board of supervisors determines the proof required and decides claims. — RTC § 4675(d)
  • Claim deadline: one year following recordation of the tax collector’s deed to the purchaser; the claim must be postmarked on or before the one-year date to be timely. — RTC § 4675(a)(1)–(2) — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide pp.5, 10)
  • Escheat / unclaimed: excess proceeds are held in a delinquent tax sale trust fund for at least one year; if unclaimed after the claim period, they are transferred to the county general fund (not state escheat). The county may also deduct the cost of notification from the proceeds and deposit that into the general fund. — RTC §§ 4674, 4676(d) — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide pp.6, 10)
  • Documentation required: proof of the claimant’s interest — for lienholders: trust deed/note/lien and any assignments; for record owners: the deed; plus court orders, proof of amount due, entity formation docs as the board requires. Heirs may claim via affidavit under Probate Code §§ 13100 et seq. — RTC § 4675(d), (f); SCO Guide pp.11–12
  • Third-party recovery (surplus-recovery agents):
    • fee_cap_pct: none for tax-sale excess proceeds. RTC § 4675 imposes disclosure obligations on a person acting on behalf of a party of interest but does not cap the fee or premium an agent may charge. (By contrast, the separate unclaimed-property regime administered by the State Controller caps a “heir finder/investigator” fee at 10% under Code Civ. Proc. § 1582 — but that governs SCO unclaimed property, NOT county tax-sale excess proceeds. Do not conflate the two.) — RTC § 4675(c); cf. SCO investigator rules https://sco.ca.gov/upd_investigator_about.html
    • licensing_required: no dedicated state license for non-attorney tax-sale excess-proceeds recovery is established by RTC Part 8. (whether other licensing / UPL rules apply not confirmed against a primary source — see needs_verification)
    • assignment_of_claim_allowed: yes — an assignment of the right to claim excess proceeds is permitted, but the claim must include an assignment of excess proceeds with a notarized affidavit of assignment, signed AFTER the tax sale, and the assignment must explicitly state the right to claim excess proceeds is being assigned. — RTC § 4675(c), (f); SCO Guide p.12; see fjaeran-v-board-of-supervisors-san-bernardino (assignment of judgment may suffice as a party-of-interest claim)
    • cooling_off_period: the affidavit of assignment must be executed after the tax sale (a pre-sale assignment is ineffective for this purpose); (no separate statutory waiting-period beyond “after the sale” located — see needs_verification)
    • contract_disclosure_rules: an agent acting on behalf of a party of interest must submit proof that (1) the amount and source of the excess proceeds were disclosed to the party of interest, and (2) the party was advised of the right to file a claim directly with the county at no cost. — RTC § 4675(c); SCO Guide p.12
    • prohibited_practices: failure to make the § 4675(c) disclosures defeats the agent’s claim; a quitclaim deed does not by itself transfer the right to collect excess proceeds (mission-valley-east-v-county-of-kern).
    • citation: RTC § 4675(c), (f) — https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=4675.&lawCode=RTC ; SCO Excess Proceeds Guide 2025 — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf
  • Notice to former owner required? Yes — within 90 days after recordation of the tax deed, the county must make a reasonable effort to obtain the name and last-known address of each party of interest and mail notice of the right to claim; if an address can’t be obtained, publish once a week for three successive weeks. — RTC § 4676(b), (c); SCO Guide p.9

4. Mortgage Foreclosure

  • Process: predominantly non-judicial via a power-of-sale clause in a deed of trust; judicial foreclosure available but rare. — Civ. Code § 2924; Code Civ. Proc. §§ 725a–730.5 — https://codes.findlaw.com/ca/civil-code/civ-sect-2924/
  • Timeline (non-judicial):
    • Notice of Default (NOD): recorded; begins a three-month (≈90-day) waiting period before a notice of sale may be given. — Civ. Code § 2924
    • Notice of Sale (NOS): after the 3 months, the NOS must be published, posted on the property, posted in a public place, and mailed, with the sale set at least 20 days after the NOS is given; the NOS is recorded at least 14 days before the sale. — Civ. Code § 2924f; alllaw/Nolo summary https://www.alllaw.com/articles/nolo/foreclosure/laws-in-california.html
    • Sale: public auction to the highest bidder; no court confirmation for non-judicial sales.
  • Reinstatement right: the borrower may reinstate (cure the arrears and stop the sale) at any time until five business days before the sale date. — Civ. Code § 2924c — https://codes.findlaw.com/ca/civil-code/civ-sect-2924c/
  • Redemption after sale:
    • Non-judicial trustee’s sale: NONE — no post-sale redemption. — Civ. Code § 2924 (no redemption provision); alllaw/Nolo summary
    • Judicial foreclosure: a statutory post-sale redemption exists — 3 months if the sale proceeds satisfied the debt, 1 year if a deficiency remains. — Code Civ. Proc. §§ 729.030, 729.060 (redemption periods cited from secondary summary; primary section text not separately fetched — see needs_verification)
  • Deficiency judgment: barred after a non-judicial sale (Code Civ. Proc. § 580d); barred entirely (judicial or non-judicial) on purchase-money loans for owner-occupied 1–4-unit dwellings and seller-financed loans (Code Civ. Proc. § 580b). After a judicial foreclosure where a deficiency is allowed, a fair-value limitation applies (§ 580a). — Code Civ. Proc. §§ 580a, 580b, 580d — https://underwood.law/blog/californias-anti-deficiency-law-ccp-%C2%A7-580/ (anti-deficiency framework corroborated via secondary source; primary § 580 text not separately fetched — see needs_verification)
  • Surplus distribution (mortgage): the trustee distributes sale proceeds in order: (1) costs/expenses of sale incl. trustee and attorney fees; (2) the obligation secured by the foreclosing deed of trust; (3) junior liens/encumbrances in priority order; (4) the trustor / borrower. — Civ. Code § 2924k — https://codes.findlaw.com/ca/civil-code/civ-sect-2924k.html
  • Sale officer: trustee (or substitute trustee) under the deed of trust; referee/levying officer in a judicial foreclosure.

5. Sale Procedure Playbooks

  • Tax-collector (treasurer) sale — ordered steps: → see treasurer-sale
    1. Property becomes tax-defaulted (delinquent at the end of the fiscal year); a “deed to state” / power-of-sale clock runs. — RTC §§ 3436, 3691
    2. After 5 years (3 years nonresidential commercial, or on request of a city/county/abatement lienholder) the tax collector acquires the power to sell. — RTC § 3691
    3. Tax collector sets the minimum bid (≥ amount to redeem + costs) and gives statutory notice (mailing + publication + posting). — RTC §§ 3698.5, 3701, 3702–3704
    4. Right of redemption terminates at close of business the day before the sale. — RTC § 3707
    5. Public auction (usually online) to the highest bidder; sealed bids allowed in limited cases. — RTC §§ 3692, 3693
    6. Tax collector executes and records the tax deed; title passes (subject to the limited defects in module 7). — RTC §§ 3708, 3708.1, 3712
    7. Excess proceeds (> $150) held ≥1 year; claims under § 4675 within 1 year; surplus to lienholders then former owner. — RTC §§ 4674, 4675, 4676
  • Sheriff sale (judicial / execution): used for judicial mortgage foreclosure and execution sales — levying officer/sheriff sells; subject to the judicial post-sale redemption (§§ 729.030–729.060). → see sheriff-sale
  • Notice requirements (tax sale): mailed notice to the last assessee and parties of interest; publication in a newspaper of general circulation and posting; notice not less than 45 days before the sale (RTC § 3701 framework). — RTC §§ 3701, 3702, 3704.7 (exact day-counts of each notice step not individually quoted from a retrieved primary source — see needs_verification)
  • Upset bid / confirmation: none for tax-deed or non-judicial trustee sales (final at the hammer). Judicial-foreclosure (sheriff) sales are subject to the statutory post-sale redemption window rather than an upset bid.
  • Payment terms: full payment by the deadline set by the tax collector (cash/wire/certified funds via the auction platform); for nonresidential commercial, if the high bidder fails to consummate, the property may be offered to the next-highest bidder. — RTC § 3693.1; SCO Chapter 7 Tax Sales FAQ https://www.sco.ca.gov/Files-ARD-Tax-Info/chapter7_faq.pdf
  • Deed issued: tax deed conveying title; it conveys the property free of most prior encumbrances (subject to listed exceptions in RTC § 3712 — e.g., certain easements, recorded restrictions, IRS liens with redemption rights, special assessments). — RTC §§ 3708, 3712

6. Due Process & Notice → see due-process-notice

  • Standard: notice “reasonably calculated, under all the circumstances, to apprise interested parties” (mullane-v-central-hanover); the tax collector must make a reasonable effort to ascertain the names and last-known addresses of parties of interest. — jones-v-flowers (cited in the SCO Guide p.7); RTC § 3701
  • Required attempts: reasonable search for owner/lienholder addresses; mailed notice to identifiable parties; publication (newspaper of general circulation, once weekly for three successive weeks) where an address cannot be obtained. — RTC §§ 3701, 4676(b)–(c); walker-v-city-of-hutchinson (publication sufficient only when address unobtainable)
  • Consequence of defective notice: the sale is voidable — RTC §§ 3725–3731 provide a statutory action to set aside an invalid tax sale, subject to a one-year limitations period running from recordation of the deed (RTC § 3725); the validity of a sale is not compromised merely because a party-of-interest name could not be obtained through reasonable effort (RTC § 3701). — RTC §§ 3701, 3725, 3726
  • Leading cases: jones-v-flowers, walker-v-city-of-hutchinson, mullane-v-central-hanover, mennonite-v-adams

7. Title & Marketability

  • Deed warranty level: none — the tax deed conveys the county’s interest without warranty. — RTC § 3708
  • Marketable immediately? No, in practice. Although a tax deed conveys title “free of all encumbrances” except those listed in RTC § 3712, the one-year statutory window to attack the sale (RTC § 3725) and the one-year excess-proceeds period mean purchasers usually wait out the year and/or quiet title before reselling or insuring.
  • Quiet title required? Practically yes — title insurers generally require a quiet-title action (or the running of the § 3725 period) before insuring a tax deed.
  • SOL to challenge the tax deed: a proceeding to set aside an invalid sale (or to declare the deed void) must be commenced within one year after the date of recordation of the tax deed. — RTC §§ 3725, 3726 (one-year bar cited from the RTC § 3725 framework in the SCO Guide; primary § 3725 text not separately fetched — see needs_verification)
  • Title insurance availability: generally available only after the § 3725 year runs and/or title is quieted. (insurer practice, not a primary-law fact)
  • Common defects: defective notice (set-aside under § 3725); surviving exceptions under RTC § 3712 (recorded easements/restrictions, certain government liens, IRS liens with a federal 120-day redemption right); special assessments and Mello-Roos / 1915-Act bond liens that may survive.

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
hodges-v-county-of-placer — Hodges v. County of Placer, 41 Cal.App.5th 5372019surplusThe county holds excess proceeds as a fund; there is no duty on the county to audit expenses, invest the excess proceeds, or pay interest to excess-proceeds claimants.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide, Appendix II, p.27)
mission-valley-east-v-county-of-kern — Mission Valley East, Inc. v. County of Kern, 120 Cal.App.3d 891981surplusA quitclaim deed does not necessarily transfer the right to collect the excess proceeds remaining after a tax sale; the right to claim surplus is a distinct property right.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide, App. II, p.27)
first-corp-v-county-of-santa-clara — First Corp., Inc. v. County of Santa Clara, 146 Cal.App.3d 8411983surplusWhere there is fractional ownership, excess proceeds are distributed according to ownership share.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide, App. II, p.27)
fjaeran-v-board-of-supervisors-san-bernardino — Fjaeran v. Board of Supervisors of San Bernardino County, 210 Cal.App.3d 4341989surplus / sale_procedureAn assignment of a judgment may be sufficient to submit an excess-proceeds claim as a party of interest.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide, App. II, p.27)
jones-v-flowers — Jones v. Flowers, 547 U.S. 2202006due_processWhen mailed tax notice is returned undelivered, the State must take additional reasonable steps before selling the home; the tax collector must make a reasonable effort to ascertain parties of interest.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide cites Jones at pp.7, 9)
walker-v-city-of-hutchinson — Walker v. City of Hutchinson, 352 U.S. 1121956due_process / sale_procedureNotice by publication is constitutionally sufficient only when the party’s address cannot be obtained through reasonable effort; otherwise mailed notice is required.https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf (SCO Guide cites Walker at p.9)
tyler-v-hennepin-county — Tyler v. Hennepin County, 598 U.S. 6312023surplus (anchor)Retaining surplus equity beyond the tax debt is an unconstitutional taking; states must return surplus to the former owner. California’s §§ 4674–4675 already do so.https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf

Topic coverage: surplus (Hodges, Mission Valley East, First Corp., Fjaeran), due_process (Jones, Walker), sale_procedure (Walker, Fjaeran), redemption — see needs_verification (no California-specific redemption case verified to a retrieved opinion; the pre-sale redemption rule rests on the RTC § 4101/3707 statutes).

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — a Chapter 7/13 filing stays a California tax or trustee sale; RTC § 4103(b) provides that for bankruptcy-proceeding purposes the 1½%/month redemption penalty is treated as interest. — RTC § 4103(b)
  • federal-tax-lien-redemption — a recorded IRS lien is one of the encumbrances that may survive a tax deed (RTC § 3712(g)); the IRS holds a 120-day right of redemption after a non-judicial sale (26 U.S.C. § 7425(d)).
  • heirs-property — heirs of a deceased record owner may claim excess proceeds via affidavit under Probate Code §§ 13100 et seq. — RTC § 4675(f); SCO Guide pp.7, 12
  • HOA assessment liens — California HOAs foreclose assessment liens under Civ. Code §§ 5700–5740 (Davis-Stirling Act), with a 90-day post-sale redemption for the owner. — Civ. Code § 5715 (cited from framework; primary section not separately fetched — see needs_verification)
  • Mello-Roos / 1915-Act bond assessments — special-assessment liens may survive a tax-deed sale under RTC § 3712. — RTC § 3712
  • Void vs. voidable — defective notice makes a tax sale voidable via the § 3725 statutory proceeding (one-year bar), not automatically void.

10. Operations

  • Where records live: county treasurer-tax collector (tax rolls, defaulted lists, auction results, excess-proceeds claims), county recorder (tax deeds, deeds of trust, NODs, notices of sale), county board of supervisors (excess-proceeds claim determinations).
  • Public portals: State Controller’s Office tax info & public-auction page — https://www.sco.ca.gov/ardtax_public_auction.html ; SCO Excess Proceeds Guide 2025 — https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/SCO_ExcessProceedsGuide.pdf ; SCO Chapter 7 Tax Sales FAQ — https://www.sco.ca.gov/Files-ARD-Tax-Info/chapter7_faq.pdf ; California codes — https://leginfo.legislature.ca.gov/ ; LA County Treasurer-Tax Collector — https://ttc.lacounty.gov/notice-of-excess-proceeds/ ; county auctions commonly via Bid4Assets.
  • Typical costs: minimum bid = amount to redeem + costs of sale; redemption (pre-sale) adds 10% delinquent penalty + 1½%/month + $15 redemption fee; excess-proceeds claims are free to file directly with the county.
  • Typical timelines: 5-year default-to-power-of-sale (3-year commercial); right to redeem ends the business day before the sale; excess-proceeds claims within 1 year of deed recordation; action to set aside a sale within 1 year (§ 3725); mortgage NOD→sale ≈ 3 months + ~21 days.
  • Key agencies: county treasurer-tax collectors (and the California Association of County Treasurers and Tax Collectors, CACTTC); California State Controller’s Office; county recorders; county boards of supervisors.
  • Useful forms: Claim for Excess Proceeds (county form per SCO sample), Notice of Excess Proceeds from the Sale of Tax-Defaulted Property (SCO sample 8-20), Notice of Right to Claim Excess Proceeds (SCO Figure 9.8); county-specific bidder registration forms. — SCO Guide

11. Meta

Legal information, not legal advice. This page summarizes California law from primary sources as of the last_verified date. Statutes and case law change; verify against the cited sources and consult a licensed California attorney before acting.

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