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Annual Public Auction Tax Sale

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1. How can I obtain a list of properties to be offered at the tax sale?

A list of properties to be offered for sale is available from the Office of the Treasurer Tax Collector at the beginning of January. Remember--because property owners have the right to redeem
their property prior to the sale, the final list of parcels to be offered for sale will not be available until the day of the sale.

Auction list sales are final. Updated information on properties that remain in the sale is available at the Tax Collector's office.

2. Can I mail in or submit a sealed bid for a property in the public auction sale?

No. This is an oral public auction requiring your presence, or that of your representative, to verbally bid upon the properties.

3. Can I obtain a property available at the public auction tax sale by paying the delinquent taxes thereon prior to the tentative tax sale date?

No. Legal title to tax-defaulted property subject to power of sale can be obtained through the Treasurer and Tax Collector only by being the successful bidder at the tax sale.

4. How do I find or see a property I'd like to bid on at the tax sale?

Vacant ("unimproved") land (which accounts for most property offered at our tax sales) usually has no address and therefore its approximate geographic location can be determined through the use of County Assessor platt maps. Exact boundary lines of a property can be determined only by a survey of the property initiated at the purchaser's expense. "Improved" properties frequently (but not always) will bear a "situs" (street) address, making it quite simple to assess the location. A "situs" (street) address does not mean there are improvements on the property or that the improvements are on the sale.

5. Do all properties with an address have a home on them?

No. An address does not mean there is or was a structure on the property. It does not guarantee that the address shown in the tax sale list is correct or that the structure is part of the sale.

6. How soon can I take possession of a property after my purchase at the tax sale?

The successful bidder may take possession of a property after the Tax Deed to Purchaser has been recorded.

7. How is the minimum bid on a tax sale property determined?

State law dictates that the minimum bid for property offered at a public auction tax sale be an amount not less than the total amount necessary to redeem the tax default, plus cost. Except pursuant to Section 3698.5(c) of the California Revenue and Taxation Code, when property interests have been offered at a previous sale and no acceptable bids were received, the Tax Collector may offer that property or property interest at a minimum bid that is less than the amount of the tax default, plus cost.

8. Is a tax sale publicly advertised?

Yes. State law dictates that the event of a tax sale must be published three times in successive seven day intervals before the tax sale date in a newspaper, or newspapers of general circulation within Contra Costa County. All parcels in the next tax sale will be advertised in various local newspapers, the first publication date being not less than 21 days prior to the date of the sale.

9. When does the right of redemption on a tax-defaulted parcel subject to the power to sell cease?

The right of redemption on a tax-defaulted parcel subject to the Tax Collector's power to sell ceases at the close of business on the last business day prior to the date of sale. There is no extended right of redemption in the State of California as does exist in some others states.

10. How soon may I begin improvement of the property after my purchase?

There is a one year period of time, after the date the tax deed is executed that a proceeding based on alleged invalidity or irregularity can be commenced, pursuant to Section 3725 of the California Revenue and Taxation Code.

11. What happens to the properties that do not sell at the auction? Can tax sale properties be purchased directly from the County?

If no acceptable bids are received for a property, it may be offered again at a future Tax Sale. Legal title to tax-defaulted property subject to power of sale can be obtained through the Treasurer - Tax Collector only by being the successful bidder at the tax sale. Additionally, pursuant to Section 3698.5(c) of said code, the Tax Collector may re-offer the property at any time for a minimum bid that is set at the discretion of the Tax Collector and approved by the County Board of Supervisors.

12. Do liens or encumbrances on Tax Sale properties transfer to the new owner through a Tax sale property purchase?

Chapter 7, Section 3712 of the California Revenue and Taxation Code states: “The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:

(a) Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of sale.

(b) The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.

(c) Liens for special assessments levied upon the property conveyed which were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency which collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.

(d) Easements constituting servitude upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.

(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.

(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 [commencing with Section 8500] of the Streets and Highways Code) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) Part 8.

(g) Any federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.”

(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 [commencing with Section 53311] of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.”

Note: A title search initiated at the prospective purchaser(s)’ expense should reveal any liens or encumbrances on a property in the tax sale.

13. What guarantees do I have that the property is in good condition and can be used for my purposes?

The sale of these properties should not, in any way, be equated to real estate sales by licensed salespeople, brokers or realtors. The Treasurer-Tax Collector cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances.

The burden is on the purchaser to thoroughly research, before the sale, any matters relevant to his or her decision to purchase, rather than on the county, whose sole interest is the recovery of back taxes.

It is also recommended that bidders consult with the zoning and planning departments of any city within which a particular parcel lies.

ALL PROPERTIES ARE SOLD "AS IS" AND ALL SALES ARE FINAL.

14. What are the conditions of payment for property at the Tax Sale?

Property purchased for less than $50,000 must be PAID FOR IN FULL at the tax sale. The minimum bid must be tendered at time of sale in CASH, CASHIER’S CHECK OR BANK MONEY ORDERS payable to the Contra Costa County Tax Collector. Cash and personal checks will be accepted for amounts over the minimum bid.

If the purchase price is $50,000 or greater, a partial payment will be accepted. The purchaser must deposit $50,000 in cash, cashier’s check, or money order, the remainder may be paid with a personal check or put on a deferred payment plan due within 90 days.

The transaction MUST be completed with 90 days. Failure to complete the transaction in full and on time will result in forfeiture of all deposits.

Purchasers of property at the tax sale must also pay a Documentary Transfer Tax on the amount of the bid. The tax is based on the rate of $.55 for each $500 or fractional part of each $500 when the bid exceeds $100.

Purchasers of property within the city of Richmond must also pay a City Transfer Tax in addition to the Documentary Transfer Tax. The rate for this city tax is $7 per $1,000 of the purchase price.

15. How can I determine what use I can make of a Tax Sale property before I purchase it?

Consult the zoning and planning departments of any city within which a property lies or the County’s Building Inspection Department for property in unincorporated areas regarding use of the parcel. The County Recorder’s records should be consulted for any recorded easements on a property.

16. How do I obtain information on Tax Lien Certificate Sales?

The Contra Costa County Treasurer-Tax Collector does NOT offer tax lien certificates.

17. How can I get parcel maps of the properties?

Copies of the parcel maps can be purchased from the county Assessor. The Tax Collector has a limited number of set of maps for public viewing at the office.