Tax Sale Excess Proceeds

Tax Sale is the sale of secured property by the Tax Collector at public auction, sealed bid sale, or sale by agreement to satisfy defaulted secured taxes. Information related to property available for sale or previously sold property should be directed to the Tax Collector at (530) 621-5800 or www.edcgov.us/taxcollector or tretax@edcgov.us.

The proceeds from the tax sale are used to pay the redemption amount and the costs associated with the tax sale. Any monies remaining after the satisfaction of the redemption amount and costs of the tax sale are considered to be excess proceeds. Excess proceeds from tax sale are governed by Revenue and Taxation (R&T) Code §4671 et seq.

Parties of interest may file claims with the Auditor-Controller, Property Tax Division within one year following the recordation of the tax deed to the purchaser. Parties of interest are defined for excess proceeds as “lienholders of record prior to the recordation of the tax deed to the purchaser” and “any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser”. The order of priority on claims from the parties of interest is defined in R&T Code §4675.

To obtain a Party of Interest Claim Form, please contact the Tax Collector at (530) 621-5800 or  www.edcgov.us/taxcollector or tretax@edcgov.us. The Tax Collector's form may be used (but isn't required) to file a claim. Please see Resolution Number 342-2003 below for additional information on filing a claim for excess proceeds. 

Tax Sale Excess Proceeds Resolution Number 342-2003 which contains important information specific to the filing and processing of claims for excess proceeds from tax sale.

Please Email sally.zutter@edcgov.us if you have any questions.

Comments, Concerns or Questions ...
Email joe.harn@edcgov.us