The tax collector is required to offer tax-defaulted property at a tax sale to collect the unpaid taxes and to return the property to a revenue-generating status. Prior to proceeding with the tax sale, the Board of Supervisors must approve the list of properties to be included in the sale.  See Revenue & Taxation Code Section 3794.3.

The County currently has 20 parcels on which the property taxes for the fiscal year 2018-19 and prior were unpaid as of June 30, 2024, remain unpaid as of November 6, 2024, and are subject to the Tax Collector's power of sale. (Att. A - List of Properties for Sale.) The total taxes, penalties, fees, and costs on these parcels total $558,536.19, excluding advertising costs. Additional auction costs are estimated at $51,832.84 (10% of successful sale). The County's last tax sale was last scheduled for May 2024, but all delinquencies were paid before the sale occurred.

Extensive efforts have been made by the Tax Collector's staff to contact property owners, arrange payment plans and notify them that their property will be sold unless the taxes, penalties, and costs are paid in full. However, the County has not been able to collect on the 20 parcels listed on the attached list. The planned tax sale is scheduled for May 16-19, 2025, and will be held via the Internet at http://bid4assets.com as was done in the past. Bid4Assets, Inc. is the Internet vendor of choice for many California counties and other government agencies nationwide. Like last year, the Tax Collector anticipates that many properties will be redeemed (taxes paid in full) prior to the date of the sale, so the actual number of properties sold via the Internet auction may be less than shown currently on the attached list.