Authorize the sale of tax-defaulted properties at public auction via the internet on May 15-18, 2026, for the stated minimum prices and re-offer at listing prices at or above $1.00 for unsold properties from the initial auction. (No general fund impact) (Haynes/Sorensen)

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. In accordance with Revenue & Taxation Code Section 3694, prior to proceeding with the tax sale the Board of Supervisors must approve the list of properties to be included in the sale.

The County currently has 24 parcels on which the property taxes for the fiscal year 2019-20 and prior were unpaid as of June 30, 2025, remain unpaid as of November 19, 2025, 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 $1,342,577.09. The County's last tax sale was last scheduled for May 2025, 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 24 parcels listed on the attached list. The planned tax sale is scheduled for May 15-18, 2026, 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.

Should the Board authorize the sale, the Tax Collector will proceed in accordance with procedures established by the State Controller in County Tax Sale Procedural Manual - Chapter 7 Tax Sales. The minimum bid prices stated on the list were calculated in accordance with RTC § 3698.5 and the California State Controller's guidelines. Next steps include forwarding a copy of the sale information to each taxing agency having the right to levy taxes and assessments on the property and to any nonprofit organization that has submitted a written request within one year prior to the next scheduled sale. This information affords the taxing agencies and nonprofit organizations sufficient time to review the properties identified for sale to determine whether there is a need to object to the sale of a particular property or properties. The State Controller will also need to be notified, as well as the parties of interest for each of the properties being offered for sale.

Exhaustive attempts have been made to contact all taxpayers concerned and will continue to be made until the day of the sale.