Any party of interest in the property may file a claim for the Excess Proceeds, in proportion to his or her interest held at the time of the tax sale. Claims must be filed on or before the expiration of one year, following the date of the recording of the Tax Deed to purchaser.
We cannot by law begin the processing of claims until the one-year period has passed.
The Excess Proceeds shall be distributed in the order of priority set by the Board of Supervisors. The parties of interest and their order of priority are:
(a) First, lien holders of record prior to the recordation of the Tax Deed to the purchaser, in the order of their priority; and
(b) 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.
Additional rules for excess proceeds claims are set forth in County Policy No. 02-17. This policy item was created pursuant to Revenue &Taxation Code § 4675(d) and is included below for your review.
After the recommendations for distribution of the proceeds are concluded, any action or proceeding to dispute the decision of the Board of Supervisors, must be initiated within 90 days. All parties of interest filing a claim will be notified of the final recommendations for distribution of the proceeds, by certified mail.
The following documents are available for Taxsale Excess Proceeds: