Contra Costa Tax Collector 10611

Source: https://www.contracosta.ca.gov/10611

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Treasurer - Tax Collector

Property Tax Information

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Annual Public Auction Information

Annual Public Auction INFORMATION

How is the minimum bid on a Tax Sale property determined?

State law dictates that the minimum bid on a property offered at the public auction shall not be less than the total amount necessary to redeem the tax default, plus costs. The minimum bid on a parcel previously offered may be offered at a minimum bid that is less than the amount of the tax default, plus cost at the Treasurer-Tax Collector's discretion.

Is a Tax Sale publicly advertised?

YES. State law dictates tax sales must be published once per week for three (3) successive weeks in seven (7) day intervals prior to the tax sale date in a newspaper or newspapers of general circulation within the county.

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 Treasurer-Tax Collector’s recorded Notice of Power to Sell ceases at the close of business (5:00 p.m.), the business day prior to the sale. Redemption must be made in cash, money order or cashier’s check. Redemption by mail must be received in our office by the last business day prior to the date of the sale.

Our mailing address is:

Contra Costa County Treasurer-Tax Collector

Attention: Redemption

625 Court St, Room 100

Martinez, CA 94553

Where and when will the next Tax Sale for Contra Costa County be held?

At a location and tentative date/time indicated in our registration information website, www.cctax.us. Typically, our sales are held in late February and May on an online auction platform.

How can I obtain a list of properties to be offered at the next Tax Sale?

On our website www.cctax.us mid to late January and mid to late April. Be advised, the final list of property offerings will be available on the day of the tax sale.

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 the decision to purchase. The interest of the county is solely 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.

How do I enroll in a Tax Sale?

Registration for enrollment in a tax sale is done with the online auction platform. Requirements for registration are found at the online auction vendor website. A single $5,000.00 deposit and a registration fee is required to get approved to bid in the auction. Registration includes completion of vesting documents and must be submitted prior to approval for registration. The registration fee is non-refundable. All deposits must be received by the online auction platform no later than the Friday two weeks before the date the sale begins. All parcels will be offered in the order listed. Minimum bids will be as stated per parcel and the minimum bidding increment will be $100 until sold.

Can I mail in, or submit, a sealed bid for a property in the Tax Sale?

NO. Online participant registration must be completed, and fees/deposits paid prior to the day of the tax sale.

Can I obtain a property available at the Tax Sale by paying the delinquent taxes thereon prior to the Tax Sale date?

NO. Legal title to a tax-defaulted property subject to the Treasurer-Tax Collector’s power to sell can be obtained only through the Treasurer-Tax Collector by being the successful bidder at the tax sale.

How do I find or “see” a property I’d like to bid upon at the Tax Sale?

Vacant (unimproved) land (which accounts for most property offered at our tax sales) may have no address and therefore its approximate geographic location can only be determined using County Assessor plat maps and perhaps a map book. Exact boundary lines of a property can be determined only by a survey of the property initiated at the interested parties/purchaser’s expense.

“Improved” properties frequently (but not always) will bear a street address, making it easier to locate the property. Any arrangements for entry into the property would have to be made by obtaining the consent of the owner who may, or may not, be willing to show the property.

Contra Costa County does not own or have possession of any of the parcels scheduled for tax sale.

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. In addition, if there is an improvement, there is no guarantee that the structure is part of the sale. For example, an adjoining lot that is on the sale list may have the same address as a nearby structure. Do your research carefully.

Can I go to my bank to get the cash or certified funds after I’m the successful bidder?

The online auction platform will have a deposit/payment instruction form that each bidder will need to e-sign before getting approved to bid. You must register for the auction before making any deposit.

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

The Contra Costa Treasurer-Tax Collector does not accept payment of registration, deposit, or winning bids. Payments must be made through the auction platform. Winning bids must be paid in full within 24 hours by close of the tax sale. 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 $500.00 or fractional part of each $500.00 when the bid exceeds $100.00.

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 $7.00 per $1,000.00 of the purchase price.

Purchasers of property within the city of El Cerrito must also pay a City Transfer Tax in addition to the Documentary Transfer Tax. The rate for this city tax is $12.00 per $1,000.00 of the purchase price.

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. Contra Costa County Recorder’s records should be consulted for any recorded easements on a property.

How do I obtain information on Tax Lien Certificate Sales?

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

How soon can I take possession of a property after my purchase at the Tax Sale?

Generally, the successful bidder may take possession of a property after making payment in full and after the Tax Deed to Purchaser has been recorded. Tax Deeds are recorded on receipt of full payment of property(s) won at tax sale.

How will title in the deed to the purchaser be vested?

Vesting of title is in accordance with the Vesting Documents as completed at the time of registration with the online auction portal. Should one wish to change the vesting, we require a notarized letter from the individual you are acting as an agent for, stating the manner in which title is to be vested.

What happens to the properties that do not sell at the Tax Sale? Can Tax Sale properties be purchased directly from the County?

NO. Tax Sale properties may not be purchased directly from Contra Costa County. If no acceptable bids are received for a property, it will be offered again at intervals of no more than six years until the property is sold. 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.

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, the installments will become payable upon the secured roll after the time of the 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 of any kind, including prescriptive, 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.

Are Internal Revenue Service liens different from other liens?

Yes, when property is sold at tax sale on which the IRS holds a tax lien the United States has the right of redemption of one hundred twenty (120) days from the date of such sale (26 USC §7425(d) and Revenue and Taxation Code §3712(g)). The IRS will pay the actual amount paid for the property by the bidder, plus interest at 6% per annum from date of sale, plus the expenses of sale that exceed any income received from the property.

Tax-defaulted property sale conditions

TAX-DEFAULTED PROPERTY WILL BE SOLD ON AN "AS IS" BASIS.

Should the successful purchaser desire a survey of the property, it will be at the purchaser's own initiative and expense. No warranty, either expressed or implied, is made by the County, relative to the usability, the ground location, or property lines of the properties. The exact location, desirability, and usefulness of the properties must be determined by the prospective purchaser. The County assumes no liability for any other possible liens, encumbrances, or easements, recorded or not recorded.

Sales cancellation rights of the Contra Costa County Tax Collector

As a condition of bidding on a tax-defaulted property in the County of Contra Costa, if the County subsequently determines that a property sold by the Tax Collector should not have been sold because it was County property, not in tax-default, or for any other legal reason, the successful bidder consents to the rescission of the sale as provided in Revenue and Taxation Code Section 3731. To rescind the sale, if a tax deed has been recorded, the registered bidder agrees to sign all required forms to cancel and rescind the erroneous sale and understands that the County will refund only the purchase amount paid and that the Tax Collector and the County of Contra Costa have no further liability in the matter.