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State statute

Imperial Tax Collector

California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.

Edition
2026-09-26
Last updated
2026-10-05
Jurisdiction
Imperial County

Imperial Tax Collector

Source: https://treasurer-taxcollector.imperialcounty.org/tax-collector/

Tax Collector

Duties and Responsibilities

The Tax Collector processes tax billings and collections for jurisdictions within Imperial County. Taxes include Secured real estate taxes, Supplemental taxes, Unsecured taxes (personal property taxes not secured to real estate) and Delinquent Secured and Unsecured taxes. The annual tax charge is over $70 million.

The Tax Collector also administers payment plans, as prescribed by R & T Code, and the state’s Property Tax Postponement and Homeowners Assistance programs for seniors, blind and disabled persons. The office conducts public auctions of tax defaulted properties; collects Transient Occupancy taxes, and business licenses fees. The Tax Collector also administers parcel map certificates and issues mobile home tax clearance certificates. This department is responsible for numerous legal notices, publications and other mandated requirements.

Tax Collector's Resources

Important Dates to Remember

Property Tax Auction

Mello Roos (Community Facilities District)

Special Assessments

Where Property Tax Dollars Go

Publications

Property Tax Default List

Notice of Public Internet Auction of Tax-Defaulted Property for Delinquent Taxes

Notice of Current Property Taxes Due

Impending Publication of Power to Sell

Avoid Penalties

Taxes

Excess Proceeds from the Sale of Tax Defaulted Property

Pursuant to Revenue and Taxation Code 4675(a), “any party of interest in the property may file with the county a claim for excess proceeds, in proportion to his or her interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the Tax Collector’s deed to the purchaser.”

If you believe you are an eligible party of interest in such a case, you have a right to file a claim with our office. Below you will find options to view and print our excess proceeds claim filing instructions, a claim form and a probate affidavit form, if applicable.

Excess Proceeds Claim Form and Instructions

Probate Affidavit Form

2026 Sale - Excess Proceeds List

Miscellaneous Licenses

License

County Ordinance

General Business Licenses

Chapter 5.01

Adult Entertainment Establishments

Chapter 5.06

Swap Meets

Chapter 5.60

The ordinance language is available for viewing by selecting the appropriate chapter shown above. For specific questions regarding any of these ordinances, or to obtain an application please contact our licensing division at (442) 265-1250. Requests can also be emailed to taxcollector@co.imperial.ca.us, or mailed to the following address:

IMPERIAL COUNTY ADMINISTRATION CENTER

940 WEST MAIN STREET, SUITE 106

EL CENTRO, CALIFORNIA 92243-2864

PSI Receiver website

Exceptions & meaning →

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