San Bernardino: Excess Proceeds

Source: https://www.sbcountyatc.gov/tax-collector/tax-sale/excess-proceeds

Browser-rendered transcription; source.html is the HTTP shell.

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 of San Bernardino Policy No. 05-52. This policy 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 Tax Sale Excess Proceeds: 374 RO August 2024 - EP claim form

375 May 2025- EP Claim Form

Excess Proceeds Assignment of Rights

Excess Proceeds Claim Withdrawal

Excess Proceeds Declaration of Trustee

Excess Proceeds Statement of Amount Due and Owing

Local Rules for Excess Proceeds Claims (Policy No. 05-52)