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State statute

San Diego Tax Collector research.html

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

Edition
2026-09-26
Last updated
2026-10-04
Jurisdiction
San Diego County

San Diego Tax Collector research.html

Source: https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales/research.html

Warning! Research Before You Invest

"CAVEAT EMPTOR" MEANS, "BUYER BEWARE".

WARNING - RESEARCH BEFORE YOU INVEST!

Tax Defaulted Property is sold on an "As Is" basis.

Any costs incurred by the purchaser during the process will be

borne by the purchaser.

There are absolutely NO refunds of expenses, purchases, nor

refunds of deposit.

The sale of these properties should not, in any way, be equated to

real estate sales by licensed salesmen, brokers and realtors. The San

Diego County Treasurer-Tax Collector cannot guarantee the current,

future, or potential use and/or condition of the property nor assume

any responsibility for conformance to codes, permits or zoning

ordinances.

You should inspect the property before investing. The burden is on

the purchaser to thoroughly research, before the sale, any matters

relevant to his or her decision to purchase. The County's sole

interest in the sale is the recovery of back taxes.

It is recommended that bidders consult with the Zoning Department

of any city within which a particular parcel lies, or the Zoning

Section of the County Planning Department for an unincorporated area

parcel. Tax-defaulted property will be sold on an "as is"

basis. Any costs incurred by the purchaser during the process will

be borne by the purchaser.

Should the successful purchaser desire a survey of the property,

this must be done at the purchaser's own initiative and expense. No

warranty is made by the County, either expressed or implied, relative

to 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. Refund

of any purchase or any payment on a credit sale will not be made.

The County assumes no liability for any other possible liens,

encumbrances or easements, recorded or not recorded. When property,

on which the IRS holds a tax lien, is sold at Public Auction, the

United States has the right of redemption for 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.

Related Links

Property Tax Sale

Redeeming a Property

Bidder Registration

Warning! Research Before You Invest

Important Information for Bidders

Terms and Conditions

Title Vesting Information

Zoning & Planning Departments Information

Assessor's Parcel May Not Be A Legal Lot

Timeshare Associations Information

Prior Sales Results

Excess Proceeds

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Popular Services

Look Up Prior-Year Taxes

Pay by e-Check

Change Address

Exceptions & meaning →

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