- Where and when will the next Public Auction Tax Sale for San Diego County be held?
- How can I obtain a list of properties to be offered at the next Tax Sale?
- Can I mail in, or submit, a sealed bid for a property in the public auction tax sale?
- Can I obtain a property available at the public auction tax sale by paying the delinquent taxes thereon prior to the tax sale date?
- How do I find or “see” a property I’d like to bid upon at the tax sale?
- How must I pay for a property at the tax sale?
- Can I go to my bank to get to get the cash or certified funds after I’m the successful bidder?
- What are the conditions of payment for property at the tax sale?
- How do I obtain information on Tax Lien Certificate Sales?
- Do liens or encumbrances on tax sale properties transfer to the new owner through a Tax sale property purchase?
- Are Internal Revenue Service liens different from other liens?
- How can I determine what use I can make of a tax sale property before I purchase it?
- How soon can I take possession of a property after my purchase at the tax sale?
- How is the minimum bid on a tax sale property determined?
- Is a tax sale publicly advertised?
- When does the right of redemption on a tax-defaulted parcel subject to the power to sell, cease?
- How will title in the deed to the purchaser be vested?
- How do I get my Bid Card?
- How do I register for the Public Oral Auction?
- Does the Treasurer-Tax Collector conduct public auctions on the Internet?
Where and when will the next Public Auction Tax
Sale for San Diego County be held?
At a location and tentative date and time indicated in our next Public
Auction Tax Sale Brochure, this website, and Information line (619) 531-4862.
Typically our sales are held at the end of February at a downtown location.
How can I obtain a list of properties to be offered
at the next Tax Sale?
By completing a Tax Sale Mailing List card available through this office
for our Public Auction Tax Sale brochure, which is published approximately
six to eight weeks prior to a tentative sale date. The cost for the 2005
brochure and diskettes has not yet been established.
Brochures will be available for purchase at one of our office
locations, or by mail. Also, the information will be available at
our web site address, which is www.sdtreastax.com.
Copies of the County Assessor’s plat maps of the tax sale properties
are available for perusal in the Assessor’s office, Room 103, approximately
six to eight weeks prior to the tentative tax sale date. Individual maps
are also available on a self-serve basis.
Can I mail in, or submit, a sealed bid for a property
in the public auction tax sale?
No. The public auction requires your presence, or that of your representative,
to verbally bid upon the properties.
Can I obtain a property available at the public
auction 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 through the Treasurer-Tax
Collector only 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) has no address and therefore its approximate geographic
location can only be determined through the use of 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 purchaser’s
expense. “Improved” properties frequently (but not always) will
bear a street address, making it easier to locate the property. The County
does not own or have possession of any of the parcels scheduled for tax
sale. Any arrangements for entry into the property would have to be made
by obtaining the consent of the owner and/or occupant of the property
who may, or may not, be willing to show their property.
How must I pay for a property at the tax sale?
Payment must be made in CASH or CERTIFIED FUNDS (cashier’s check,
certified bank check, money order or traveler’s checks with proper
identification). PERSONAL CHECKS and CREDIT CARDS ARE NOT ACCEPTED.
Can I go to my bank to get to get the cash or
certified funds after I’m the successful bidder?
NO! You must have the required cash or certified funds before you bid
on any property at the Tax Sale.
What are the conditions of payment for property
at the tax sale?
All successful bids must be paid in full or a deposit received (if eligible
for credit sale) immediately after the bid is declared successful.
(a) Successful bids of $5,000 or less are due in full at the time
of the tax sale in CASH OR CERTIFIED FUNDS.
(b) Successful bids of $5,000.00 to $50,000.00 require a minimum
of $5,000.00 deposit at the time of the tax sale in CASH OR CERTIFIED
FUNDS.
(c) Successful bids in excess of $50,000.00 require a minimum deposit
of a $5,000.00 or ten percent (10%) of the successful bid amount, payable
at the time of the sale in CASH OR CERTIFIED FUNDS. ALL SUCCESSFUL BIDS
AND/OR DEPOSITS MUST BE MADE IN CASH OR CERTIFIED FUNDS. The balance is
payable in cash or certified funds within 30 days from the date of the
sale. If the balance due is not paid within the period allowed, the deposit
is forfeited as well as all rights to the property (Section 3693.1, California
Revenue and Taxation Code).
How do I obtain information on Tax Lien Certificate
Sales?
The San Diego County Treasurer-Tax Collector does NOT offer tax lien certificates.
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, which installments will become payable upon the secured roll after the time of 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 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 Public Auction 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.
How can I determine what use I can make of a tax
sale property before I purchase it?
Consult the Zoning Department of any city within which a property lies
or the Zoning section of the County Department of Planning Land Use for
property in unincorporated areas regarding use of the parcel. The County
Recorder’s records should be consulted for any recorded easements
on a property.
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 within four weeks of the sale
or upon completion (payment in full) of a credit sale.
How is the minimum bid on a tax sale property
determined?
State law dictates that the minimum bid on a tax-defaulted parcel offered
at a public auction tax sale shall not be less than the total amount necessary
to redeem, plus costs. The minimum bid may be set at a greater amount
at the Treasurer-Tax Collector's discretion. The minimum bid on a parcel
previously offered at sale can be set at the Treasurer-Tax Collector's
discretion.
Is a tax sale publicly advertised?
Yes. State law dictates that the events of a tax sale must be published
three (3) times in successive seven (7) day intervals prior to the tax
sale date in a newspaper or newspapers of general circulation within the
county. The County of San Diego publishes a portion of the list in various
publications according to a tax sale parcel’s geographic location.
The publications may vary from year to year.
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 the business on the last business day prior to the sale. There is no
extended right of redemption in the State of California.
How will title in the deed to the purchaser be
vested?
Title is vested in the name of the actual purchaser at the sale. If title
is to be vested differently, 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, at the time of purchase at the sale.
How do I get my Bid Card?
On the day of the Public Oral Auction, bid cards will be issued upon
receipt of a refundable $5.00 deposit which will be refunded upon return
of the bid card at the end of the day after the auction has completed.
How do I register for the Public Oral Auction?
You can register for the Public Oral Auction by mailing your completed
Deed Information Sheet to our office or
by submitting it in person prior to 5:00 p.m. of the last business day
before the date of sale.
Does
the Treasurer-Tax Collector conduct public auctions on the Internet?
There are no Public
On-Line Auctions scheduled in 2004. The Treasurer-Tax Collector has previously
conducted Public On-Line Auctions. As sales are scheduled, information
regarding terms of participation and sale dates is made available on our
web site.
