General Contact Number: (530) 621-5567

PropTax

 

Tax Sale Excess Proceeds

Property Tax Division (530) 621-5470, ext. 4 or Email AuditorPropertyTaxDivision@edcgov.us

General Information

Tax sale is the sale of secured property by the Tax Collector at public auction, sealed bid sale, or sale by agreement to satisfy defaulted secured taxes. Information related to property available for sale should be directed to the Tax Collector at (530) 621-5800 or www.edcgov.us/Government/TaxCollector or email tretax@edcgov.us.

The proceeds from the tax sale are used to pay the redemption amount and costs associated with the defaulted taxes. Any monies remaining after the satisfaction of the tax sale are considered to be Excess Proceeds.  Parties of Interest may claim the Excess Proceeds within a specified period of time (Revenue and Taxation Code (RTC) §4671 et seq.).

Parties of Interest are the property's Owners and/or Lienholders, specifically defined for Excess Proceeds as "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" and “lienholders of record prior to the recordation of the tax deed to the purchaser”.  The order of priority on Claims from the parties of interest is defined in RTC §4675.

Any Party of Interest may file (postmarked) a Claim on or prior to the expiration of one year following the recordation of the Tax Collector’s deed to the purchaser at tax sale.  Claims are filed with the Auditor-Controller, Property Tax Division .  Early receipt is suggested as there is no grace period.  The Claimant bears the responsibility to ensure delivery.  Therefore, it is recommended that some type of postal service tracking be used when mailing a Claim, especially if close to the deadline.  The Claimant may contact the Auditor-Controller, Property Tax Division to confirm the Claim has been received.

Template Claims are available in the forms section on this page (select one template Claim per Claimant).  Each template Claim contains instructions.  Please contact the Auditor-Controller at (530) 621-5470, ext. 4 or Email AuditorPropertyTaxDivision@edcgov.us for questions or assistance.

Note that State law doesn't require a particular format to a Claim.  However, the template Claim forms available on this page are designed to assist the Claimant in compiling the particular information needed by the Auditor-Controller to successfully process a Claim.  If the Claimant chooses to use a freeform Claim format, please ensure that all necessary information is provided.

Following the expiration of the claiming period, the Auditor-Controller will present valid Claims in a Board of Supervisor's (BOS) public hearing.  Claims will not be heard by the BOS until after the claiming period has expired.  The Auditor-Controller will schedule a hearing of the Claim for Excess Proceeds with the BOS and will notify the Claimant, via certified mail to the address shown on the Claim, of the hearing date at least 20 days in advance.  The BOS will take action to distribute the Excess Proceeds based upon State law.  The Auditor-Controller will notify all valid Claimants, via certified mail to the address shown on the Claim, of the action taken by the BOS.  Should the Claim be approved (in whole or part), the Auditor Controller won’t issue a warrant (check) until 90 days after the BOS action.

Please note that El Dorado County is not involved with any monies related to trustee/foreclosure sales by private parties (e.g. a mortgage company foreclosing on a defaulted mortgage).

Forms

Form Name 
Used For 
Claim From Owner of Record The most common scenario.  Use this form if you are the person/entity that, at the time of the tax sale, owned all or a portion of the property sold at tax sale.
Claim From Lienholder of Record Property, at the time of the tax sale, may be encumbered by recorded liens. Examples would be a mortgage, seller-financing, secured loan, IRS lien, California State Franchise Tax Board lien, mechanics lien, court-ordered judgment, etc. The person/entity to whom money is owed (e.g. the bank) is the lienholder. Use this form if you are the Lienholder of Record.
  Claim From Assignee of Owner of Record The Owner of Record may choose to assign (give/sell) his claiming rights to a third party (such as an asset finder service, an attorney, a family member, etc.). When this Assignment occurs, the Owner of Record (Assignor) no longer has a unilateral right to make the Claim for Excess Proceeds. Instead, the person/entity to which the rights were assigned makes the Claim for Excess Proceeds as an Assignee.
Claim From Assignee of Lienholder of Record The Lienholder of Record may choose to assign (give/sell) his claiming rights to a third party (such as an asset finder service, an attorney, or a family member). When this Assignment occurs, the Lienholder of Record (Assignor) no longer has a unilateral right to make the Claim for Excess Proceeds. Instead, the person/entity to which the rights were assigned makes the Claim for Excess Proceeds as an Assignee.
Trust Abstract A one page optional form which may be submitted in substitution of submitting a complete copy of the trust including all codicils/amendments, any affidavits of death or change of trustee, etc.
Table of Heirship A form submitted when the Party of Interest is deceased where the decedent had no will/executor or trust/trustee.
  Declaration Under Probate Code §13101 An optional form which may be submitted when the Party of Interest is deceased where the decedent had no will/executor or trust/trustee and where decedent's estate is not required to be probated pursuant to the threshold established by state statute.

 

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Email joe.harn@edcgov.us