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Learn about tax defaulted land sales

If taxes aren’t paid on a property for 5 years or more, it’s tax defaulted. We sell tax defaulted properties to collect unpaid taxes.

What to know

Buying a tax defaulted property isn't the same as a normal house sale. Buying a tax defaulted property is an “as is” sale, which means you buy the property exactly as it is. We can't make any guarantees about the property, including: 

  • Zoning laws or permitted uses
  • If you’ll be able to build on the property
  • If utilities are available
  • The property's legal status
  • If there are any errors in the Assessor’s records
  • The condition of the property, including environmental contamination. If there's hazardous materials on the property, we can’t guarantee the property meets federal, state, or local laws. 

If there’s a mobile home on the property, it’s not included in the sale.

Because it’s an “as is” sale, Marin County is not liable for any of the known or unknown conditions of a property. 

Before you buy

It’s important to do your own research and due diligence. You can find out more about a property by: 

  • Contacting the planning department for more information. You can find out about the property’s status and permit history. If the property is in unincorporated Marin, contact the Community Development Agency Planning Division. If the property is in an incorporated town or city, contact your local Planning Department.
  • Visit the Assessor’s office to view a map of the parcel. The only way to find out the exact location is with maps at the Assessor’s office. 
  • Conduct a property survey. The Assessor's office can help you find the property location, but you can only find the exact boundaries with a property survey. You’ll need to pay for a survey yourself. 
  • Get a title search report from a local title insurance company. A title search report can help you find out:
    • Who the legal owner of a property is
    • If there are any other claims to the property
    • If there are any other liens on the property 

How to buy

We sell tax defaulted properties through two different types of auctions: 

  • Public auction. Anyone (except for Department of Finance employees) can take part in a public auction. 
  • Sealed bid sale. If the property can’t be used (because of its size, location, or other conditions), we can sell it in a sealed bid sale. You can only take part in a sealed bid sale if: 
    • You own property contiguous to the property we’re selling. This means your property must directly border the property we’re selling. 
    • You have a claim to the property, like a predominant easement or a right-of-way easement.

The minimum bidding price of a property will include the total amount needed to redeem the property, an estimate of the current year’s taxes, and other County costs. 

All bids are irrevocable offers. This means a bid is a binding contract and you can’t take it back. If you bid on a property, you’ll be legally and financially responsible for it. This is true whether you’re acting for yourself or as an agent for someone else. All sales are final. 

You’ll need to pay for the property at the time you purchase it. At a public auction, you can pay the minimum bid price with cash, money orders, a cashier’s check, or a certified check. For any amount over the minimum bid, you can pay with a personal check.

At a sealed bid sale, you can only pay with certified funds. This means you’ll need a money order, a cashier’s check, or a certified check. Learn more about bidding at a sealed bid auction.

After a sale

If your bid is successful, you’ll receive a tax deed for the property within 60 days of the sale. If the title to the property is recorded incorrectly because of an error you’ve made, the County won’t be responsible for correcting the title.

It’s also your responsibility to get title insurance. The previous owner or any lien holder of the property has one year from the date the tax deed is recorded to challenge the validity of the Tax Sale. During this period, it may not be possible to get a guarantee of clear title from a title company. Title companies may not issue insurance on a property you bought in a tax defaulted land sale. You might need to pursue a quiet title action through the courts. Or you can get quit claim deeds from the former owner or lien holders. To learn more about these actions, you can consult with a real estate attorney.

Excess proceeds exist when the price paid at the tax sale exceeds the minimum bid. We hold excess proceeds for one year. During this year, we'll notify any lien holders, creditors, and other people of interest. We distribute excess proceeds in compliance with Part 8, Chapter 1.3 of the California Revenue and Taxation Code. This code outlines the process and requirements for distributing excess proceeds. If you think you have a claim for excess proceeds on a property, please contact our office at (415) 473-6133 or e-mail the tax collector. 

Page last updated on October 25, 2024.