Sealed Bid Sales

A sealed bid sale may be conducted when the tax-defaulted property is unusable by virtue of its size, location, or other conditions. Participation in a sealed bid sale for each tax defaulted parcel is limited to eligible individuals or entities that meet one of the following conditions:

• Land owned by the individual or entity is contiguous to the tax defaulted property being sold; and/or
• Individual or entity is the holder of record of either an undivided interest, a predominant easement, or a right-of-way easement specific to the tax defaulted property.

Next Scheduled Sealed Bid Sale:

To view Assessor's Parcel Maps online:  Assessor Maps

Previous Sealed Bid Sales:

• Final Report for October 21, 2021 Tax Sale

Important:  As a condition of sale, a successful bidder is required to request the planning director and the assessor to combine the purchased property with his or her current contiguous parcel, when possible. This process may require an additional fee established by the planning director and/or county assessor.

Terms & Conditions of Sealed Bid Tax Sales:

Carefully read the terms and conditions of a sealed bid tax sale. If a bid is not properly submitted, it may be rejected.

All bids to purchase shall be submitted on a form issued by the Marin County Tax Collector's office. The bids shall be presented in a sealed envelope plainly marked with the item number indicated on the notice of sealed bid tax sale. In the case of a Combination Sale, include each Item Number.

If the bid form is not signed by the bidder, the bid will be rejected. If the sealed envelope is opened prior to the sale because of improper marking, the bid may be disqualified.

Do not mail currency. All signed bids shall be accompanied by certified funds (e.g., cashier's check, certified check, or money order) payable to the Marin County Tax Collector. The bid amount must include an amount sufficient to cover the cost of a monument fee (if applicable) and the documentary transfer tax based on the amount bid. A $10.00 monument fee is charged when a parcel’s legal description is not completed in entirety in Lot & Block format. Conversely, the documentary transfer tax is calculated on the rate of $.55 for each $500 or fractional part of each $500 when such bid exceeds $100. Assistance in determining the proper amount of this tax may be obtained from the county recorder's office at (415) 473-6092. The following table indicates the amounts required.

The successful bidder will receive written notice that his/her bid has been accepted.  All other bidders shall have their remittances returned to them after the date of the bid opening.

In the event that two or more high bids equal in amount are submitted, the sale, at the option of the tax collector, may be canceled or extended.  If the sale is extended, only those bidders who submitted the high bids in equal amounts at the original sale will be provided with forms on which they may submit revised sealed bids to be opened on a date and time set by the tax collector. The minimum acceptable bid at the extended sale shall be the amount of the high bid at the original sale.

Section 3692, California Revenue and Taxation Code, prescribes the conditions under which real property and/or oil, gas, or mineral rights may be offered under a sealed bid sale.

The tax collector further reserves the right to reject any and all bids and to cancel the sealed bid sale at any time prior to recordation of the tax deed. In the event of cancellation of the sale and/or rejection of any bids, the respective deposits shall be refunded without interest. Any offers shall remain in effect for 30 days or until notice is given pursuant to §3702, whichever is later.

The right, title, and interest in the property to be sold shall not exceed that vested in the current owner which is subject to the tax collector's power to sell. This sale is subject to title exceptions and reservation, recorded and/or unrecorded. The successful purchaser may obtain a policy of title insurance at his or her own expense.

Should the successful purchaser desire a survey of the property, this must be accomplished at the purchaser's own initiative and expense. No warranty is made by the county relative to the ground location of property lines. Neither the tax collector nor the county guarantees the condition of the property, nor do they assume any responsibility for the conformance to codes or permit regulations required by local governing agencies. The property will be sold on an "as is" basis (§3692.3).

Questions: Contact the Tax Collector's Office at 415-473-6909. Questions should be asked prior to the sale date.