How to Claim Excess Proceeds From a California Tax Sale

If a California property was sold at a county tax sale for more than the taxes, penalties, and costs owed, the leftover money (called excess proceeds) is held by the county for the people who had an interest in the property. Here is how the process works, step by step, with links to the law and to county offices.

Last reviewed October 11, 2026 by the Owner Guardian Team. General information, not legal advice.

What are California excess proceeds?

When property taxes go unpaid for five years (three years for some nonresidential commercial property), the county treasurer-tax collector can sell the property at a public auction. The sale price first pays the delinquent taxes, penalties, and the costs of the sale. Anything left over is the excess proceeds (Cal. Rev. & Tax. Code §4674). Under Cal. Rev. & Tax. Code §4675, a party of interest may claim it from the county.

Who can claim, and in what order

Section 4675(e) sets the order of priority:

Lienholders of record before the tax deed to the purchaser was recorded, in order of their priority (for example, a mortgage lender still owed money).
Anyone with title of record to all or part of the property before the tax deed was recorded. That is usually the former owner or co-owners, and their heirs if they have died.

If more than one person shares the same priority, the funds are divided in proportion to each person's interest. A party of interest may also assign the right to claim, but only by a dated written instrument that explicitly says the right is being assigned, after both sides disclose everything they know about its value (§4675(b)).

The California timeline

Step	What happens
Tax sale	The county auctions the tax-defaulted property, often online.
Tax deed recorded	The tax collector's deed to the buyer is recorded. This date starts the one-year clock.
Notice to parties of interest	If excess proceeds exceed $150, the county must give notice to parties of interest (§4676). Los Angeles County, for example, mails notices no later than 90 days after the sale.
Claim window	Claims must be filed before one year after the tax deed is recorded (§4675(a)).
Review	Counties generally do not process or pay claims until that year has passed (§4675(e)).
Payment	After the county decides, many counties wait about 90 days before issuing a warrant. San Diego and San Joaquin both describe a 90-day wait after approval.

Documents you will usually need

The county's own excess proceeds claim form. Each county uses its own, and many require notarization or an original signature.
Government-issued photo ID.
Proof of interest: the recorded grant deed showing you held title, or for a lienholder, the recorded deed of trust or judgment plus a statement of the original amount, payments received, and the amount still owed on the sale date.
For heirs: a certified death certificate and heirship documents (see below).
For a business: proof that the signer has authority to act for it.

Heirs and estates

If the person with title of record has died, their heirs may claim. California counties commonly accept a small-estate affidavit under Probate Code §13100 to support an heir's claim. Imperial County's instructions say so specifically, and it provides a probate affidavit form. Larger or contested estates may need letters from a probate court. See Can heirs claim surplus funds? and our heirs page.

Liens and what you may actually receive

Because recorded lienholders come first, a mortgage or judgment that was still owed at the time of the sale can reduce or use up what the former owner receives. Lienholders must prove the amount still due, so an old, paid-off lien should not take your share. Ask the county which claims it has received for the parcel.

Common reasons claims are rejected or delayed

Missing the deadline. Some counties go by postmark (Imperial). Others require the claim to be received by the deadline (San Joaquin, San Diego, Sacramento). Mail early with tracking.
Not enough proof of interest. No recorded deed, or no proof connecting an heir to the owner.
Missing notarization or original signature. San Bernardino requires a notarized form.
Wrong form or several parcels on one form. San Bernardino requires a separate form per parcel; San Diego a separate claim for each owner of record.
Lost-document affidavits. San Joaquin does not accept them.
Agent paperwork missing. If someone files for you, the county needs proof that you were told the amount and source of the funds and your right to file free (§4675(c)).

How to verify a letter or offer

Look up the county treasurer-tax collector yourself (search for the county's official site, not a number in a letter), find its excess proceeds list or call, and confirm the parcel, the amount, and the deadline. See how to spot surplus-fund scams.

Your right to file directly

You can do this yourself, for free. Former owners and heirs may file a claim directly with the county (or court, for foreclosures) without hiring anyone and without paying a fee. We exist for people who would rather have a professional handle the research, paperwork, and follow-up.

California requires anyone who acts on your behalf to show the county that you were told the amount and source of the excess proceeds and that you can file on your own, directly with the county, at no cost (§4675(c)). Some counties charge their own processing fee (Imperial County's is $200); Sacramento County says there is no cost to file.

How to claim, step by step

Find the county where the property was sold and check its treasurer-tax collector's excess proceeds list or notice.
Download that county's claim form (each county uses its own).
Attach proof of your interest: a recorded deed, lien documents, or for heirs a death certificate and heirship documents.
Sign (many counties require notarization) and mail it early enough to meet the county's postmark or receipt rule.
Wait for the county's decision. Approved claims are generally paid no sooner than one year after the tax deed was recorded.

Excess proceeds by California county

Rules come from state law, but forms, fees, and deadlines are set county by county:

How we help

We confirm the funds with the county, gather deeds and ID documents, prepare the claim, help heirs assemble proof of entitlement, and follow up until the county decides. No upfront fee. Our contingency fee is disclosed in writing before you sign.

California excess proceeds FAQ

How long do I have to claim excess proceeds in California?

Claims must be filed before one year after the tax collector's deed to the purchaser is recorded (Rev. & Tax. Code §4675(a)). The county's notice and claim form state the exact final date. Some counties count the postmark; others require the claim to be received by that date.

Do I have to pay to claim excess proceeds in California?

No one has to hire a company. You can file directly with the county. Some counties charge a processing fee (Imperial County: $200), and others, like Sacramento, say filing is free.

When will I get paid?

Counties generally cannot distribute excess proceeds until one year after the tax deed is recorded. After a decision, many wait about 90 days before issuing payment, so expect well over a year from the sale.

What if a lender also claims the money?

Recorded lienholders have priority over former owners under §4675(e), but they must prove how much was still owed at the sale. The rest goes to those with title of record.

Can an heir claim if the owner died?

Yes, with proof. Counties commonly accept a Probate Code §13100 small-estate affidavit along with a death certificate; larger estates may need probate court documents.

Sources: Cal. Rev. & Tax. Code §4675; California State Controller, Excess Proceeds Guide; county forms linked on each county page. General information, not legal advice.

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