Tax-Defaulted Property Auction, November 2025
Research Before You Invest
The sale of these properties should not, in any way, be equated to real estate sales by licensed salesmen, brokers and realtors. The Auditor-Controller Treasurer-Tax Collector cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances.
You should inspect the property before investing. The burden is on the purchaser to thoroughly research before the sale, any matters relevant to his or her decision to purchase, rather than on the county, whose sole interest is the recovery of back taxes. Any research on these properties will need to be facilitated by the purchaser. The county offices provide information during regular business hours.
It is recommended that bidders consult with the Zoning Department of any city within which a particular parcel lies, or the Zoning Section of the County Planning Department for an unincorporated area parcel.
Should the successful purchaser desire a survey of the property, this must be done at the purchaser's own initiative and expense. No warranty is made by the county, either expressed or implied, relative to usability, the ground location, or property lines of the properties. The exact location, desirability and usefulness of the properties must be determined by the prospective purchaser prior to the sale.
Tax-defaulted property will be sold on an as-is basis. This is a “Buyer Beware” situation and all sales are final.
Auction Details
Auction Start: November 7, 2025, 8:00 a.m. PDT
Auction End: November 10, 2025, closing time varies by parcel
General Terms and Conditions
Properties in Sonoma County that are subject to sale at public auction for non-payment of property taxes must be offered for sale within four years of the time the property becomes subject to the Auditor-Controller Treasurer-Tax Collector’s (ACTTC) power to sell (Revenue and Taxation Code Section 3692(a)). The ACTTC is responsible for the administration of these sales pursuant to the Revenue and Taxation Code and the written approval of the Sonoma County Board of Supervisors. Licensed salesmen, brokers or realtors, should not in any way equate the sale of this property to real estate sales.
The right of redemption on a parcel ceases at 5:00 p.m. on the last business day prior to the sale.
The ACTTC does not provide the purchaser with a title insurance policy. Many title companies may not issue their policy of title insurance on a Tax Deed to Purchaser of Tax Defaulted Property for one year, unless a quiet title action has been successfully pursued in the courts, or quit claim deeds are acquired from the former owner and all lien holders. You are encouraged to consult with the title company of your selection.
If property you have purchased is encumbered with foreclosed or unforeclosed street bonds, irrigation assessments, income tax liens, etc., a Tax Deed to Purchaser of Tax Defaulted Property may or may not discharge these obligations. A Tax Deed to Purchaser of Tax Defaulted Property will not abolish easements constituting servitudes upon, or burdens to, the property. A complete investigation of all these encumbrances, and/or all liens should be made before attending the tax sale.
The Internal Revenue Service (IRS) has the option of redeeming after sale, up until 120 days, any property on which there is an IRS lien recorded. The IRS must pay the actual amount paid for the property by the purchaser plus a specified rate of interest from the date of the sale.
Physical inspection of the property is recommended by the ACTTC office prior to your purchase. The County of Sonoma makes no guarantee, expressed or implied, relative to the title, location, or condition of the properties for sale, nor do we make any assurances that the improvements, which may be shown on the tax assessment roll, exist at the time of your purchase. The ACTTC office has disclosed all information of record regarding contaminated or possible contaminations of the property. The ACTTC office makes no inspection or warranty regarding possible contamination. Any personal property, such as mobile homes or equipment on the property, is not part of the sale. All parcels will be sold “As Is”. This is a “Buyer Beware” situation and all sales are final.
Payment
Successful bidders must pay by cashier's check, wire transfer or electronic funds transfer. In addition to the purchase price, the documentary transfer tax ($0.55 per $500 of the purchase price) is required. Additionally, two Sonoma County cities have enacted Property Transfer Tax Ordinances and charge an additional tax. These include:
- City of Santa Rosa at $2.00 per $1,000 of consideration or portion thereof.
- City of Petaluma at $2.00 per $1,000 of consideration or portion thereof.
Only a successful bidder has the opportunity to purchase County assets. If the successful bidder defaults, under California State Law, the County cannot resort to the second highest bidder, and will be required to take appropriate legal action against the bidder who defaults.
Tax Deed to Purchaser
The successful bidder may take possession of a property after the Tax Deed to Purchaser has been recorded. However, most title companies will not insure the title until one year after the tax sale deed is recorded. Quiet title action may be needed. Legal action to challenge a tax sale must be brought within one year of the recording of the tax deed.
The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:
- Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of the sale.
- The lien for taxes or assessments or other rights of any taxing agency, which does not consent, to the sale under this chapter.
- 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.
- 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.
- 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.
- 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) of part 8.
- Any federal Internal Revenue Service liens* which, pursuant to provision 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.
- Unpaid special taxes under Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311, or 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.
The County Recorder will mail the original deed to the purchaser after recording, usually within four to six weeks.
Note: The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded. When property is sold at Public Auction on which the IRS holds a tax lien, the United States has the right of redemption for 120 days from the date of such sale (26 USC §§ 3712(g) and 7425(d)). The IRS will pay the actual amount paid for the property by the bidder, plus a specified rate of interest from the date of the sale, plus the expense of sale that exceed any income received from the property.
Minimum Bids
Rights of Parties of Interest
To claim the excess proceeds from the sale of tax defaulted property you must be a “party of interest” as defined by Section 4675 of the Revenue and Taxation Code.
Your claim for excess proceeds must be filed within one year after the tax collector’s deed to purchaser is recorded. By law, claims filed after the one-year period cannot be accepted.
The law protects parties of interest by requiring assignments to another person of the right to claim excess proceeds can be made only by means of a dated, written document. The document must specifically state that the right to claim excess proceeds is being assigned and that each party to the transaction has informed the other of the value of the right being assigned.
COUNTY ASSUMES NO RESPONSIBILITY, IMPLIED OR OTHERWISE, THAT THE PROPERTIES ARE IN COMPLIANCE WITH ZONING ORDINANCES, CONFORM TO BUILDING CODES AND PERMITS OR THE SITUS ADDRESS. NO GOVERNMENT ENTITY IS LIABLE FOR DAMAGES SUSTAINED TO PROPERTY PURCHASED AT PUBLIC AUCTION, INCLUDING FROM THE TIME OF THE SALE UNTIL THE RECORDATION OF THE TAX DEED TO THE PURCHASER
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