Butte County, CA tax sales

County offices

County notes

• •County seat is Oroville; the Treasurer-Tax Collector sits on the bottom floor of the county administration building at 25 County Center Drive, Suite 125.
• •Office hours are Monday through Friday, 9 a.m. to 5 p.m.
• •Other Treasurer-Tax Collector division lines: Central Collections 530-552-3710, Treasury 530-552-3730.
• •Butte County has used Bid4Assets for several consecutive tax auctions, and the Property Taxes page links Bid4Assets as "the host for the 2026 Butte County property tax auction."
• •The August 2026 reoffer sale offered 105 parcels with bids starting as low as $1,588.00 and was posted as all no-reserve.
• •Parcel-list PDFs are posted per sale on the Property Tax Auctions page; the August 2026 list is at https://www.buttecounty.ca.gov/DocumentCenter/View/19355/reoffer-website-list-07062026 and will be replaced each cycle.
• •Excess proceeds from each sale are distributed under R&T Code 4675, and the county posts an excess-proceeds claim form after each sale with a warning that there is no fee to apply directly.

California rules

Redemption

Tax-defaulted property may be redeemed until the right of redemption is terminated (section 4101). That right terminates at the close of business on the last business day prior to the commencement date of the tax sale, and the start of the auction counts as the sale date no matter when bidding closes. A redemption payment sent by mail must be received in the tax collector's office before that deadline. California has no post-sale redemption period: once the auction opens, a record owner who has not redeemed loses all legal and equitable interest in the property. Two situations revive the right of redemption. The right revives if the property is not sold, and it revives on the next business day if the tax collector approved a credit sale and the buyer did not pay in full by the deadline the tax collector set.California Revenue and Taxation Code 3707 - right of redemption terminates at close of business on the last business day before the saleCal. Rev. & Tax. Code 3707Verified Jul 25, 2026

Deed deposit

The tax collector may require a deposit and must give public notice before the sale of its amount, payment method, and due date, and of whether it is a condition of bidding or applies toward the purchase price. On a sale the tax collector approves as a deferred-payment transaction, the deposit may be $5,000 or 10 percent of the minimum bid price, whichever is greater. Counties set the specific figure, so confirm it on the county page or auction platform.California Revenue and Taxation Code 3706 - sale at public auction to the highest bidder, no bid below the approved minimum priceCal. Rev. & Tax. Code 3706Verified Jul 25, 2026

Surplus proceeds

Sale proceeds first cover statutory distributions, then taxes, assessments, and county costs. Anything left is excess proceeds held in the delinquent tax sale trust fund. A party of interest may file a claim at any time before one year after the tax collector's deed to the purchaser is recorded. Distribution runs first to lienholders of record before the tax deed was recorded, in order of their priority, then to persons with title of record. Excess proceeds not claimed within that year may be transferred to the county general fund.California Revenue and Taxation Code 4675 - claims for excess proceeds within one year of recordation of the tax deed, and claim priorityCal. Rev. & Tax. Code 4675Verified Jul 25, 2026

Governing statute

Cal. Rev. & Tax. Code, Division 1, Part 6 (sections 3351 to 3972)California Revenue and Taxation Code 3691 - power to sell tax-defaulted property after five years, three years for nonresidential commercialCal. Rev. & Tax. Code 3691Verified Jul 25, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Californiarules and every county →