Lassen County, CA tax sales

County offices

County notes

• •Deed state: Lassen County auctions tax-defaulted property under California Revenue and Taxation Code section 3692, with the sale run entirely online on Bid4Assets.
• •Two bites at the apple each year: a main mid-May sale, then a mid-June re-offer of parcels that drew no bids, at the tax collector's discretion.
• •Single $1,000 deposit plus a $35 processing fee covers bidding on every parcel in the sale, but Lassen also gates deposit instructions behind completed vesting information, so start registration early.
• •Settlement is fast. Full payment is due to the county within about three business days of the auction close, and a defaulting winner forfeits the deposit and may be barred from future sales.
• •Redemption cuts off at close of business the day before the sale opens, and revives on any unsold parcel until the last business day before the next scheduled sale.
• •A California Documentary Transfer Tax of $0.55 per $500 of purchase price is added on top of the winning bid.
• •Office contact confirmed at 220 S. Lassen Street, Suite 3, Susanville, CA 96130; 530-251-8218 main line, 530-251-8221 for tax sale and excess-proceeds questions, email lcttc@co.lassen.ca.us.
• •The county's old lassencounty.org domain now 301-redirects to lassencounty.gov; use the .gov URLs.

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.

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