Merced County, CA tax sales

County offices

County notes

• •The Tax Collector, currently Karen D. Adams, CPA, runs the auction of all tax-defaulted property; the Treasurer line is (209) 385-7307 and the Tax Collector line is (209) 385-7592.
• •Board of Supervisors resolution approves the parcel list and minimum bids before each sale; the October 21, 2025 packet set minimum bids for the January 6, 2026 auction, totaling about $15.08 million across 80 parcels.
• •Minimum bids in that list ranged from roughly $1,215 on small Dos Palos land parcels to several million dollars on Santa Nella commercial remainders, so the roster mixes low-cost rural land with large commercial parcels.
• •Redemption ends at 5 p.m. the last business day before the auction; if a parcel does not sell, the right of redemption revives until the day before the next scheduled auction.
• •The annual Property Tax Default (Delinquent) List is published under R&TC 3371 and shows each parcel's amount to redeem, which is a useful pre-sale screening list.
• •GovEase did not show a live Merced County auction at the time of research, consistent with the January 2026 sale having already closed.

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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