Napa County, CA tax sales

County offices

County notes

• •Napa County moved its website from countyofnapa.org to napacounty.gov; old countyofnapa.org paths 301-redirect, and DocumentCenter PDFs are served from napacounty.gov.
• •Direct lines published by the office: Tax Collector 707-253-4311, Treasurer 707-253-4320, delinquent property taxes 707-253-4312, tax sale questions 707-253-4314, toll free 877-279-2987. Counter hours are Monday through Friday, 8 a.m. to 5 p.m.
• •The most recent auction parcel list carried 65 parcels with minimum bids from roughly $2,389 to $134,111, and several were already marked REDEEMED, which matches the county's warning that the list is not final until the day of the sale.
• •Napa flags known or suspected contaminated parcels on its sale list along with the lead agency name and address, and tells bidders not to bid on those without consulting an attorney.
• •The county publishes an excess proceeds policy and claim form under R&TC 4675, linked from the Auctions and Public Sales page at /4040/How-to-File-a-Claim (link seen on the fetched page, not independently fetched).
• •Research constraint: the session WebSearch budget was exhausted, so every fact here comes from direct fetches of napacounty.gov pages and PDFs plus the GovEase county portal. No 2024, 2025, or 2026 sale date appears anywhere on the county's Auctions page.

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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