Santa Cruz County, CA tax sales

County offices

County notes

• •The Tax Collector maintains a second counter at the South County Government Center, 500 Westridge Drive, Watsonville, CA 95076. Santa Cruz office hours are Monday through Thursday 8:00 AM to 4:00 PM; Watsonville is open Monday and Friday 8:00 AM to 4:00 PM, closed 12:00 PM to 1:00 PM.
• •The county's two auction pages give different redemption cutoffs. Auction General Information says "The right of redemption will cease at 5:00 pm on the day before the start of the auction," while the FAQ says the right "ceases at the close of business (4 pm) on the last business day prior to the sale." Confirm the operative cutoff with the Tax Collector before relying on either.
• •Sale notice is published three times at successive seven-day intervals in a newspaper of general circulation before the sale date, per state law.
• •Minimum bids start at no less than the total redemption amount plus costs of offering the parcel. Parcels that draw no acceptable bid may be re-offered at a reduced minimum in a later sale.
• •Most parcels offered are vacant land with no street address; the county points bidders to Assessor parcel maps for approximate location and notes that exact boundaries require a survey at the buyer's expense.
• •Excess proceeds claims from the June 2026 sale, including the claim form and the excess proceeds amounts list, are posted on the Property Tax Sale page.
• •The Property Tax Default (Delinquent) List published September 8, 2025 is signed by Laura Bowers, Santa Cruz County Tax Collector, and lists parcels declared in default July 1, 2022 with redemption amounts as of September 30, 2025.

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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