Sutter County, CA tax sales

County offices

County notes

• •Sutter County's tax-defaulted property auction is run by the Treasurer-Tax Collector and hosted online by Bid4Assets. The county's Tax Sale FAQ points bidders to www.bid4assets.com/Sutter for participation instructions.
• •No sale is currently scheduled. The county's Prior Tax Sale/Excess Proceed Archives page lists results only for November 2017, January 2018 (reoffer), November 2018 and November 2019. Bid4Assets shows no active Sutter County storefront, and the county tells bidders to join its Tax Sale notification list to get the auction date and parcel list by email.
• •Right of redemption runs until 5:00 p.m. on the last business day before the sale, per the county FAQ.
• •Minimum bid on a first-time offering is at least the total needed to redeem plus costs, and the Tax Collector can set it higher.
• •The sale is advertised in the Appeal-Democrat three times, once weekly, one month before the auction.
• •Deed conveys free of most pre-sale encumbrances under R&TC section 3712, but the FAQ lists exceptions including undischarged IRS liens, Mello-Roos special taxes, 1915 Act assessments, easements and recorded restrictions.
• •Defaulting after winning forfeits the deposit and can bar the bidder from Sutter County tax sales for up to five years. Most title insurers will not write a policy for a year after the tax deed records, and challenges to the sale are limited to one year from recording under R&TC sections 177 and 3725 et seq.
• •The county also posts a Property Tax Default (Delinquent) List PDF and an annual Notice of Property Tax Delinquency, Impending Default and Power to Sell, which are the pre-sale pipeline rather than the auction list itself.

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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