Tehama County, CA tax sales

County offices

County notes

• •County seat is Red Bluff. The Treasurer/Tax Collector office sits at 444 Oak Street, Room D, and is open 8:00 a.m. to 12:00 p.m. and 1:00 p.m. to 5:00 p.m., Monday through Friday.
• •Parker R. Hunt is the Treasurer/Tax Collector. Tax sales are handled by Assistant Treasurer/Tax Collector Lorrie Brown at (530) 527-4535 x3226.
• •Tehama sells deeds, not liens. The Tax Sale Auctions page states directly that the county does not sell tax liens for tax-defaulted properties, matching the statewide California rule.
• •Sale cadence is irregular rather than annual. The last completed auction was October 25 and 26, 2023, and the county says the next one is tentatively planned for the first half of 2027, so the page needs re-checking before any investor plans around it.
• •The auction is hosted online by GovEase. The county page links bidders to GovEase for registration, and the county's terms and FAQ documents are both headed "Internet Auction of Tax Defaulted Real Property."
• •Excess proceeds from the 2023 sale were published by the county with a claim deadline of November 17, 2024, alongside a blank claim form.
• •All published deposit, fee, and premium figures come from the October 2023 auction terms and should be re-verified against the terms issued for the next sale.

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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