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Tax Sale Atlas
County-verified

Marin County, CA tax sales

How tax lien certificate and tax deed sales work in Marin County, seat of San Rafael: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

Verified Jul 27, 2026 against official county and state sources.

How Marin County sells delinquent taxes

Tax certificate sale (lien)

Details are being verified for this county.

Tax deed sale

Online auction
Run by
Marin County Department of Finance, Property Tax Division (Tax Collector)
Frequency
annual
Typical timing
No fixed annual date. Marin holds tax deed auctions only occasionally. As of the current page text the county states "There is no public auction scheduled for 2025" and "There is currently no public auction scheduled at this time - please continue to revisit this page periodically for updates." The most recent auction referenced is the March 2024 public auction, with earlier final reports from 2017 and 2014.
Sale list
Tax Defaulted Properties, Public Auction Tax Sale list (board-approved parcels, APN, default year, situs, minimum bid)

Registration and deposit

Register through Public Surplus. The county states "Visit the Public Surplus website. They will begin registering bidders prior to the tax sale." Public Surplus bidder support is (800) 591-5546 or the chat link on the Public Surplus site. Anyone except Marin County Department of Finance employees may bid. Bidding runs in increments of $100 or higher and no bid is accepted below the minimum bid, which is set at no less than the amount needed to redeem the parcel plus an estimate of current year taxes and costs.

California is a tax deed state and Marin conveys the deed itself, not a lien certificate. The Department of Finance auctions parcels subject to the Tax Collector's Power to Sell, which attaches after property taxes go unpaid for five or more years. The sale is online only: the county says "The Public Auction for tax defaulted properties will be held online using the Public surplus portal" and "There will be no live auction." Parties of interest may redeem until close of business the day before the sale, and the county notes there is no extended right of redemption in California. Winning bidders settle at time of purchase and pay documentary transfer tax of $0.55 per $500 of sale price plus county transfer tax of $1.10 per thousand, or $3.10 per thousand inside the City of San Rafael. A tax deed is issued within 60 days of the sale. The former assessee or a lien holder has one year from recording of the tax deed to challenge the sale, so title insurance is often unavailable until a quiet title action clears the record. Parcels sell as is with no warranty on condition, zoning, permitted use, or legal status. Separately from the public auction, Marin runs sealed bid sales for parcels unusable by reason of size or location, and those are limited to contiguous landowners or holders of an undivided interest or specific easement. The next sealed bid sale is not yet set. Verify the auction page before planning a trip: the public auction page was last updated February 10, 2025.

Register on Online auction

County offices

Tax Collector (runs the certificate sale)

Marin County Department of Finance, Property Tax Division (Tax Collector)

415-473-6133

3501 Civic Center Drive, Suite 202, San Rafael, CA 94903

Official website

Notes for Marin County

  • County seat San Rafael. The Marin County Department of Finance states it "serves as the County's auditor, controller, tax collector, treasurer, and public administrator," so the Tax Collector sits inside Finance rather than in a standalone office.
  • Tax Collector office hours are Monday to Friday, 9:00 am to 4:30 pm.
  • The auction platform is Public Surplus. The county links to the organization page titled "Current Auctions for County of Marin - Tax Sale." That page loaded on review and showed "No auctions found," consistent with the county saying no auction is scheduled.
  • Investors should treat Marin as a low-volume, irregular deed market. Recent public auctions on record are March 2024, 2017, and 2014.
  • Minimum bid is set at no less than redemption amount plus an estimate of current year taxes and costs, so opening prices track back taxes rather than market value.
  • Sealed bid sales are a separate track for unusable parcels and are restricted to contiguous owners or easement or undivided-interest holders. Bid forms must be issued by the Marin County Tax Collector's office and submitted with certified funds.
  • The county cites California Revenue and Taxation Code sections 3692, 3692.3, 3712, 3725, and 4675 for sale conditions, surviving encumbrances, the one-year challenge window, and excess proceeds claims.
  • For questions on redemption, the proposed sale, or excess proceeds the general information page directs callers to (415) 473-6133. The sealed bid page lists (415) 473-6909 for sealed bid questions, and the property list page lists 415-473-6154 for document access.
  • marincounty.gov blocks plain HTTP fetching and returns 403 to non-browser agents. All facts here were read in a real browser session.

California statewide 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.
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.
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.
Governing statute
Cal. Rev. & Tax. Code, Division 1, Part 6 (sections 3351 to 3972)

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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Frequently asked questions

Does Marin County, California sell tax liens or tax deeds?

Marin County follows California's tax deed state system.

How often does Marin County hold tax deed sales?

annual. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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