Mariposa County, CA tax sales
How tax lien certificate and tax deed sales work in Mariposa County, seat of Mariposa: 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.
New here? Read how California tax sales work, the difference between a lien and a deed, and redemption periods.
How Mariposa County sells delinquent taxes
Tax certificate sale (lien)
Details are being verified for this county.
Tax deed sale
- Run by
- Mariposa County Treasurer / Tax Collector (Courtney Progner Morrow, Mariposa County Treasurer/Tax Collector)
- Frequency
- annual
- Typical timing
- Annual public auction, early August. The county's Tax Sale Information page states "The next tax sale will be August 6, 2026." The published notice states: "The Public Auction Sale will begin at 10:00 am on Thursday August 6, 2026, in the Board of Supervisors' Room, Government Center, 5100 Bullion Street, Mariposa, California as a sale to the highest bidder for cash in lawful money of the United States or negotiable paper, for not less than the minimum bid as shown on this notice." The 2026 packet adds "10:00 a.m. (Registration begins at 9:00 a. m.)". The same page posts Final Reports of Sale for 2018 through 2025, showing an annual cadence.
Registration and deposit
Register on site the morning of the sale. The 2026 packet rules state: "ALL bidders need to complete and submit a Registration Form along with their DEPOSIT as soon as they arrive at the sale. Each bidder will be given a bidder number and a copy of 'The Notice of Tax Sale'. $5,000.00 deposit cashier's check made out to: Mariposa County Tax Collector." Registration opens at 9:00 a.m. for the 10:00 a.m. auction. A registration form is included in the information packet. Bidding starts at the published minimum bid and rises in increments of $100 or more, at the Tax Collector's discretion. No mail-in or sealed bids: "The public auction requires the presence of you or your authorized agent to verbally bid on the properties." Agents bidding for a third party must submit a notarized letter of authority at registration. Payment must be cash, cashier's check, or money order payable to Mariposa County Tax Collector; personal and business checks are not accepted. Successful bidders settle immediately after the sale by appointment; purchases over $5,000 may be paid with a down payment of $5,000 or 10% of the purchase price, whichever is greater, with the balance due in full within 30 days of the sale. Buyers also pay documentary transfer tax of $1.10 per $1,000 of the final sale price plus recording fees of $14.00 for the first page and $3.00 per additional page, by separate check to the Mariposa Recorder.
Mariposa runs a live, in-person tax deed auction, not an online sale, for its 2026 offering. Bidders or their authorized agents must attend at the Board of Supervisors' Room, 5100 Bullion Street, Mariposa, and bid verbally. The sale is made under Revenue and Taxation Code Part 6, Division 1, Chapter 7, Section 3691, noticed under Section 3692, and approved by Board of Supervisors Resolution No. 2026-260 dated June 16, 2026. The 2026 notice lists 24 items, of which several are already marked REDEEMED or REMOVED; most remaining parcels are LAND ONLY with minimum bids from roughly $1,800 to $45,785, plus special assessments that remain a lien. The county quotes an online fallback only for unsold parcels: "If no bids are received on a parcel, it may, at the Tax Collector's discretion, be re-offered at www.govease.com or in the Board of Supervisor's Room, Government Center, 5100 Bullion Street, Mariposa, CA at a minimum price appropriate to stimulate competitive bidding." The Tax Sale Information page posts two separate 2025 results documents, "Final Report of Sale 2025 (PDF) Online Auction" and "Final Report of Sale 2025 (PDF) Public Auction", so investors should confirm each year whether an online session is added. Right of redemption ceases Wednesday, August 5, 2026, at close of business. Sale notices are published three times at seven-day intervals in the Mariposa Gazette (7/16/26, 7/23/26, 7/30/26). In-person live auction at the Board of Supervisors' Room, Mariposa County Government Center, 5100 Bullion Street, Mariposa, CA 95338
County offices
Tax Collector (runs the certificate sale)
Mariposa County Treasurer / Tax Collector
County Hall of Records, 4982 10th Street, P.O. Box 247, Mariposa, CA 95338
Official websiteNotes for Mariposa County
- Properties reach the auction after long-term delinquency: "When an owner of property has delinquent taxes for over six years, the property is sold at auction."
- The 2026 sale is in person only. Verbal bidding by the registered bidder or a notarized authorized agent is required; mail-in and sealed bids are not accepted.
- Deposit is a $5,000 cashier's check payable to Mariposa County Tax Collector, submitted with the registration form on arrival at the sale. Unsuccessful bidders' deposits are held with the registration until after the sale.
- Balance of the purchase price is due in full within 30 days of the sale. Failure to consummate forfeits the deposit and all rights to the property, and the original owner's right of redemption revives.
- Current-year taxes are not included in the bid. The county states a 2026/2027 tax bill will be mailed to the successful bidder in October 2026, due in two installments by December 10, 2026 and April 10, 2027.
- Under R&TC Section 3712 the tax deed conveys title free of most prior encumbrances, with exceptions the county lists: future installments of taxes and special assessments, liens of non-consenting taxing agencies, certain special assessments, easements and recorded restrictions, recorded offers of dedication, unpaid Improvement Bond Act of 1915 assessments, undischarged IRS liens, and unpaid Mello-Roos special taxes.
- On parcels with pending IRS liens, the IRS can exercise its right of redemption up to 120 days after the sale.
- The county warns that title companies may not issue a title guarantee on parcels bought at public auction and suggests a quiet title action before resale.
- Unsold parcels may be re-offered immediately after the last listed parcel; if still unsold they remain delinquent and can be offered at the next scheduled auction, possibly within 90 days.
- Minimum bids are set by state law at no less than the total needed to redeem the parcel plus costs, and the Tax Collector may set a higher minimum.
- Excess proceeds over $150 trigger notice to parties of interest under R&TC Sections 4674, 4675, and 4676, with claim forms due within 90 days after the date of sale.
- Office hours are Monday through Friday, 8 a.m. to 5 p.m. Fax is 209-966-6496. General tax office email is [email protected]; the 2026 packet lists Deputy Tax Collector Melissa Bassett at [email protected] for auction questions.
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.
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.
Frequently asked questions
Does Mariposa County, California sell tax liens or tax deeds?
- Mariposa County follows California's tax deed state system.
How often does Mariposa 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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