Merced County, CA tax sales

County offices

County notes

• •The Tax Collector, currently Karen D. Adams, CPA, runs the auction of all tax-defaulted property; the Treasurer line is (209) 385-7307 and the Tax Collector line is (209) 385-7592.
• •Board of Supervisors resolution approves the parcel list and minimum bids before each sale; the July 7, 2026 resolution approved 51 parcels for the auction that opened October 6, 2026, and an October 21, 2025 packet had set minimum bids for a January 6, 2026 auction across 80 parcels.
• •Minimum bids on the October 2026 list ranged from $3,815 on a small South Dos Palos lot to about $5.6 million on a Santa Nella commercial parcel, so the roster mixes low-cost town lots and rural land with large commercial parcels.
• •Redemption ends at 5 p.m. the last business day before the auction; if a parcel does not sell, the right of redemption revives until the day before the next scheduled auction.
• •The annual Property Tax Default (Delinquent) List is published under R&TC 3371 and shows each parcel's amount to redeem, which is a useful pre-sale screening list.
• •The October 2026 auction closed with full payment due by October 9, 2026; parcels that did not sell may be re-offered within 90 days, and the next regular sale will be announced in a new notice on the publications page.

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 Oct 12, 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 Oct 12, 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 Oct 12, 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 Oct 12, 2026

What the deed conveys: The deed conveys title free of encumbrances existing before the sale, subject to listed exceptions that survive: taxes and assessment installments not yet payable, liens of taxing agencies that did not consent to the sale, certain special assessments not included in the redemption amount, easements and recorded restrictions, recorded irrevocable offers of dedication, unpaid Improvement Bond Act of 1915 assessments not satisfied from the proceeds, federal IRS liens not discharged by the sale, and unpaid Mello-Roos special taxes. A tax deed is not marketable or insurable title on its own, and most buyers file a quiet title action before resale.California Revenue and Taxation Code 3712 - the deed conveys title free of encumbrances existing before the sale, with listed exceptionsCal. Rev. & Tax. Code 3712Verified Oct 12, 2026 See the due diligence guide.

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