San Mateo County, CA tax sales

County offices

County notes

• •The auction platform is Grant Street Group's MyTaxSale, branded for the county at sanmateo.mytaxsale.com. Platform support is listed at 877-274-9320, weekdays 5am to 5pm Pacific.
• •Most liens are cleared by the tax deed, but the county FAQs warn that IRS liens, lis pendens, and certain liens under R&T Code section 3712 can survive the sale, so buyers must run their own title work.
• •Parcel research: the FAQs point bidders to the San Mateo County Assessor at 555 County Center, 1st Floor, Redwood City, CA 94063, (650) 363-4500, for parcel maps and GIS lookups. Listed street addresses are not guaranteed accurate.
• •The county recommends waiting one year after the deed is recorded before improving or reselling, since prior owners and lienholders have that window to challenge the sale.
• •Excess proceeds over $150 may be claimed by parties of interest under R&T Code section 4675. Claims are due within one year of the deed recording date and a $300 processing fee is deducted.
• •Defaulting on a winning bid forfeits the deposit and bars the bidder from county tax sales for five years.
• •Office phone hours match office hours, Monday to Friday, 9 AM to 5 PM. Treasurer division direct line is (650) 363-4580, option 2. General email is taxmaster@smcgov.org.

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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