If you consider yourself to be a party of interest (as defined below) related to specific property that has been sold at Public Auction, you may complete a claim form and state the basis for your status as a party of interest.
California Revenue and Taxation Code Section 4675 defines parties of interest in part as (paraphrased). Parties of interest and their order of priority are:
(a) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority, and,
(b) Then, any person with title of record to all of any portion of that property prior to the recordation of the tax deed to the purchaser.
The law protects parties of interest by requiring that any assignment, to another person, of the right to claim excess proceeds, can be made only by means of a dated, written document. The document must specifically state that the right to claim excess proceeds is being assigned, and that each party to the transaction has informed the other of the value of the right being assigned and that the party of interest has been advised of his or her right to file a claim for the excess proceeds on his or her own behalf. In addition, Fresno County requires the document to be notarized and requires a copy of a photo identification card for both the assignee and the assignor.
The law requires that a claim be filed within one year of the date of the Tax Collector's recording of the deed to the purchaser. By law, we cannot accept claims after one year from the recorded date, nor can we begin processing of claims until one year has passed from the same date.
The Tax Collector will submit a recommendation to the Board of Supervisors regarding the disposition of the excess proceeds. If the Board's review results in the approval of the claim, a county check will be issued in payment. However, the law does not allow the issuing of the check prior to 90 days following the action taken by the Board of Supervisors.
March 14-15, 2024 Tax Sale Excess Proceeds
June 7, 2024 Tax Sale Excess Proceeds