DATE: November 17, 2026
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Decision on the First Group of Claims for Excess Proceeds Resulting from 2024 March 14-15, 2024 and June 7, 2024 Sale of Tax Defaulted Properties
RECOMMENDED ACTION(S):
TITLE
Adopt Resolution granting nine (9) claims for excess proceeds, in the aggregate total amount of $995,397.36, from the March 14-15, 2024 and June 7, 2024 sale of tax-defaulted properties, and ordering distribution after the 90-day waiting period, where claimants submitted information and proof sufficient to establish a right to all or any portion of the excess proceeds; and denying two (2) claims for excess proceeds because the claimants failed to submit information and proof sufficient to establish a right to all or any portion of the excess proceeds.
REPORT
The excess proceeds are the remaining proceeds available from the sale of tax-defaulted properties that your Board approved on December 12, 2023, and that was conducted on March 14 through 15, 2024 (“March Sale”) and June 7, 2024 (“June Sale,” and together with the March sale, the “2024 Tax Sales"). This item presents the first group of claims for excess proceeds from the 2024 Tax Sale, consisting of eleven (11) claims on six (6) properties. The recommended resolution grants nine (9) claims for excess proceeds, based on sufficient documentation submitted to the Auditor-Controller/Treasurer-Tax Collector’s office (“AC/TTC”) establishing each claimant’s right as a party of interest pursuant to California Revenue and Taxation Code section 4675, and denies two (2) claims where the claimants provided insufficient evidence. The remaining claims, and the transfer of unclaimed excess proceeds to the General Fund as provided by Revenue and Taxation Code section 4674, will be presented at a later time. This item is countywide.
ALTERNATIVE ACTION(S):
Revenue and Taxation Code section 4675, subdivision (e), requires the Board to distribute excess proceeds. For the claims related to any particular property, however, the Board may direct staff to return with additional information before adopting a resolution to grant or deny those claims.
FISCAL IMPACT:
The 2024 Tax Sale excess proceeds are the remaining proceeds after all delinquent taxes, penalties, costs, and fees have been satisfied to the County of Fresno. Approval of the recommended action will authorize payment of $995,397.36 in excess proceeds to nine (9) claimants. No excess proceeds will remain from the six (6) properties in this item, and no funds will be transferred to the County’s General Fund. Therefore, approval of the recommended action will have no fiscal impact on the County General’s Fund.
DISCUSSION:
The AC/TTC periodically conducts a sale of property that has become subject to the power of sale because of delinquent taxes. Under California Revenue and Taxation Code section 4675, any party of interest in the property at the time of sale may file with the County a claim for excess proceeds within one year following the recordation of the Tax Collector’s deed to the purchaser at the tax sale.
On December 12, 2023, your Board approved the March Sale and authorized the AC/TTC to re-offer, within 90 days after that sale, any property not offered or sold, which the AC/TTC conducted at the June Sale. Deeds to purchasers were recorded on April 29, 2024, for the March Sale and on June 28, 2024, for the June Sale. The AC/TTC gave notice of the right to claim excess proceeds to parties of interest on May 31, 2024, for the March Sale and on July 12, 2024, for the June Sale. The claim periods ended on April 29, 2025, and June 28, 2025 respectively.
This item presents the first group of claims from the 2024 Tax Sale. It includes 6 properties, 4 sold at the March Sale and 2 sold at the June Sale, which together produced $995,397.36 in excess proceeds. The AC/TTC received 11 claims on those six (6) properties. The AC/TTC received multiple claims on three (3) of those properties (a total of eight (8) claims), and the remaining three (3) properties had only one claim each. The AC/TTC recommends granting nine (9) claims, totaling $995,397.36, and denying two (2). After those claims are decided as recommended, no excess proceeds will remain from those six (6) properties.
The AC/TTC receives claims for excess proceeds through the mail or in person at the tax counter at the AC/TTC office in the Hall of Records. Claimants that submit incomplete claims at the tax counter are told whether any necessary documents are missing before the AC/TTC accepts their claims. Claimants that mail incomplete claims receive a letter by mail informing them that additional documents are needed and are given ten days or more to respond. AC/TTC staff review all complete and timely claims and supporting documents to determine whether they establish the claimant’s right to all or part of the excess proceeds under Revenue and Taxation Code section 4675. A summary of the documents submitted with each claim, and the AC/TTC’s analysis supporting its recommendation on each claim, is in Attachment A for items with single claims and Attachment B for items with multiple claims.
On November 4, 2026, the AC/TTC mailed letters to the claimants on all 11 claims in this item giving notice that their claims would come before your Board for decision on this date and informing them that they are welcome to attend the meeting and address your Board. The letters also informed claimants that the proposed distribution would be available for review online when the agenda for this meeting is posted, about a week before the meeting, and that the final distribution would also be available for review online after the meeting.
Payments for claims granted under the recommended resolution total $995,397.36. The excess proceeds would be disbursed after a 90-day waiting period following your Board’s adoption of the resolution, which is the limitation period for lawsuits challenging this Board action, as provided in Revenue and Taxation Code section 4675, subdivision (g). After those payments are disbursed, no balance of excess proceeds will remain from the six (6) properties in this item for distribution to the County under Revenue and Taxation Code section 4674.
The 2 claims recommended for denial are both for item 380. The AC/TTC recommends denying them because the claimants failed to submit information and proof sufficient to establish a right to all or any portion of the excess proceeds. Attachment B describes the documents submitted and the reasons for the recommendation.
REFERENCE MATERIAL:
BAI #22, December 12, 2023
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution
On file with Clerk - Attachment A - Single Claims
On file with Clerk - Attachment B - Multiple Claims
CAO ANALYST:
Paige Benavides