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)...
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