Use Los Angeles County's page only for Los Angeles sales

California — Tax-Defaulted Property Sale Excess Guide

This guide is limited to County tax-defaulted-property sale excess under Revenue and Taxation Code section 4675, statewide Controller guidance, and Los Angeles County's local implementation; mortgage foreclosure is outside this packet.

Last researched Primary sources: California official sources

Sale type and custodian control

Choose the California route that created the funds

Different statutes, counties, courts, notices, and custody transitions are not interchangeable.

County tax sale

File with the county that conducted the tax sale

A party of interest at the time of sale may file a county claim in proportion to that interest and equal-priority interests.

Think you may be owed surplus funds in this state?

Run a free name check — no upfront fees. Or call (307) 323-4303.

Free name check On-site claim form

Use statewide guidance to classify priority and proof

The Controller guide explains the tax-defaulted-property excess framework, while the county board or delegated officer evaluates the actual claim.

Los Angeles only

Use Los Angeles County's page only for Los Angeles sales

The retained county page publishes notices and self-service instructions for Los Angeles County; it is not California's universal form or filing endpoint.

Record-first workflow

Trace the California custody sequence before filing

Verify the live official record at every step; this orientation does not decide a claimant's rights.

01

Capture tax-deed recordation

The retained one-year claim period runs after recordation of the tax collector's deed to the purchaser, not merely from the auction date.

02

Establish party-of-interest status and priority

Preserve recorded liens, title at sale, assignments, and other proof the county requires; lienholders of record precede titleholders in the retained order.

03

Follow the selling county's current procedure

Use the selling county's notice, submission address, delivery method, and proof requirements rather than importing Los Angeles mechanics statewide.

No unsupported form or deadline

Prepare the records for this California lane

Use only dates and filing mechanics tied to the confirmed sale type, statute, custodian, and retained source.

Open California Revenue and Taxation Code section 4675

  • Tax sale and deed dates

    Collect the sale number, parcel, sale date, purchaser, tax collector's deed, recordation date, and county notice.

  • Interest and priority evidence

    Gather the title record, liens, releases, assignments, estate authority, and county accounting needed to establish the claimed share.

  • Local filing proof

    For Los Angeles County only, preserve the current notice version, county claim materials, delivery proof, and county response.

scoped limitations

California Tax-Defaulted Property Sale Excess Guide

What can be researched in this California scope

  • Current retained scope: County tax-defaulted-property sale excess under Revenue and Taxation Code section 4675, statewide Controller guidance, and Los Angeles County's local implementation; mortgage foreclosure is outside this packet.
  • FCAR cannot provide legal advice, decide priority, or promise that a court, county, locality, or state will pay a claim.
  • The statutory year is recordation-based
  • Do not state that every period begins on the auction date or that the county may waive the governing statute.
  • Tax-defaulted sales are the only covered California lane
  • Mortgage, trustee, sheriff, and judicial foreclosure proceeds require separate authority and custodians.
  • County mechanics stay county-specific
  • Los Angeles County's notices and claim workflow do not establish a complete statewide county directory or form.
  • Which retained California source and sale lane match the record.
  • Which public case, parcel, notice, accounting, or custody records are still needed.
  • Which competing interests or missing authority require legal or source-completion review.

What this California guide cannot legally decide

  • Whether a claimant is legally entitled to all or any part of the funds.
  • Whether a lien, assignment, estate, heir, successor, creditor, or other interest has priority.
  • What filing, service, hearing, evidence, or deadline applies beyond the verified retained scope.
  • Whether a court, county, locality, or state will approve or pay a claim.

Does a former owner automatically outrank recorded liens?

Collect the sale number, parcel, sale date, purchaser, tax collector's deed, recordation date, and county notice.

Prefer to talk?
Call (307) 323‑4303. Do not send Social Security numbers, bank details, or original legal documents through this form.

Do not include Social Security numbers, bank details, credentials, or other sensitive identity data.

Answers remain inside the retained scope

California route-specific questions

When must a California tax-sale claim be filed?

Before one year expires following recordation of the tax collector's deed to the purchaser, subject to the exact statutory filing rules.

Who may file under section 4675?

A party of interest in the property at the time of sale, in proportion to that interest and interests of equal priority.

Does a former owner automatically outrank recorded liens?

No. The retained priority places lienholders of record before persons with title of record.

Is the Los Angeles County process statewide?

No. It is a local implementation for Los Angeles County tax-defaulted-property sales.

Full Circle Asset Recovery LLC is a private asset-recovery company, not a government agency. This guide provides general information only, not legal advice. FCAR cannot guarantee eligibility, recovery, or any result. Current official records and current office instructions control.