CA
California
California uses two very different tracks. Most mortgage foreclosures are nonjudicial trustee sales, where the trustee must notify people with recorded interests of any surplus and then pay it out or deposit it with the superior court. Tax-defaulted property sales create "excess proceeds" claimed through the county on a strict one-year clock.
Terms commonly used in California
These are legally different procedures and are kept separate on purpose. Make sure you are reading the one that matches your sale.
When a California county tax collector sells property at a tax-defaulted land sale for more than the taxes, penalties and costs owed, the remainder is "excess proceeds" under Revenue and Taxation Code section 4675. Parties of interest — generally the former owner and lienholders of record — may file a claim with the county, and the board of supervisors distributes the money in statutory priority.
Who may have a claim
- Person with title of record at the time the property was sold at tax sale
- Co-owners of record
- Heirs or the estate of a deceased owner
- Lienholders of record, in priority order
- A trust or business entity that held title
Priority among claimants may depend on title, recorded liens, court orders, probate and state law. Being listed here does not mean a claim will succeed.
Where the money may be held
- The county tax collector or auditor-controller that conducted the sale
- The county board of supervisors, which approves distribution
- California unclaimed property held by the State Controller's Office in some circumstances
Commonly required documents
- Government photo IDCommonly required
- County excess proceeds claim formCommonly required
- Deed or title evidence showing the interest of recordCommonly required
- Notarized claim signed by every claimantCommonly required
- Taxpayer identification informationCommonly required
- Death certificate and probate letters if the owner diedSituation-dependent
- Recorded lien documents for lienholder claimsSituation-dependent
- Trust or entity documentsSituation-dependent
Could an attorney be needed?
Attorney may be advisable
Circumstances where legal help is more often advisable or required
- • The former owner is deceased
- • Probate has not been opened
- • Multiple heirs disagree
- • The claimant is a trust or business entity
- • Competing lienholders filed claims
- • Ownership is disputed
- • There is an assignment or transfer of claim
- • The claim requires a motion or petition
- • A hearing is scheduled
- • Another party objects
- • There are bankruptcy issues
- • There are judgments or unresolved liens
- • The claimant is a minor or incapacitated person
- • The deadline may have expired
- • The claimant lives outside the United States
- • The court requires representation for an entity
- • Local rules require attorney involvement
Dependable Funds Recovery is not a law firm and does not provide legal advice. When legal representation is required or advisable, clients may be referred to an independent licensed attorney.
Deadlines
Revenue and Taxation Code section 4675 sets a one-year period, measured from recordation of the tax deed to the purchaser, to file a claim for excess proceeds. This one is unforgiving — after it passes, the money generally stays with the county.
- Trigger date
- Recordation of the tax deed to the purchaser
- Varies by county or claim type
- No
- Confirmed against an official source
- Yes
- Source last checked
- 2026-08-03
Typical claim complexity
Moderate
Why, specifically:
- • A hard one-year statutory claim period
- • Lienholders of record may be paid first
- • Board of supervisors approval is required
- • County claim forms and review practice differ
- • Probate needed for deceased owners
Complexity is shown so you can judge the work involved for yourself. A complex rating does not mean you cannot file on your own.
Official resources
Sources and review record
- Date last reviewed
- 2026-08-03
- Reviewed by
- Johnny — Dependable Funds Recovery
- Trustee's duties regarding surplus proceeds — Cal. Civ. Code § 2924j (checked 2026-08-03)
- Claims for excess proceeds — Cal. Rev. & Tax. Code § 4675 (checked 2026-08-03)
County, court, and trustee procedures may differ from statewide practice. Laws, forms, fees, and deadlines can change without notice.
This page is general information, not legal advice, and is not a substitute for reading the controlling statute, rule, order or official instructions for your case.
Optional
Guided claim checker
Answer a short set of questions about your California situation and we will show you, in plain English, which review steps typically apply. This is general education only — not legal advice, and not a guarantee that funds exist or can be recovered.
Not sure which process applies to your case?
Submitting information does not create an attorney-client relationship, guarantee eligibility, or guarantee recovery. You may be able to pursue a claim directly through the applicable court, county, trustee, or government agency.