Tax Defaulted Land Sale

Our next tax sale will be May 2025, on the website:

For Terms of Sale - Click Here 

Notice of right to claim 2024 Tax Sale Excess Proceeds Click Here 

For the June 14-17, 2024 Tax Sale Results Click Here

For the May 17-20, 2024 Tax Sale Results Click Here

For the June 16-19, 2023 Tax Sale Results Click Here

For the May 12-15, 2023 Tax Sale Results Click Here

For Frequently Asked Questions (FAQ) Click Here

Public Auction . . . How It Works

When secured real property remains tax-defaulted for five years, it becomes subject to the Tax Collector's Power to Sell. The county tax collector may offer the property for sale at public auction, a sealed bid sale, or a negotiated sale to a public agency or qualified non-profit organization. Public auctions are the most common way of selling tax-defaulted property. The purpose of offering tax-defaulted property at auction is to collect the unpaid taxes and to convey the title of the property to a responsible owner. The auction is conducted by the county tax collector, and the property is sold to the highest bidder. The State Controller's website: offers information about upcoming auctions throughout California.

Modoc County does not sell tax liens for tax-defaulted properties.

Buyer Beware! It is the responsibility of the bidder to have investigated any parcels that they wish to bid on. You may also want to visit our Frequently Asked Questions page if you are uncertain about a public auction. No statements are made nor implied as to what the tax sale parcel can be used for.  It is recommended that the bidder physically look at the property to determine its use before the tax sale.

Rescinding a Tax Sale 
Procedures for filing a petition to rescind a tax sale with the Modoc County Tax Collector and Board of Supervisors can be downloaded here: Procedures - filing a petition to rescind a tax sale
Petition to Rescind Sale of Tax-Defaulted Property