REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
March 10, 2026
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Public Sale of Tax-Defaulted Property - Tax Sale #376
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution approving the Tax Collector's proposed sale of tax-defaulted properties listed on the attached schedule by internet public auction, on or after July 11, 2026, pursuant to Chapter 7 of Part 6 of Division 1 of the Revenue and Taxation Code.
2. Instruct the Clerk of the Board of Supervisors to transmit a certified copy of the Resolution to the Tax Collector within five days after Board of Supervisors approval.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). The estimated public auction cost of $182,500 has been included in the Auditor-Controller/Treasurer/Tax Collector's (ATC) 2025-26 budget and will be fully reimbursed through tax sale fees.
BACKGROUND INFORMATION
Pursuant to California Revenue and Taxation Code (RTC) section 3691, the Tax Collector has the power to sell properties that have been tax-defaulted for five or more years in an effort to return these properties to property tax paying status. RTC sections 3694 and 3699 require the approval of the Board of Supervisors (Board) prior to a proposed sale. Property tax dollars are used to fund key public services including education, police and fire protection, and social and public health services.
Each year, the Tax Collector holds a public auction of tax-defaulted properties; the next sale is scheduled to begin on or after July 11, 2026 ...
Click here for full text