The Marin County Board of Supervisors will hold a public hearing on Tuesday, March 11, to consider rescinding the tax sale of a common area parcel within the Tiburon View subdivision. Assessor Parcel Number (APN) 034-182-13 was erroneously sold at a tax auction in March 2024.
The Tiburon View Homeowners’ Association (TV HOA) petitioned the County to rescind the sale after discovering that their shared common area had been sold by the Marin County Tax Collector for unpaid parcel taxes. Under state law, common areas in planned developments should not be separately taxed because their value is already included in the assessments for individual properties. Common areas typically include shared spaces such as community gardens, pools, recreation areas, and walkways.
Following a thorough review, the Tax Collector determined that the underlying tax lien had been applied in error. California Revenue and Taxation Code § 2188.5 prohibits tax liens on common areas within planned developments, reinforcing that such areas are not intended to be individually owned or separately sold.
In November 2024, the Board adopted a resolution stating its intent to rescind the sale, subject to receiving written consent from the purchaser, AssetRenew LLC. Since the purchaser has not provided consent, the matter is being brought back to the Board for formal action. Per state law, the Board has the authority to rescind the sale without the purchaser’s consent when necessary to correct an improper sale.
If the Board votes to rescind the sale, TV HOA ownership of the common area will be restored to the association. The County will also refund the purchaser’s full purchase price of $6,600, plus interest.
“This hearing is an important step in addressing this issue and ensuring that our tax sale processes reflect the legal protections in place for homeowners,” said Mina Martinovich, Director of Marin County’s Department of Finance. “We recognize the impact of this mistake, and we remain committed to continually improving our processes to prevent similar issues in the future.”
The public hearing will begin at 1:30 PM on Tuesday, March 11, and will take place in the Board of Supervisors chamber at the Marin County Civic Center (Suite 330, 3501 Civic Center Drive, San Rafael). In addition, the meeting will be live-streamed and available for viewing on Comcast Channel 27 or AT&T Channel 99.
Leave a Reply