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Board rescinds tax sale of timeshare remainder after assessor data error
Summary
The Board of Supervisors approved a motion to rescind a tax deed sale of a timeshare remainder parcel after assessor staff and the buyer identified the unit should have been classified as common area; staff said they will audit other resorts to prevent similar errors.
The Board of Supervisors on March 25 approved a request to rescind a tax‑deed sale after county staff learned a parcel tied to a Big Bear timeshare remained incorrectly classified as a condominium and went to tax sale.
Assessor's Office staff told the board the developer originally intended to sell timeshare weeks and that unsold intervals should have been reclassified as common area and not taxed as separate condominium units. When the remainder parcel was not recategorized, property taxes were not paid and the parcel proceeded to tax sale. The buyer later requested rescission when the mistake came to light.
Theresa Valdez, an assessment services manager in the Assessor’s Office, said an internal audit found a recording error dating to the original developer’s filings. The auditor told the board the office intends to review other resorts for similar classification issues but that the Big Bear resort’s mixed mix of timeshare and condo uses made it especially complex. Staff said no one had claimed excess proceeds from the sale.
The board voted to rescind the sale; the motion was made by Supervisor Hagman and seconded by Vice Chair Baca. County staff said rescission is appropriate because the parcel did not belong to a single owner and the tax‑sale procedures do not permit selling property that many owners jointly hold as common area.
The county will adjust records to reflect the correct tax status and complete the rescission process with the buyer. Staff said it will also proactively audit similar resort parcels to reduce the chance of recurrence, though they cautioned that the review requires human oversight and individual property complexity may limit automation.
