Sacramento County had more than 2,600 homes enter foreclosure proceedings in December, more than three times the number a year ago – and easily the highest rate in Northern California. The county had almost 23,000 notices of default filed in 2007, according to real estate tracking company Default Research. Default notices in Sacramento County have increased every month since January to a record 3,492 in October, before declining slightly in November and December. Default notices are typically filed when a homeowner misses at least two mortgage payments. And there is not a positive outlook for the next several months, with near-record foreclosure notices expected, as low-interest “teaser” rates reset to much-higher payments, forcing more homeowners to walk away from their property.