When a property sells at tax sale for more than what's owed, the excess belongs to the former owner. Learn claim deadlines, required documents, and processes for every US state.
Also called excess proceeds or overages — the difference between what a property sold for at auction and what was owed in taxes, penalties, and fees.
If a property with $15,000 in delinquent taxes sells at auction for $120,000, the $105,000 surplus is held by the county (or court) until the former owner claims it. If unclaimed within the state's deadline, the funds typically escheat to the county or state general fund.
If you lost a property to a tax sale, you may be owed money. Billions of dollars go unclaimed every year because former owners don't know the funds exist.
Rather than buying properties, surplus fund investors locate former owners, help them file claims, and earn a percentage of the recovery.
Claim deadlines, filing offices, and assignment rules for all 50 states + DC. The office that accepts the claim is also where the county's surplus funds list lives.
| State | Redemption Period | Former Owner Claim | Lienholder Claim | Assignment | Where to File | Statute |
|---|---|---|---|---|---|---|
Alabama AL | 3 years post-sale | 3 years from sale Overall: 3 years | Same as owner | Allowed | County probate court or revenue commissioner | Ala. Code § 40-10-28 |
Alaska AK | 1 year post-sale | None specified Overall: Varies (typically 1 year) | None specified | Varies | Municipality or borough | AS § 29.45.480 |
Arizona AZ | 3 years post-sale | None specified (deed by foreclosure) Overall: 3 years | Same as owner | Allowed | County treasurer | A.R.S. § 42-18303 |
Arkansas AR | None (tax deed state) | 3 years from sale Overall: 2 years | Same as owner | Not Allowed | County collector or commissioner of state lands | Ark. Code § 26-37-205 |
California CA | None (tax deed state) | 1 year after surplus notice Overall: 1 year (extendable to 3) | Same as owner, priority order | Allowed | County tax collector | Rev. & Tax. Code § 4675 |
Colorado CO | 3 years post-sale | 5 years from sale Overall: 3 years | Must file before distribution | Varies | County treasurer | C.R.S. § 39-11-151 |
Connecticut CT | 6 months post-sale | Escheat after unclaimed period Overall: Varies by municipality | Before distribution hearing | Varies | Town/city tax collector | Conn. Gen. Stat. § 12-157 |
Delaware DE | 60 days post-sale | None specified Overall: No specific statute | Same as owner | Varies | County sheriff or tax office | Del. Code tit. 9, § 8779 |
Florida FL | None (tax deed sale) | 120 days, then 2 yrs FL treasury Overall: 120 days | 120 days after clerk notice | Allowed | Clerk of court in the county of sale | Fla. Stat. § 197.582 |
Georgia GA | 1 year post-sale | None (interpleader if disputed) Overall: 1 year from tax sale | By lien rank | Allowed | County tax commissioner or superior court | O.C.G.A. § 48-4-5 |
Hawaii HI | 1 year post-sale | None specified Overall: 1 year | Before court confirmation | Not Allowed | County finance department | HRS § 231-70 |
Idaho ID | None (3 yr delinquency then deed) | None specified Overall: 1 year after deed issued | Same as owner | Not Allowed | County treasurer | Idaho Code § 31-808 |
Illinois IL | 2–2.5 years pre-sale | None (court petition required) Overall: Varies (typically 5 years) | Before deed issued | Allowed | Circuit court petition | 35 ILCS 200/21-305 |
Indiana IN | 1 year pre-sale | 3 years (unclaimed to county) Overall: 120 days | Same as owner | Not Allowed | County auditor; court if disputed | IC § 6-1.1-24-7 |
Iowa IA | 1 yr 9 mo post-sale | None specified Overall: 2 years | Same as owner | Allowed | County treasurer | Iowa Code § 446.37 |
Kansas KS | None (judicial foreclosure) | None specified Overall: N/A | Before confirmation of sale | N/A | N/A — minimum bid only | K.S.A. § 79-2803 |
Kentucky KY | 1 year post-sale (certificate) | None specified Overall: 1 year after confirmation | Same as owner | Allowed | Circuit court master commissioner | KRS § 426.530 |
Louisiana LA | 3 years post-sale | None specified Overall: 3 years | Same as owner | Allowed | Parish tax collector | La. R.S. § 47:2211 |
Maine ME | 18 months post-lien | None specified Overall: No specific statute | Same as owner | Varies | Municipality | Me. Rev. Stat. tit. 36, § 949 |
Maryland MD | 6 months post-sale | None specified Overall: 2 years | Before foreclosure of right to redeem | Allowed | Circuit court petition | Md. Tax-Prop. § 14-818 |
Massachusetts MA | 6 months post-sale (tax title) | None specified Overall: Varies by municipality | Same as owner | Varies | City/town treasurer or court | M.G.L. c. 60, § 64A |
Michigan MI | None (foreclosure extinguishes) | 2 yrs after Mar 31 foreclosure Overall: Until next March 1 (~1 year) | Same as owner (notice required) | Allowed | County treasurer | MCL § 211.78t |
Minnesota MN | 3 years pre-forfeiture | None specified Overall: 3 years | Same as owner | Allowed | District court petition | Minn. Stat. § 282.005 |
Mississippi MS | 2 years post-sale | None specified Overall: 2 years | Same as owner | Allowed | County chancery clerk | Miss. Code § 27-41-77 |
Missouri MO | 1 year post-sale (first sale) | 3 years then escheat Overall: 2 years | Before confirmation | Allowed | County collector | Mo. Rev. Stat. § 140.230 |
Montana MT | 3 years post-lien attachment | None specified Overall: 3 years after deed | Same as owner | Allowed | County treasurer | MCA § 15-18-221 |
Nebraska NE | 3 years post-sale | None specified Overall: 2 years | Same as owner | Allowed | County treasurer | Neb. Rev. Stat. § 77-1838 |
Nevada NV | None (2 yr pre-deed hold) | None specified Overall: 3 years | Before distribution | Allowed | County treasurer | NRS § 361.610 |
New Hampshire NH | 2 years post-sale (tax lien) | None specified Overall: Varies by municipality | Same as owner | Varies | Town/city tax collector | RSA § 80:88 |
New Jersey NJ | 2 years post-sale (cert) | None specified Overall: 10 years | Before foreclosure judgment | Allowed | Superior court petition | N.J.S.A. § 54:5-87 |
New Mexico NM | None (3 yr delinquency then deed) | None specified Overall: 3 years | Same as owner | Allowed | County treasurer | NMSA § 7-38-71 |
New York NY | 2 years post-lien (varies) | None specified Overall: 4 years in NYC | Before in rem judgment | Allowed | Supreme court or city/county finance | RPTL § 1196 |
North Carolina NC | 10-day upset bid period | None specified Overall: 10 years | Same as owner, by priority | Allowed | Clerk of superior court | N.C.G.S. § 105-374 |
North Dakota ND | None (3 yr delinquency then deed) | None specified Overall: 3 years | Same as owner | Allowed | County auditor | N.D.C.C. § 57-28-20 |
Ohio OH | 1 year post-sale (varies) | None specified Overall: Varies (typically 1-2 years) | Before confirmation of sale | Allowed | Common pleas court or county auditor | ORC § 5721.20 |
Oklahoma OK | None (2 yr delinquency then resale) | None specified Overall: 2 years | Same as owner | Allowed | County treasurer | 68 O.S. § 3131 |
Oregon OR | 2 years post-lien (foreclosure) | None specified Overall: 3 years | Same as owner | Allowed | County tax collector | ORS § 275.275 |
Pennsylvania PA | 9 mo post-sale (Philadelphia) | None specified Overall: Varies (sale type) | Before schedule of distribution | Allowed | Court of common pleas petition | 72 P.S. § 5860.205 |
Rhode Island RI | 1 year post-sale | None specified Overall: 3 years | Same as owner | Allowed | City/town treasurer | R.I. Gen. Laws § 44-9-37 |
South Carolina SC | 12 months post-sale | 5 years from sale Overall: 1 year | Same as owner | Allowed | County delinquent tax collector | S.C. Code § 12-51-130 |
South Dakota SD | 3–4 years post-sale | None specified Overall: 3 years | Same as owner | Allowed | County treasurer | SDCL § 10-25-12 |
Tennessee TN | 1 year post-sale (court) | 1 year after confirmation Overall: 1 year | Before confirmation | Allowed | Clerk and master of chancery court | Tenn. Code § 67-5-2702 |
Texas TX | 2 yr (homestead/ag); 6 mo other | 2 years from sale Overall: 2 years / 4 years (taxing unit) | Before distribution | Allowed | District court clerk | Tex. Tax Code § 34.04 |
Utah UT | None (4 yr delinquency then sale) | None specified Overall: 4 years | Same as owner | Allowed | County auditor or treasurer | Utah Code § 59-2-1351.1 |
Vermont VT | 1 year post-sale | None specified Overall: 1 year | Same as owner | Not Allowed | Town treasurer | Vt. Stat. tit. 32, § 5061 |
Virginia VA | None (judicial sale) | Escheat after unclaimed period Overall: 2 years after confirmation | Before court disbursement | Allowed | Circuit court petition | Va. Code § 58.1-3967 |
Washington WA | None (3 yr delinquency then deed) | 3 years from sale Overall: 3 years | Same as owner | Allowed | County treasurer | RCW § 84.64.080 |
West Virginia WV | 18 months post-sale (cert) | None specified Overall: 18 months | Same as owner | Allowed | State auditor's office | W. Va. Code § 11A-3-65 |
Wisconsin WI | 2 years pre-deed (cert) | None specified Overall: 3 years | Same as owner | Allowed | County treasurer | Wis. Stat. § 75.36 |
Wyoming WY | 4 years post-sale | None specified Overall: 6 years | Same as owner | Allowed | County treasurer | Wyo. Stat. § 39-13-108 |
District of Columbia DC | 6 months post-sale | None specified Overall: 1 year | Same as owner | Allowed | Office of Tax and Revenue | D.C. Code § 47-1382 |
Surplus held by county. Assignment contracts common in larger counties like Jefferson and Mobile.
No statewide statute. Rules vary significantly between boroughs.
Surplus from tax lien foreclosure sales. Maricopa County has a dedicated claim form.
State land commissioner handles properties that do not sell at county level.
Large surplus balances in LA, San Diego, and Sacramento counties.
Denver and El Paso counties have streamlined claim processes.
No statewide surplus statute. Municipalities handle excess proceeds differently.
Limited statutory guidance. Check county-specific rules.
Very active surplus market. Short deadline makes speed critical.
Fulton and DeKalb counties have the largest balances.
High property values mean surplus amounts can be substantial.
Ada County (Boise) is the most active market.
Cook County has its own rules separate from downstate counties.
Assignment contracts are restricted. Short 120-day window.
Polk County (Des Moines) has the most activity.
Kansas does not generate surplus funds. Minimum bid only.
Surplus from judicial tax sale. Court confirmation required.
Parishes (not counties) hold surplus. Orleans Parish is most active.
No statewide surplus statute. Municipal processes vary.
Very active surplus market. Baltimore City has large balances.
No uniform statewide process. Recent SJC ruling may expand rights.
Post-Rafaeli decision (2020) requires surplus return. Wayne County largest.
Tyler v. Hennepin County (2023 SCOTUS) originated here.
Rural counties may have smaller balances but less competition.
Jackson County (KC) and St. Louis City have separate processes.
Tax deed state. Surplus held until claimed or escheated.
Douglas (Omaha) and Lancaster (Lincoln) most active.
Clark County (Las Vegas) generates significant surplus.
No statewide statute. Recent efforts to standardize.
One of the most active surplus markets. Large balances in Essex, Hudson.
Bernalillo County (Albuquerque) has the most activity.
NYC has a separate process through Department of Finance.
Very long claim window. Wake, Mecklenburg, Guilford substantial.
Tax deed surplus held by county. Smaller market.
Cuyahoga, Franklin, Hamilton counties have largest surplus.
Oklahoma and Tulsa counties generate the most.
Multnomah County (Portland) has the most activity.
Upset sales and judicial sales have different rules.
Providence and Cranston generate most claims.
Short claim window. Charleston, Greenville, Richland most active.
Tax deed surplus. Minnehaha County most active.
Davidson (Nashville) and Shelby (Memphis) have substantial balances.
Very active. Harris, Dallas, Tarrant, Bexar generate millions annually.
Salt Lake County has the most surplus. Clean framework.
Municipal tax sale surplus. Town-level process.
Judicial sale surplus. Fairfax, Virginia Beach, Richmond top.
King (Seattle) and Pierce (Tacoma) generate the most.
Filed with state auditor rather than county. Unique 18-month deadline.
Milwaukee County has the largest surplus fund.
Very long claim window. Laramie and Natrona most active.
High property values mean substantial surplus amounts.
The general process for claiming excess proceeds from a tax sale. Specific requirements vary by state and county — always verify with the local office holding the funds.
Contact the county clerk, treasurer, or tax collector to verify that a tax sale occurred and that surplus funds are being held. You will need the parcel number, sale date, and sale price.
Surplus funds belong to the former owner of record at the time of the tax sale. If the owner is deceased, heirs may have standing. Lienholders may also have claims.
Government-issued ID, proof of ownership (deed, probate records), death certificate (if claiming as heir), letters of administration, and an affidavit of entitlement.
Submit to the office holding the funds (county treasurer, clerk of court, or state auditor). Some states require a court petition rather than an administrative filing.
Processing times vary from 30 days to 6+ months. The county or court will verify your claim, check for competing claims, and may schedule a hearing.
A growing niche within the tax sale industry — locating former owners who are owed money and helping them recover it.
Research tax sale records to find properties that sold for more than what was owed. Locate the former owner, explain the surplus exists, and offer to handle the claim for a percentage.
In states that allow assignment, the former owner assigns their right to the surplus to the investor, who files in their own name and shares the recovery per state law.
Texas bars non-attorneys from charging at all. Florida caps assignee fees around 12%. California caps the greater of $2,500 or 5%. Owners can always file for free.
Long-deadline states (NJ: 10y, NC: 10y, WY: 6y) drive the most active surplus recovery markets. Verify your state's assignment rules before approaching owners.
This guide is for informational purposes only and does not constitute legal advice. Surplus fund laws, deadlines, and processes change frequently and vary by state, county, and municipality. The information provided here is based on research as of 2026 and may not reflect the most current statutes or local rules. Before pursuing surplus fund claims or operating a surplus fund recovery business, consult with a licensed attorney in the relevant jurisdiction.
