Ohio's Excess Foreclosure Proceeds: The Clerk-Held Surplus Under R.C. 5721.20

Ohio has two ways to collect delinquent property tax. A county treasurer may sell tax certificates, either at an auction where bidders bid the rate down from 18% or in a negotiated sale of the whole list to one or a few buyers, as Cuyahoga, Franklin and Montgomery do (R.C. 5721.31, 5721.33). Or the county forecloses on the land itself and the sheriff sells it (R.C. 5721.18, 5721.19). A certificate holder who isn't paid can also file for foreclosure after one year (R.C. 5721.37). Either way, the surplus comes from the foreclosure sale, and Ohio sends it to the clerk of courts, not to the county treasurer.

Where the money goes

Under R.C. 5721.20, the officer who conducted the sale delivers any balance above the judgment, interest and costs to the clerk of courts within 45 days after the court confirms the sale. The clerk then notifies the former owner. The same rule covers what is left over after a certificate holder's foreclosure (R.C. 5721.39(D)(4)). It's not automatic: the clerk holds the funds, and someone has to claim them. Ask the clerk of courts in the county of the sale what that court requires.

The clock: 90 days, then three years with the treasurer

Ohio doesn't leave the money with the clerk forever. If it is still unclaimed 90 days after the clerk's final notice, it goes to the county treasury. The former owner can still claim it there for three years. After that it is forfeited to the county's delinquent tax collection fund or its land bank fund (R.C. 5721.20). It does not go to the state's unclaimed funds program, so the three-year mark is a real end point.

Forfeited land: one year

Land offered at two sheriff's sales without a bidder is forfeited, usually to the state, and sold later at a forfeited land sale (R.C. 5723.01(A)). The deadline there is shorter. The county treasurer holds any excess for the former owner, who must demand it within one year from the day of the sale (R.C. 5723.11). Since April 3, 2025, when a county hands abandoned land to a land bank or local government without a sale, that body must later sell it at auction or by sealed bids, and anything above the taxes and costs goes to the treasurer and is handled as surplus under R.C. 5721.20 (R.C. 323.78(D)).

Is there money waiting? Hamilton, Lucas and Montgomery counties publish an official list of unclaimed surplus from Ohio tax sales. Open the official Ohio lists →

This article is general information, not financial or legal advice. Procedures and notice timelines can vary by county — confirm current process with the Clerk of Courts in the county where the sheriff's sale took place. See our broader guide on surplus funds after a tax sale and the Ohio state page for certificate and redemption mechanics.