Tax sale surplus funds, state by state

Surplus can arise at the lien-sale stage itself, before any deed changes hands.

You only get the surplus if the borough resells within 10 years and never put the land to public use — then 6 months from that sale to claim.

Usually no surplus at all — the owner has to request an excess proceeds sale.

Runs through the state Commissioner of State Lands, not the county — and unclaimed funds go to the county, not the state.

Had a real excess proceeds law decades before Tyler — 1-year window, lienholders paid first.

A public auction is required since July 2024, and SB26-144 rewrote it in 2026: unclaimed overbid goes to the State Treasurer after 2 years.

The 90-day clock starts when funds are deposited with the court — not on the sale date.

No claim form — recovering it means filing an actual petition in Superior Court.

Under the standard process, the surplus goes back to the investor, not the former owner.

120-day claim window from the mailed notice — miss it and it's gone for good.

No short deadline, but wait 5 years and the state takes it.

Four counties, four rules: Hawaii County gives lienholders 1 year and owners 2, Kauai's list runs on 1 year, and Honolulu and Maui set no deadline.

Lienholders get a hard 60-day window after notice; what remains goes to the former owner, often through the State Treasurer's unclaimed property program.

The last state to comply with Tyler v. Hennepin — HB 4537 rewrote the rules in July 2026.

A separate county surplus fund — claims need sign-off from both the auditor and the treasurer, and unclaimed money goes to the general fund after 3 years.

No cash overbid exists to claim — but a 2026 lawsuit argues losing a $37,500 home over a $2,441 debt is the same equity theft Tyler v. Hennepin banned, just paid in property instead of cash.

Paid by court order after the sheriff's sale — but if the county takes the deed and resells later, the money goes to the taxing funds (79-2805).

The clerk sells certificates, not land: a surplus only arises at a circuit court foreclosure sale, and that court case is where it gets paid out.

An affidavit when a parish or city sells (§ 2211), the court registry after a certificate holder's sheriff's sale (§ 2267) — 1 year either way.

The town has to list your house with a broker and sell it, not auction it off cheap.

Two separate pots of money — the investor's bid premium refund, and the owner's actual surplus.

The foreclosure and the surplus dispute happen in two different courts.

Michigan's own Supreme Court beat Tyler by 3 years. Form 5743, due by July 1.

The state behind Tyler v. Hennepin itself — plus a separate settlement fund for pre-reform cases.

The 2-year clock starts when redemption ends, not at the sale — and redeeming cancels the claim.

Just 90 days after redemption ends — and competing claims go to an interpleader hearing.

Only owner-occupied homes go to auction, and there the treasurer must pay you the surplus within 30 days — no claim needed (§ 15-18-221(3)).

The burden is flipped: an investor who takes the deed has to pay you the surplus within 30 days, not the other way around (§ 77-1838).

Exactly 1 year from the deed recording, lienholders first, after the county keeps $300 + 10% of the next $10,000 — miss it and the county keeps the rest.

The statute's 3-year deadline is still on the books — but the state's own Supreme Court ruled it unconstitutional.

Premium bidding pays the municipality, not the owner — the real recovery route is separate.

The state actually searches for you before writing the money off as abandoned.

62 counties, 62 different claim processes — the statute is one thing, local practice is another.

Held by the Clerk of Superior Court, not the tax office — a special proceeding, not a form.

Just 90 days to claim after the county auction, then it moves to the state unclaimed-property office.

Held by the clerk of courts first, then 3 years with the county treasurer (R.C. 5721.20) — after that the county keeps it.

Only 1 year to claim — and your claim right legally can't be bought or sold once the resale starts.

HB 4056 (2024) and HB 2089 (2025): the surplus earns interest, is set within 60 days and goes to the State Treasurer, where you can claim it free.

Depends which sale — Upset Sale surplus is rare, Judicial Sale is where it actually shows up.

Surplus only arises when a town resells land without foreclosure — then 5 years to claim, and unclaimed money stays with the town, not the state.

Most counties publish their own notarized "overage" claim form online — one of the easiest states to self-file.

The county has to try to find you for 180 days before the money moves to the state unclaimed-property system.

Held by the Chancery Court Clerk and Master, not the tax office — a court motion, not a form.

Held by the district clerk, not the treasurer — claiming it means filing a court petition.

By statute it is unclaimed property (§ 59-2-1351.1(7)); Utah County holds it 90 days, wants a court order and caps fee finders at 20% by ordinance.

The statute is silent, but towns are told the excess belongs to the former owner: paid out, or held in escrow until the redemption year ends.

A commissioner in chancery may review the claim — 2 years, then it goes to the locality.

Owners can redeem only until the day before the sale — then 3 years to claim the excess before the county keeps it.

Miss the 2-year window and it goes to the state school fund, not back to the county.

Since Act 207 (in force March 24, 2024), a county that takes land by tax deed must advertise it for sale within 240 days (180 from 2026) and mail the former owner the net proceeds (§ 75.36(2m)). Takings before April 2022 are outside these rules.

Most Wyoming tax sales produce no surplus at all — only the less-common judicial foreclosure route does.