ALABAMA
Statute: Ala. Code § 40-10-28
Sale Type: Tax Sale (Tax Lien System)
Redemption Period: 3 years from date of sale
Claim Deadline: Claim must be made within 3 years after the date of sale (otherwise funds may escheat to county)
Who Receives the Surplus:
Alabama law provides that the excess arising from the sale of any real estate for taxes, after paying the amount of the decree, interest, costs, and expenses, shall be paid over to the owner, or his or her agent, or to the person legally representing such owner, upon proof of entitlement. If no claim is made within the statutory period, the funds may become county property.
ALASKA
Statute: Alaska Stat. § 29.45.480
Sale Type: Tax Foreclosure / Tax Deed
Redemption Period: Redemption period ends prior to resale (varies by municipality; typically 1 year).
Claim Deadline: Claim must be made within 5 years after the sale.
Who Receives the Surplus:
If property acquired by tax foreclosure is sold and the proceeds exceed the total amount of unpaid taxes, penalties, interest, and costs, the municipality shall pay the excess to the former record owner upon presentation of a valid claim within the statutory period.
ARIZONA
Statute: A.R.S. § 42-18206
Sale Type: Tax Lien Foreclosure
Redemption Period: 3 years from date of tax lien sale
Claim Deadline: Claim must be filed within 2 years after the treasurer deposits excess proceeds.
Who Receives the Surplus:
After payment of delinquent taxes, interest, penalties, and charges, any excess proceeds shall be paid to the person or persons who were legally entitled to the property at the time of the foreclosure sale, including the former owner of record, subject to the priority of any recorded liens.
ARKANSAS
Statute: Ark. Code Ann. § 26-37-205
Sale Type: Tax Deed (Commissioner of State Lands)
Redemption Period: Property may be redeemed before the tax sale; no redemption after deed issuance.
Claim Deadline: Claim for excess proceeds must be filed within 2 years after the date of conveyance.
Who Receives the Surplus:
After payment of all taxes, penalties, interest, fees, and costs due, the Commissioner shall distribute any remaining funds to the former owner of record at the time of sale and to other persons holding a recorded interest in the property in order of priority, upon proper application within the statutory period.
CALIFORNIA
Statute: Cal. Rev. & Tax Code § 4675
Sale Type: Tax Deed (Tax-Defaulted Property Sale)
Redemption Period: 5 years tax-default period before sale (generally); no post-sale redemption after deed issuance.
Claim Deadline: Claim must be filed within 1 year after recordation of the tax deed.
Who Receives the Surplus:
The excess proceeds from the sale of tax-defaulted property shall be distributed to parties of interest, as defined by statute, in order of priority of recorded interests. A “party of interest” includes the former owner of record at the time of sale and any person with a recorded lien or legally recognized interest in the property.
COLORADO
Statute: Colo. Rev. Stat. § 39-11-115
Sale Type: Tax Lien
Redemption Period: 3 years from date of tax lien sale
Claim Deadline: Claim must be filed within 2 years after execution of the treasurer’s deed.
Who Receives the Surplus:
If property is sold and the proceeds exceed the amount required to satisfy the delinquent taxes, interest, penalties, and costs, the excess shall be paid to the person legally entitled thereto, including the former owner of record at the time the treasurer’s deed is issued, subject to the priority of any recorded liens.
CONNECTICUT
Statute: Conn. Gen. Stat. § 12-157
Sale Type: Tax Deed (Municipal Tax Foreclosure Sale)
Redemption Period: 6 months after the tax sale
Claim Deadline: Claim for surplus must be made within 1 year after the sale is ratified by the court.
Who Receives the Surplus:
After payment of the taxes due, interest, penalties, and the expenses of the sale, the officer conducting the sale shall pay the remaining proceeds to the clerk of the court for distribution to the person or persons entitled thereto. This generally includes the owner of record at the time of the tax sale and any lienholders with legally recorded interests, in order of priority.
DELAWARE
Statute: Del. Code tit. 9, § 8726
Sale Type: Tax Monition / Judicial Tax Sale
Redemption Period: No statutory redemption after confirmation of the judicial sale.
Claim Deadline: Claims for surplus funds must typically be filed within 1 year after the sheriff’s sale distribution.
Who Receives the Surplus:
When property is sold for delinquent taxes and the sale produces proceeds exceeding the amount required to satisfy taxes, interest, penalties, and costs, the excess funds are paid to the sheriff and distributed to the person or persons legally entitled thereto, including the former owner of record at the time of the sale, subject to the priority of any valid recorded liens.
FLORIDA
Statute: Fla. Stat. § 197.582
Sale Type: Tax Deed Sale (after tax lien certificate process)
Redemption Period: Property may be redeemed until the tax deed sale occurs; no redemption after the tax deed is issued.
Claim Deadline: Claim must be filed within 120 days after the clerk sends notice of surplus funds.
Who Receives the Surplus:
Any surplus remaining after payment of the tax deed application, delinquent taxes, interest, costs, and governmental liens shall be distributed to the former owner of record at the time of the tax deed sale and to any subordinate lienholders who file a claim, in order of priority of recorded interests.
GEORGIA
Statute: O.C.G.A. § 48-4-5
Sale Type: Tax Deed (with Right of Redemption)
Redemption Period: 1 year from date of tax sale
Claim Deadline: No strict statutory deadline, but funds are typically held by the county and may eventually be treated as unclaimed property
Who Receives the Surplus:
Any excess funds remaining after payment of taxes, interest, penalties, and costs are to be distributed to the defendant in fi. fa. (typically the former property owner) or other parties with a legal interest. In practice, claims are made through the county (often the tax commissioner or sheriff), and priority may be given to recorded lienholders before the former owner.
HAWAII
Statute: Haw. Rev. Stat. § 231-63
Sale Type: Tax Foreclosure (Judicial or Non-Judicial)
Redemption Period: No redemption after foreclosure is finalized.
Claim Deadline: Claim must generally be made within 5 years.
Who Receives the Surplus:
After a tax foreclosure sale, any surplus proceeds remaining after satisfaction of taxes, interest, penalties, and costs are paid to the former owner or other parties with a legal interest, based on priority. Claims must be supported with proper documentation and filed with the appropriate county or court authority.
IDAHO
Statute: Idaho Code § 63-1005
Sale Type: Tax Deed (County Tax Deed Sale)
Redemption Period: 3 years from date of delinquency
Claim Deadline: Claim must be made within 14 years (before escheat to the state).
Who Receives the Surplus:
When tax-deeded property is sold, any excess proceeds beyond taxes, interest, penalties, and costs are paid to the former owner of record at the time of the tax deed, or their legal representatives. The county holds the funds, and if unclaimed within the statutory period, they are transferred to the state as unclaimed property.
ILLINOIS
Statute: 35 ILCS 200/21-310, 21-315
Sale Type: Tax Lien (Certificate Sale → Tax Deed)
Redemption Period: Generally 2.5–3 years
Claim Deadline: No direct surplus to owner — overbid goes to county
Who Receives the Surplus:
Illinois is a NOT surplus-friendly state. Any amount bid over the delinquent taxes at the tax sale (the “overbid”) is held by the county clerk and does NOT go to the former owner. Instead, it is distributed according to statute, often retained by the county. The former owner typically has no claim to excess funds.
INDIANA
Statute: Ind. Code § 6-1.1-24-7
Sale Type: Tax Deed (Commissioner Sale after Tax Lien Process)
Redemption Period: 1 year
Claim Deadline: Claim must generally be made within 3 years after deposit of funds.
Who Receives the Surplus:
After the tax sale and payment of taxes, special assessments, penalties, and costs, any surplus is deposited with the county auditor. The former owner of record at the time of the sale may file a claim for the excess proceeds. Other parties with recorded interests may also have a claim depending on priority.
IOWA
Statute: Iowa Code § 446.16, § 446.19
Sale Type: Tax Lien (Certificate Sale → Tax Deed)
Redemption Period: 2 years (generally)
Claim Deadline: Claim must be made within 5 years
Who Receives the Surplus:
When a tax deed is issued and the property is later sold, any surplus remaining after payment of taxes, interest, penalties, and costs is paid to the former owner of record or parties with a legal interest. Claims must be filed with the county and supported by proof of entitlement. If unclaimed, funds may be transferred to the state as unclaimed property.
KANSAS
Statute: K.S.A. § 79-2803
Sale Type: Tax Foreclosure (Judicial)
Redemption Period: Varies (generally 1 year, can be shorter for abandoned property)
Claim Deadline: Claim must be made within 3 years after confirmation of sale
Who Receives the Surplus:
In a judicial tax foreclosure, if the sale of the property produces proceeds in excess of the taxes, interest, penalties, and costs, the surplus is held by the court. The former owner of record at the time of the sale or other parties with a legal interest may file a claim. Distribution is typically handled through the court based on priority of interests.
KENTUCKY
Statute: K.R.S. § 134.128
Sale Type: Tax Lien (Certificate Sale → Foreclosure)
Redemption Period: 1 year (generally)
Claim Deadline: Claim must be made within 5 years
Who Receives the Surplus:
After foreclosure and sale, any surplus funds remaining after payment of taxes, interest, penalties, and costs are paid to the former owner of record, or to other parties with a valid legal interest in order of priority. Claims are typically filed through the court or county handling the foreclosure.
LOUISIANA
Statute: La. Const. Art. VII, § 25
Sale Type: Tax Sale (Tax Deed with Redemption Right)
Redemption Period: 3 years
Claim Deadline: Surplus is addressed through judicial proceedings; no simple administrative claim process
Who Receives the Surplus:
Louisiana is NOT straightforward. After a tax sale, the purchaser receives a tax sale certificate, and ownership issues are resolved through a later quiet title action. Any surplus value is typically handled through the court system, and former owners may recover value through redemption or litigation. There is no clean surplus claim process like other states.
MAINE
Statute: 36 M.R.S. § 943
Sale Type: Tax Lien (Automatic Foreclosure)
Redemption Period: 18 months
Claim Deadline: No surplus paid to former owner
Who Receives the Surplus:
Maine is a NOT surplus-friendly state. When a municipality forecloses on a tax lien, it takes full ownership of the property. If the property is later sold for more than the taxes owed, the former owner has no right to any surplus proceeds.
MARYLAND
Statute: Md. Code, Tax-Property § 14-818
Sale Type: Tax Lien (Foreclosure through court)
Redemption Period: Right of redemption exists until foreclosure is finalized
Claim Deadline: No strict administrative deadline; handled through court after sale
Who Receives the Surplus:
After a tax lien foreclosure and subsequent sale, any surplus proceeds are distributed through the court. The former owner of record and any lienholders may claim funds based on priority. Claims are made as part of the foreclosure case, not through a simple county claim process.
MASSACHUSETTS
Statute: M.G.L. c. 60 § 64
Sale Type: Tax Lien (Tax Title → Foreclosure)
Redemption Period: No fixed period (ends when court forecloses right of redemption)
Claim Deadline: No surplus paid to former owner
Who Receives the Surplus:
Massachusetts is a NOT surplus-friendly state. After foreclosure of the right of redemption, the municipality gains full title. If the property is later sold for more than the taxes owed, the former owner is not entitled to any surplus proceeds.
MISSOURI
Statute:Mo. Rev. Stat. § 140
Sale Type: Tax Sale (Tax Deed after 3rd offering)
Redemption Period: 1 year (for most sales)
Clay Claim must be made within 3 years
Who Receives the Surplus:
After a tax sale, any surplus funds remaining after payment of taxes, interest, penalties, and costs are held by the county collector. The former owner of record at the time of the sale or parties with a legal interest may file a claim. Distribution may consider lienholder priority, and claims require proof of entitlement.
MONTANA
Statute: Mont. Code Ann. § 15-18-211
Sale Type: Tax Lien (Tax Deed after assignment)
Redemption Period: 2–3 years (depending on process)
Claim Deadline: Claim must generally be made within 5 years
IN
When tax-deeded property is sold, any excess proceeds beyond taxes, penalties, interest, and costs are paid to the former owner of record or their legal representatives. Claims must be filed with the county and supported by proper documentation. Unclaimed funds may eventually be turned over to the state.
NEBRASKA
Statute: Neb. Rev. Stat. § 77-1902
Sale Type: Tax Lien (Certificate → Tax Deed)
Redemption Period: 3 years
Claim Deadline: Claim must generally be made within 3 years after sale
Who Receives the Surplus:
After issuance of a tax deed and sale of the property, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of record or parties with a legal interest. Claims are filed with the county treasurer and require proof of entitlement.
NEBRASKA
Statute: Neb. Rev. Stat. § 77-1902
Sale Type: Tax Lien (Certificate → Tax Deed)
Redemption Period: 3 years
Claim Deadline: Claim must generally be made within 3 years after sale
Who Receives the Surplus:
After issuance of a tax deed and sale of the property, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of record or parties with a legal interest. Claims are filed with the county treasurer and require proof of entitlement.
NEVADA
Statute: NRS § 361.610
Sale Type: Tax Deed (County Treasurer Sale)
Redemption Period:2 and
Claim Deadline: Claim must generally be made within 5 years
Who Receives the Surplus:
When tax-delinquent property is sold by the county, any proceeds exceeding the taxes, penalties, interest, and costs are paid to the former owner of record or other parties with a legal interest. The county holds the funds, and claimants must provide proof of entitlement. Unclaimed funds may eventually be transferred to the state.
NEW HAMPSHIRE
Statute: N.H. Rev. Stat. § 80:89
Sale Type: Tax Deed (Tax Collector’s Deed)
Redemption Period: 2 years
Claim Deadline: No surplus paid to former owner
Who Receives the Surplus:
New Hampshire is a NOT surplus-friendly state. After the tax collector takes deed to the property, the municipality owns it outright. If the property is later sold for more than the taxes owed, the former owner has no right to any excess proceeds.
NEW YORK
Statute: N.J.S.A. § 54:5-86
Sale Type: Tax Lien (Foreclosure through court)
Redemption Period: years (can be foreclosed sooner in some cases)
Claim Deadline: No simple administrative claim; handled through court foreclosure process
Who Receives the Surplus:
After foreclosure of a tax lien and sale of the property, any surplus proceeds are distributed through the court. The former owner and lienholders may claim funds based on priority. Claims are made within the foreclosure action, not through a standard county claim form.
NORTH CAROLINA
Statute: N.C. Gen. Stat. § 105-374
Sale Type: Tax Foreclosure (Judicial or Non-Judicial)
Redemption Period: Varies (often 10-day upset bid period after sale)
Claim Claim must generally be made within 10 years
Who Receives the Surplus: After a tax foreclosure sale, any surplus funds remaining after payment of taxes, interest, penalties, and costs are paid to the former owner or other parties with a legal interest. Funds are typically held by the clerk of court, and claims require proof of entitlement
NORTH DAKOTA
St N.D. Cent. Code § 57-28-05
Sale Type:Facing
Redemption Period:3 years
Claim Deadline: No surplus paid to former owner
Sale Type: Tax Foreclosure (Judicial or Board of Revision)
Redemption Period:Ends upon confirmation of sale
Claim Deadline: Claim must generally be made within 3 years
OKLAHOMA
Statute:68 OS § 3131
on Tax Lien (Resale → Tax Deed)
Redemption Period: 2–3 years (before resale)
Claim Deadline: Claim must generally be made within 2 years after resale
Who Receives the Surplus:
After a county resale (tax deed sale), any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of record or parties with a legal interest. Claims are filed with the county treasurer and must include proof of entitlement.
OREGON
St ORS § 275.275
Sale Type: Tax Foreclosure (County Foreclosure)
Redemption Period: Generally 2 years
Claim Deadline: Claim must generally be made within 2 years after sale
Who Receives the Surplus:
After foreclosure and sale of tax-delinquent property, any surplus proceeds beyond taxes, interest, penalties, and costs are paid to the former owner of record or other parties with a legal interest. Claims are filed with the county and require proof of entitlement. If unclaimed, funds may be transferred per unclaimed property laws.
PENNSYLVANIA
Statute: 72 P.S. § 5860.207
Sale Tax Sale (Upset Sale → Judicial Sale)
Redemption Period: No redemption after most judicial sales
Claim Deadline: Claim must generally be made within 3 years
Who Receives the Surplus:
After a judicial tax sale, any surplus funds remaining after taxes, interest, penalties, and costs are held by the county. The former owner of record or parties with a legal interest may file a claim. Distribution may require a petition to the court depending on the county.
RHODE ISLAND
Statute: R.I. Gen. Laws § 44-9-33
Sale Type: Tax Lien (Foreclosure through court)
Redemption Period: Right of redemption exists until foreclosure is finalized
Claim Deadline: No simple administrative claim; handled through court
Who Receives the Surplus:
After foreclosure of the right of redemption and sale of the property, any surplus proceeds are distributed through the court. The former owner of record and lienholders may claim funds based on priority. Claims are made within the foreclosure case.
SOUTH CAROLINA
Statute: S.C. Code Ann. § 12-51-130
Sale Type: Tax Sale (Delinquent Tax Sale → Tax Deed)
Redemption Period: 1 year
Claim Deadline: Claim must generally be made within 5 years
Who Receives the Surplus:
After a tax sale, any surplus funds remaining after payment of taxes, penalties, interest, and costs are held by the county. The defaulting taxpayer (former owner of record) is entitled to the excess proceeds upon proper claim. Claims are typically filed with the county treasurer or tax collector and require proof of entitlement.
SOUTH DAKOTA
Statute: S.D. Codified Laws § 10-25-35
Sale Type: Tax Deed (County Tax Deed Sale)
Redemption Period: 3 years
Claim Deadline: Claim must generally be made within 3 years after sale
Who Receives the Surplus:
After tax-deeded property is sold, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of record or parties with a legal interest. Claims are filed with the county and must include proof of entitlement.
TENNESSEE
Statute: Tenn. Code Ann. § 67-5-2502
Sale Type: Tax Foreclosure (Judicial)
Redemption Period: Generally 1 year (can vary)
Claim Deadline: Claim must generally be made within 1 year after sale is confirmed
Who Receives the Surplus:
After a tax foreclosure sale, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of record or other parties with a legal interest, based on priority. Funds are typically held by the clerk of court, and claims require proper documentation.
TEXAS
Statute: Tex. Tax Code § 34.03
Sale Type: Tax Foreclosure (Sheriff/Constable Sale)
Redemption Period:
Homestead / Agricultural: 2 years
Non-homestead: 6 months
Claim Deadline: No strict deadline, but funds may eventually be transferred to unclaimed property.
Who receives the Surplus:
After a tax foreclosure sale, any excess proceeds beyond taxes, penalties, interest, and costs are held by the county. The former owner of record at the time of the sale is entitled to the surplus funds upon proper claim.
⚠️ However, Texas is VERY lienholder-heavy:
Mortgage companies, IRS liens, and judgment creditors often get paid first
The former owner only receives what’s left after all claims are satisfied
UTAH
Statute: Utah Code § 59-2-1351
Sale Type: Tax Sale (May → Tax Deed if unsold)
Redemption Period: 4 years
Claim Deadline: Claim must generally be made within 5 years
Who Receives the Surplus:
If property is sold for delinquent taxes and generates excess proceeds, those funds are paid to the former owner of record or parties with a legal interest. Claims are filed with the county, and proof of entitlement is required. Unclaimed funds may be turned over to the state.
VERMONT
State 32 V.S.A. § 5254
Sale Type: Tax Sale (Tax Deed with Redemption)
Redemption Period: 1 year
Claim Deadline: Claim must generally be made within 3 years
Who
After a tax sale, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former ow or other parties with a legal interest. Funds are held by the municipality, and claims require
VIRGINIA
Statute: Va. Code Ann. § 58.1-3967
Sale Type: Tax Foreclosure (Judicial)
Redemption Period: Ends upon confirmation of sale
Claim Deadline: Claim must generally be made within 2 years
Who Receives the Surplus:
After a tax foreclosure sale, any surplus funds remaining after payment of taxes, penalties, interest, and costs are distributed through the court. The former owner of record and any lienholders may claim funds based on priority. Claims are typically handled through the court that ordered the sale.
WASHINGTON
Statute: RCW § 84.64.080
Sale Type: Tax Foreclosure (County Treasurer Sale)
Redemption Period: None after sale (foreclosure judgment ends rights)
Claim Deadline: No surplus paid to former owner
Who Receives the Surplus:
Washington is a NOT surplus-friendly state. After foreclosure, the county retains proceeds from the sale of the property. The former owner has no right to excess funds.
WEST VIRGINIA
Statute: W. Va. Code § 11A-3-65
Sale Type Tax Lien (Certificate → Deed after redemption)
Redemption Period: 18 months
Claim Deadline: Claim must generally be made within 2 years after sale
Who Receives the Surplus:
After the tax lien process is completed and the property is sold, any surplus funds remaining after taxes, interest, penalties, and costs are paid to the former owner of or parties with a legal interest. Claims are typically filed with the State Auditor’s office and require proof of entitlement.