Tax sale surplus funds, state by state

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

The 6-month clock doesn't even start until the borough decides to resell — which could be years later.

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 only required since July 2024 (HB24-1056).

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 separate offices — and the Director can refuse to pay until you sue.

A hard 60-day window after notice — miss it and the money moves to the state treasurer.

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

A dedicated surplus fund at the county auditor — needs sign-off from both the auditor and treasurer.

No short deadline to claim — but no deadline also means no urgency to notify you either.

Miss the 2-year window and the state keeps it permanently — no unclaimed-property backup.

An affidavit, not a lawsuit — but only a 1-year window from notice.

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.

Just 30 days from the auction to file a notarized claim — the tightest deadline we found.

A 2024 reform flips the burden: the investor has to find and pay you, not the other way around.

Exactly 1 year — miss it and it goes to the county general fund permanently, no second chance.

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, not the treasurer — miss the 90+30 day window and it moves to unclaimed funds.

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

HB 4056 is brand new — the surplus now earns interest while you wait for it.

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

5 years to claim — but unlike most states, 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.

90 days, then a court petition — and a 20% cap on what a recovery agent can charge you.

Vermont's own Supreme Court has confirmed there's no statutory process to return this money at all.

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

No redemption period at all — but 3 years to claim the excess, then the county keeps it.

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

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