Unclaimed Surplus Funds by State: 2026 Data
An estimated $2.1 Billion+ in surplus funds from tax sales and foreclosure auctions sits unclaimed in county accounts across the United States. These are real dollars that belong to former property owners, money left over when their property sold for more than what was owed.
The table below shows estimated unclaimed surplus funds, sale types, claim windows, and data accessibility for each state. Figures are based on county audit reports, state comptroller data, and published surplus fund totals where available.
| State | Est. Unclaimed | Sale Type | Claim Window | Online Access |
|---|---|---|---|---|
| Florida | $200M+ | Tax Deed | No statutory deadline | All 67 counties online |
| Texas | $150M+ | Tax Sale / Constable Sale | 2 years (some counties 4) | Varies by county |
| California | $300M+ | Tax-Defaulted Property Sale | 1 year | Some counties online |
| Georgia | $100M+ | Tax Sale | 5 years | Many counties online |
| New York | $250M+ | Tax Lien Foreclosure | 3 years (then to NYS Comptroller) | Select counties online |
| Ohio | $75M+ | Sheriff Sale / Tax Sale | Varies by county | Many counties online |
| Pennsylvania | $80M+ | Upset / Judicial Tax Sale | Varies | Some counties online |
| Illinois | $120M+ | Tax Lien / Deed Sale | 2–3 years | Cook County online |
| New Jersey | $90M+ | Tax Lien / Sheriff Sale | 10 years (then escheats) | Some counties online |
| Michigan | $60M+ | Tax Foreclosure | 21 days (Tyler v. Hennepin expanded) | Some counties online |
| North Carolina | $50M+ | Tax Foreclosure | 10 years | Limited |
| Virginia | $45M+ | Judicial Tax Sale | 2 years | Limited |
| Maryland | $55M+ | Tax Lien / Tax Sale | Varies | Baltimore County online |
| Tennessee | $40M+ | Tax Sale / Chancery Court | 1 year (redemption) | Limited |
| South Carolina | $35M+ | Tax Lien / Delinquent Tax Sale | 5 years | Some counties online |
| Arizona | $40M+ | Tax Lien / Treasurer Sale | 3 years | Maricopa online |
| Colorado | $30M+ | Treasurer's Deed Sale | 3 years | Many counties online |
| Missouri | $35M+ | Tax Lien / Collector Sale | 3 years (then to school fund) | Select counties online |
| Indiana | $25M+ | Tax Sale / Commissioner Sale | 3 years | Limited |
| Washington | $30M+ | Tax Foreclosure | 3 years | Some counties online |
| Oklahoma | $20M+ | Resale Auction | 1 year | Select counties online |
| Alabama | $25M+ | Tax Lien Auction | 10 years (AL Code 40-10-28) | Limited |
| Louisiana | $20M+ | Tax Sale (Sheriff) | 3 years (redemption) | Limited |
| Kentucky | $15M+ | Master Commissioner Sale | Varies | Not online |
| Arkansas | $15M+ | Commissioner of State Lands | 2 years | Statewide COSL portal |
| Mississippi | $10M+ | Tax Sale (Chancery Clerk) | 2 years | Not online |
| Wisconsin | $20M+ | Tax Deed Sale | Varies by county | Some counties online |
| Minnesota | $25M+ | Tax Forfeiture | Tyler v. Hennepin expanded | Select counties online |
| Nevada | $30M+ | Tax Sale | 1 year (NRS 361.610) | Clark & Washoe online |
| Oregon | $15M+ | Tax Foreclosure | 2 years | Limited |
| Connecticut | $20M+ | Tax Lien (Municipal) | Varies by municipality | Limited |
| Massachusetts | $30M+ | Tax Lien Foreclosure (Municipal) | New 2025 surplus law | Limited |
| South Dakota | $3M+ | Tax Deed Sale | 180 days | Limited |
| North Dakota | $3M+ | Tax Sale | Varies | Limited |
| Vermont | $2M+ | Town-Level Tax Sale | Tyler v. Hennepin expanded | Not online |
| Wyoming | $3M+ | Tax Lien / Deed | 60 days (WY 39-13-108) | Campbell County online |
| Alaska | $5M+ | Tax Foreclosure | 6 months (AS 29.45.480) | Limited |
| District of Columbia | $10M+ | Tax Lien Auction | Varies (DC Code 47-1382) | OTR online |
| Hawaii | $10M+ | Judicial Foreclosure | Varies (HRS §231-61) | Not online |
| Maine | $8M+ | Tax Lien (Municipal) | Title 36 §949 | Limited |
| New Hampshire | $5M+ | Tax Deeding (Municipal) | RSA 80:88 interpleader | Not online |
| Montana | $5M+ | Tax Deed Sale | 1 year (MCA 15-18-221) | Limited |
| Rhode Island | $5M+ | Tax Sale (Municipal) | 5 years (RIGL §44-9-37) | Not online |
| Delaware | $8M+ | Sheriff Sale | Project Rightful Owner | All 3 counties online |
| Iowa | $15M+ | Tax Lien Certificate | Varies | Limited |
| Kansas | $12M+ | Judicial Tax Foreclosure | Court order (K.S.A. 79-2803) | Limited |
| Nebraska | $10M+ | Private Tax Lien Sale | Varies | Douglas County online |
| New Mexico | $8M+ | Tax Sale | Varies | Not online |
| West Virginia | $10M+ | Sheriff Tax Lien Auction | 2 years (WV Code 11A-3-65) | Limited |
| Idaho | $8M+ | Tax Deed Sale | 60 days notice + state transfer | Ada County online |
Where These Numbers Come From
Estimates are compiled from publicly available sources: county surplus fund audit reports, state comptroller publications, county treasurer annual reports, and published surplus fund balances from individual county websites. Some states do not publish aggregate figures, so estimates for those states are extrapolated from the counties that do report, adjusted for population and auction volume.
These are conservative estimates. Actual unclaimed surplus is likely higher because many counties do not proactively report their balances, and surplus from mortgage foreclosures (handled by courts rather than county treasurers) is often not included in county-level reporting.
The Tyler v. Hennepin County Supreme Court Decision (2023)
In May 2023, the U.S. Supreme Court ruled unanimously in Tyler v. Hennepin County that counties cannot keep surplus from tax sales beyond what is owed in taxes, fees, and costs. The Court held that retaining excess proceeds violates the Takings Clause of the Fifth Amendment.
This landmark decision means that in states where counties previously kept all sale proceeds, former property owners now have a constitutional right to the surplus. Several states have since updated their statutes to comply, and more are expected to follow. The result is a growing pool of claimable surplus funds across the country.
Why Most Surplus Funds Go Unclaimed
The primary reason is simple: property owners do not know the money exists. After losing a home to a tax sale or foreclosure, most people move on. Counties are required to hold the excess funds but are not always required to notify the former owner. Even when notification is required, it often goes to the old property address, the one that was just sold.
Other factors include: complex claim processes that discourage people from filing, short claim deadlines in some states, and general lack of awareness that surplus funds exist as a concept. Recovery professionals and public interest groups help bridge this gap by locating former owners and assisting with the claim process.
Turn This Data Into Recovered Funds
Surplus Funds List gives recovery professionals ready-to-work leads with skip-traced contact information, a built-in power dialer, e-signatures, and pipeline management. Everything you need to go from data to closed claims.
View Pricing →Looking for the actual lists? Visit the free Surplus Funds List directory → to browse county-by-county surplus funds lists from all 50 states with direct links to official county sources.
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Disclaimer: This content is for informational purposes only and does not constitute legal, financial, or professional advice. Surplus Funds List is a technology provider and does not practice law or provide legal counsel. Data accuracy depends on the publishing county. For legal guidance regarding your specific situation, consult a licensed attorney in your state. Links to publicly available county records are provided as a convenience and do not imply endorsement or guarantee of accuracy.