State of Tax Sale Surplus, November 2026
By TaxLienSimple Research · Latest county report November 11, 2026
How much tax sale surplus is unclaimed in the United States? Counties we track hold $403.1 million in 30,853 tax sale surplus records across 346 counties in 20 states, counted from each county's own published list.
When a county sells a property for unpaid taxes and the winning bid is more than the taxes owed, the difference is surplus. It belongs to the former owner, or to whoever held a lien on the property, until a claim deadline passes. We collect these lists from county offices, check each record against the county's own source, and publish the totals here every month. As of today we hold 30,853 tax sale surplus records worth $403.1 million across 346 counties in 20 states.
Surplus by state
Open means the claim deadline is still ahead. Records whose county did not publish a date we can work a deadline from are counted in the total but not as open.
| State | Records | Total | Open | Median | Claim window |
|---|---|---|---|---|---|
| California | 3,032 | $98,596,054 | $8,912,253 | $4,480 | 1 year after the tax deed is recorded. |
| Florida | 7,427 | $80,928,487 | $35,790,576 | $5,107 | Lienholders and other interested parties must file a notarized claim within 120 days of the clerk's surplus notice or are barred. |
| Georgia | 6,437 | $64,289,234 | $41,846,857 | $2,433 | 5 years after the sale, then the funds go to the state. |
| Ohio | 2,265 | $22,785,386 | $15,874,595 | $1,003 | 3 years from deposit of the excess with the county. |
| Pennsylvania | 1,326 | $21,630,372 | $3,659,373 | $4,091 | 3 years from the date of the sale, then the balance goes to the taxing districts (section 205(f)). |
| Texas | 1,367 | $20,471,520 | $7,142,185 | $4,443 | 2 years. |
| Delaware | 1,015 | $19,481,217 | $10,523,649 | $6,283 | Set by the county |
| Arkansas | 5,439 | $18,944,313 | $17,782,559 | $428 | Held by the Commissioner of State Lands for 1 year after the Limited Warranty Deed, then the former owner has 2 years to apply (sales after July 1, 2018). |
| Tennessee | 581 | $13,826,024 | $262,389 | $7,372 | Claimed by motion to the court. |
| Oklahoma | 464 | $8,369,201 | $4,012,119 | $4,035 | 1 year from the county resale. |
| Maryland | 207 | $6,984,257 | $1,327,213 | $5,700 | Counties set the claim process. |
| Utah | 82 | $5,569,932 | $0 | $3,497 | Tax sale money above the delinquent taxes, penalties, interest and costs is treated as unclaimed property under the Revised Uniform Unclaimed Property Act. |
| New York | 168 | $5,288,842 | $4,018,466 | $12,134 | Former owners may claim a share of surplus from an in rem tax foreclosure auction within three years of the sale; the county deposits the surplus with the court or treasurer. |
| Nevada | 346 | $4,215,830 | $3,575,757 | $2,539 | 1 year after the county treasurer's deed is recorded. |
| Idaho | 87 | $3,520,237 | $130,703 | $2,960 | The county must notify parties in interest within 30 days of the sale. |
| South Carolina | 326 | $2,650,767 | $999,208 | $2,878 | The overage belongs to the owner of record just before redemption ended and is payable 90 days after the tax deed is executed. |
| Missouri | 114 | $2,069,870 | $1,245,897 | $8,787 | A written claim must be filed with the county commission within 90 days after the redemption period ends (one year after an annual first or second offering sale). |
| Indiana | 115 | $1,932,051 | $1,932,051 | $4,905 | A claim must be filed within 3 years after the county receives the surplus; after that the auditor moves it to the county general fund. |
| Arizona | 24 | $788,455 | $694,588 | $17,088 | Set by the county |
| Minnesota | 31 | $755,037 | $755,037 | $5,992 | Within 60 days of the sale the county auditor mails notice and a claim form to interested parties. |
The 15 counties holding the most open surplus
Working these records
Every record behind these totals is in TaxLienSimple with the county, amount, sale date, deadline and county source. A Surplus Pass opens one state for $39 for 90 days. Surplus Pro opens every state for $79 a month, with the former owner and the parties who may be paid ahead of them.
How these numbers are made
Each figure is computed from county surplus lists we collect from court clerks, treasurers, tax collectors and tax commissioners, either from their websites or in reply to a public records request. Each record keeps a link to its county source and the date of the county's report. Amounts are what the county published; some counties update balances as claims are paid, so a figure can be lower by the time you check it. Mortgage foreclosure surplus is tracked separately and left out of every total on this page. Citing these figures? Please credit TaxLienSimple and link to this page.
- What counts as a record: one surplus balance the county published for one sale, with an amount above zero. Pooled balances that cover a whole foreclosure action without a per-owner split are left out.
- Open claim window: the claim deadline is in the future. The deadline is the county's own date where it gives one, otherwise the sale date plus the period in the state statute. A record with no sale date is counted as undated, never as open.
- Duplicates: a record already held for the same county, case or parcel and amount is not loaded twice when a county sends a newer list.
- Coverage: 346 counties so far. Many counties publish no list, and some will not release one, so a state total is a floor, not a census of all surplus in that state.
- Freshness: each county figure is as of that county's latest report. Balances fall as claims are paid.
Download the data and cite it
The totals on this page are free to reuse under CC BY 4.0: copy, chart or republish them, as long as you credit TaxLienSimple and link to this page. They are totals only and carry no owner names.
Suggested citation
TaxLienSimple. “State of Tax Sale Surplus, November 2026.” https://taxliensimple.com/surplus-funds/state-of-surplus
Reporters and researchers can ask for a state or county cut, or a figure checked against its county source, at press@taxliensimple.com. See also how we verify records.
Updated hourly from the published surplus table. Latest county report in the data: 2026-11-11.