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Texas Texas Tax Code § 34.04 – Claims for Excess Proceeds A person (including a taxing unit) may file a petition in the court that ordered the seizure or sale setting forth a claim to the excess proceeds. The petition must be filed before the second anniversary of the date of sale.   Texas Texas Tax Code § 34.021 – Distribution of Excess Proceeds in Other Tax Foreclosure Proceedings After a tax lien foreclosure sale, any excess proceeds after payment of all due amounts must be paid to the clerk, and handled according to §§ 34.03 and 34.04 (which govern disposition & claims).   Texas Texas Tax Code § 34.03 – Disposition of Excess Proceeds The clerk must send notice to former owner, hold excess in court for two years, etc. If no claimant, distribute among taxing units. 

New York NY Real Property Tax Law § 1197 – Claims for Surplus Any person who had right/title/lien/equity of redemption immediately prior to foreclosure judgment may file a claim with the court for a share of surplus from sale. Unclaimed surplus funds eventually go to the tax district.  New York New York Real Property Actions & Proceedings Law § 1361 Any person claiming surplus moneys from sale of mortgaged premises may file notice (before confirmation of report of sale or within 3 months thereafter) with clerk, stating nature and extent of claim, etc.

Georgia Georgia Code § 44‑12‑211.1 – Excess funds from sale of abandoned motor vehicle; claim for funds; definitions After sale of abandoned vehicle and satisfaction of lien/storage/towing costs, any excess funds are to be claimed under defined procedures.      

Florida Fla. Stat. § 197.582 — Disbursement of proceeds of sale.  If property is sold for more than the certificate holder’s statutory bid, the clerk must disburse the excess. The clerk distributes to governmental lienholders and if anything remains, notices must be mailed to persons with interest. Lienholders must file within 120 days from the clerk’s notice of excess proceeds to claim; after that, no further claim. 

California Cal. Rev. & Tax. Code § 4674 — Distribution of excess proceeds . Any excess deposited in the delinquent tax sale trust fund, after required distributions, may be claimed by “parties of interest” per § 4675. Claims must be filed within one year following the recording of the tax deed to the purchaser. If unclaimed after that period, excess may be transferred to the county general fund, after deducting certain administrative costs. 

Louisiana 

Missouri Mo. Rev. Stat. § 140.230 — Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims.  When real estate is sold for taxes or other debt and it sells for more than debt + costs, the sheriff (or collector) must report the surplus, which is held in trust in the county treasury. Former lienholders of record have priority, then the former owner(s) of the property. A claim must be filed in writing with the county commission within 90 days after the expiration of the redemption period. If unclaimed at end of three years, the funds become part of the permanent school fund for the county.

Nevada Nev. Rev. Stat. § 108.430 — Disposition of unclaimed surplus.  If the owner or their agent fails to demand the surplus within 6 months from date of sale, the surplus is paid to the county treasurer, who holds it for 12 months for claim by the owner. If still unclaimed after that, it goes to the State Treasurer for the benefit of the State Permanent School Fund.

Ohio Ohio Rev. Code § 2329.44 (judicial foreclosures / surplus funds after judicial sale) & other unclaimed funds chapters.  After a judicial foreclosure sale, surplus funds (i.e. excess above judgment + costs) must be claimed: the clerk gives notice; if unclaimed after statutorily‑specified notices and deadlines (in many counties 90 days + additional notices), the funds are transferred to the county treasurer. The former owner (or person entitled) must make demand on the treasurer, not the court, once transferred.  

Arizona A.R.S. § 42‑18204 (Judgment foreclosing right to redeem; effect) When foreclosing a tax lien, the property owner may request that there be an excess proceeds sale if certain conditions are met. The court must determine if the sale to recover excess proceeds is reasonable, and if so, enter judgment directing the sale and set the opening bid in a way that accounts for outstanding amounts (taxes, interest, fees, etc.). The statute provides that a sale is considered reasonable if the sale price is likely to be more than $2,500 above all of those amounts.

Arkansas Arkansas Commissioner of State Lands Rules (e.g. 135.00.19‑001) / Ark. Code Reg. Title 4, “Excess Proceeds” After a tax‑delinquent property sale, any money collected beyond the taxes, fees, penalties, interest, and costs is “Excess Proceeds.” The Commissioner holds excess proceeds and after certain statutory periods allows the former owner to apply for those funds. There are rules for submission of a claim (who's eligible: former owner, heirs within first degree, etc.), documentation required, and deadlines. For example, funds are held in escrow for one year; earlier parcels may have had three years, later parcels two years to claim. If not claimed, they escheat to the county. 

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