State Statutes for property foreclosures

A note from October 2026: we wrote this list in April 2024. Since the Supreme Court’s decision in Tyler v. Hennepin County in 2023, several states have changed how tax sale surpluses are handled and how long owners have to claim them. Some links below have been updated to the states’ official sites; always check the current statute, or ask us. For how surplus funds work in general, read surplus funds, explained.

Here are some of the state statutes regarding surplus funds from tax or mortgage foreclosures

Alabama

• Tax Overage Statutes: Title 40-10-28
• Mortgage Foreclosure Statutes: Alabama Mortgage Foreclosure Laws

Alaska

• Tax Overage Statutes: Alaska Tax Overage Laws (file within 6 months)
• Mortgage Foreclosure Statutes: Alaska Mortgage Foreclosure Laws

Arizona

• Statutes

Arkansas

• Tax Overage Statutes: Title 26
• Mortgage Foreclosure Statutes

California

• Tax Overage Statutes: Revenue and Taxation Code Section 4675
• Mortgage Foreclosure

Colorado

• Mortgage Foreclosures: HB16-1090

Connecticut

• Tax Overage Statutes: Title 12, Chapter 204, Section 12-157
• Mortgage Foreclosure Statutes

Delaware

• Tax Overage Statute: Title 9, Chapter 87, Subchapter IV, Section 8779
• Mortgage Foreclosure Statute

District of Columbia

• Tax Overage Statute: Title 47, Section 1307
• Mortgage Foreclosure Statute

Florida

• Tax Overage Statute: Title 197, Sections 197.582
• Mortgage Foreclosure Statute

Georgia

• Tax Overage Statute: Georgia Tax Overage Laws
• Mortgage Foreclosure Statute: Georgia Mortgage Foreclosure Laws

Hawaii

• Tax Overage Statute: Hawaii Tax Overage Laws
• Mortgage Foreclosure Statute: Hawaii Mortgage Foreclosure Laws

Idaho

• Tax Overage Statute: Idaho Tax Overage Laws
• Mortgage Foreclosure Statute: Idaho Mortgage Foreclosure Laws

Illinois

• Mortgage Foreclosure Statute: Illinois Mortgage Foreclosure Laws

Indiana

• Tax Overage Statute: Indiana Tax Overage Laws
• Mortgage Foreclosure Statute: Indiana Mortgage Foreclosure Laws

Iowa

• Mortgage Foreclosure Statutes: Iowa Mortgage Foreclosure Laws

Kansas

• Tax Overage Statutes: Kansas Tax Overage Laws
• Mortgage Foreclosure Statutes: Kansas Mortgage Foreclosure Laws

Kentucky

• Mortgage Foreclosure Statute: Kentucky Mortgage Foreclosure Laws

Louisiana

• Mortgage Foreclosure Statute: Louisiana Mortgage Foreclosure Laws

Maine

• Tax Overage Statute: Maine Tax Overage Laws
• Mortgage Foreclosure Statutes: Maine Mortgage Foreclosure Laws

Maryland

• Tax Overage Statutes: Maryland Tax Overage Laws
• Mortgage Foreclosure Statute: Maryland Mortgage Foreclosure Laws

Massachusetts

• Tax Overage Statutes: Massachusetts Tax Overage Laws
• Mortgage Foreclosure Statute: Massachusetts Mortgage Foreclosure Laws

Michigan

• Tax Overage Statutes: Michigan Tax Overage Laws
• Mortgage Foreclosures: MCL 600.3252, Disposition of surplus money

Minnesota

• Mortgage Foreclosure Statute: Minnesota Mortgage Foreclosure Laws

Mississippi

• Tax Overage Statute: Mississippi Tax Overage Laws
• Mortgage Foreclosure Statute: Mississippi Mortgage Foreclosure Laws

Missouri

• Tax Overage Statute: Missouri Tax Overage Laws
• Mortgage Foreclosure Statute: Missouri Mortgage Foreclosure Laws

Montana

• Tax Overage Statutes: Montana Tax Overage Laws
• Mortgage Foreclosure Statute: Montana Mortgage Foreclosure Laws

Nebraska

• Mortgage Foreclosure Statute: Nebraska Mortgage Foreclosure Laws

Nevada

• Tax Overage Statute: Nevada Tax Overage Laws
• Mortgage Foreclosure Statute: Nevada Mortgage Foreclosure Laws

New Hampshire

• Tax Overage Statute: New Hampshire Tax Overage Laws
• Mortgage Foreclosure Statute: New Hampshire Mortgage Foreclosure Laws

New Jersey

• Tax Overage Statute: New Jersey Tax Overage Laws
• Mortgage Foreclosure Surplus: New Jersey Mortgage Foreclosure Surplus Laws

New Mexico

• Tax Overage Statute: New Mexico Tax Overage Laws
• Mortgage Foreclosure Statute: New Mexico Mortgage Foreclosure Laws

New York

• Tax Overage Statute: New York Tax Overage Laws
• Mortgage Foreclosure Statute: New York Mortgage Foreclosure Laws

North Carolina

• Tax Overage Statute: North Carolina Tax Overage Laws
• Mortgage Foreclosure Statute: North Carolina Mortgage Foreclosure Laws

North Dakota

• Tax Overage Statute: N.D. Cent. Code § 57-28-20 (claim within 90 days of the sale)
• Mortgage Foreclosure Statute: North Dakota Mortgage Foreclosure Laws

Ohio

• Tax Overage Statute: Ohio Revised Code 5721.20, Excess foreclosure proceeds
• Mortgage Foreclosure: Ohio Revised Code Section 2329.44

Oklahoma

• Tax Overage: Oklahoma Tax Overage Laws
• Mortgage Foreclosure Statute: Oklahoma Mortgage Foreclosure Laws

Oregon

• Mortgage Foreclosure Statute: Oregon Mortgage Foreclosure Laws

Pennsylvania

• Tax Overage Statute: Pennsylvania Tax Overage Laws
• Mortgage Foreclosure Statute: Pennsylvania Mortgage Foreclosure Laws

Rhode Island

• Tax Overage Statute: Rhode Island Tax Overage Laws
• Mortgage Foreclosure Statute: Rhode Island Mortgage Foreclosure Laws

South Carolina

• Tax Overage Statute: South Carolina Tax Overage Laws
• Mortgage Foreclosure Statute: South Carolina Mortgage Foreclosure Laws

South Dakota

• Tax Overage Statute: South Dakota Tax Overage Laws
• Mortgage Foreclosure Statute: South Dakota Mortgage Foreclosure Laws

Tennessee

• Tax Overage Statute: Tennessee Tax Overage Laws
• Mortgage Foreclosure Statute: Tennessee Mortgage Foreclosure Laws

Texas

• Tax Overage Statute: Texas Tax Overage Laws
• Mortgage Foreclosure Statute: Texas Mortgage Foreclosure Laws

Utah

• Tax Overage Statute: Utah Tax Overage Laws
• Mortgage Foreclosures Statute: Utah Mortgage Foreclosure Laws

Vermont

• Tax Overage Statute: Vermont Tax Overage Laws
• Mortgage Foreclosure Statute: 12 V.S.A. chapter 172, Foreclosure of Mortgages

Virginia

• Tax Overage Statute: Virginia Tax Overage Laws
• Mortgage Foreclosure Statute: Virginia Mortgage Foreclosure Laws

Washington

• Tax Overage Statute: Washington Tax Overage Laws
• Mortgage Foreclosure Statute: Washington Mortgage Foreclosure Laws

West Virginia

• Tax Overage Statute: West Virginia Tax Overage Laws
• Mortgage Foreclosure Statute: West Virginia Mortgage Foreclosure Laws

Wisconsin

• Tax Overage Statute: Wisconsin Tax Overage Laws
• Mortgage Foreclosure Statute: Wisconsin Mortgage Foreclosure Laws

Wyoming

• Tax Overage Statute: Wyoming Tax Overage Laws
• Mortgage Foreclosure Statute: Wyoming Mortgage Foreclosure Laws