Tax lien state vs. tax deed state -understand the difference

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• How long to redeem the property?
  In Montana, property owners have three years from the date of the tax lien sale to redeem their property.
  To redeem, the owner must pay the tax lien amount, 2% monthly interest, penalties, and administrative fees to the County Treasurer.
  If the property is not redeemed within the three-year period, the tax lien purchaser may apply for a Tax Deed, permanently transferring ownership.

• How long to claim surplus?
  When the county or lienholder sells a tax-deeded property and generates surplus funds, those funds are held by the County Treasurer.
  The former property owner or their heirs can claim the surplus within five years of the sale.
  After that, any remaining balance is turned over to the Montana Department of Revenue’s Unclaimed Property Division.

• What happens if they redeem the property?
  If the property is redeemed within the three-year redemption period, the tax lien is canceled, the purchaser is repaid the amount invested plus accrued interest, and ownership remains with the taxpayer.
  Once the redemption period expires and a tax deed is issued, ownership is permanently lost, and the only remaining right is to claim any surplus funds resulting from a later sale 

• Attorney state?
  No. Montana is not an attorney-only state for redemption or surplus recovery.
  Both processes are handled administratively through the County Treasurer’s Office.
  An attorney is only needed if there’s a dispute over ownership, heirship, or lien priority.

• Max recovery fee?
  Under Montana Code Annotated §72-38-1008 and §70-9-812, third-party recovery agents (“finders”) are limited to a maximum fee of 10% of the funds recovered.
  Any agreement above 10% is unenforceable under state law 

• Special rules / notes:
  • Tax lien certificates are issued annually for delinquent property taxes.
  • The county must publish notice and send certified mail before issuing a tax deed.
  • If no redemption occurs, the county or purchaser must file a Tax Deed Application after the 3-year period expires.
  • Surplus funds are held in a county trust account until claimed.
     
• Government links:
  • Tax lien redemption rights: MCA §15-18-111
  • Tax deed process: MCA §15-18-211
  • Disposition of surplus funds: MCA §15-18-216
  • Finder’s fee cap (Unclaimed Property): MCA §70-9-812
  • Montana Department of Revenue – Property Tax Division
  • Montana Unclaimed Property Program
     

• How long to redeem the property?
  Nebraska allows property owners to redeem property sold at a tax certificate sale within three years from the date of sale.
  To redeem, the owner must pay the tax certificate amount, 14% annual interest, and all additional taxes and costs to the County Treasurer.
  After three years, if the property is not redeemed, the certificate holder may apply for a Treasurer’s Tax Deed, which permanently transfers ownership.

• How long to claim surplus?
  When the county sells tax-foreclosed property and there is surplus money remaining after taxes and costs, the County Treasurer holds the excess funds.
  The former owner or lienholders can claim the surplus within five years of the sale before it is transferred to the Nebraska State Treasurer’s Unclaimed Property Division.

• What happens if they redeem the property?
  If the property is redeemed within three years, the tax certificate is canceled, and the purchaser is refunded the amount paid plus statutory interest.
  Once the redemption period expires and the purchaser receives a Treasurer’s Deed, the owner’s redemption rights are terminated, but they may still claim surplus proceeds from the sale if applicable.

• Attorney state?
  No. Nebraska is not an attorney-only state for redemption or surplus recovery.
  The entire process is handled through the County Treasurer’s Office.
  An attorney may be needed for contested claims or to resolve lien or heirship disputes, but legal representation is not required to redeem or claim funds.

• Max recovery fee?
  Under Neb. Rev. Stat. §69-1317, third-party “finders” who help recover unclaimed or surplus property are limited to a maximum fee of 10%.
  Any agreement exceeding this amount is unenforceable.

• Special rules / notes:
  • Nebraska conducts annual tax lien certificate sales managed by the County Treasurer.
  • The certificate holder must apply for a tax deed no earlier than three years and no later than six months after the redemption period expires.
  • The county must publish notice of deed application at least 30 days before issuance.
  • Redemption and surplus funds are paid directly through the County Treasurer.

• Government links:
  • Redemption and tax certificate procedures: Neb. Rev. Stat. §77-1824
  • Tax deed issuance: Neb. Rev. Stat. §77-1837
  • Finder’s fee cap (Unclaimed Property): Neb. Rev. Stat. §69-1317
  • Nebraska Department of Revenue – Property Assessment Division
  • Nebraska State Treasurer – Unclaimed Property
     

• How long to redeem the property?
  Nevada allows property owners to redeem tax-defaulted property within two years from the date the county treasurer issues a certificate of sale for delinquent taxes.
  To redeem, the owner must pay the purchase price, 10% penalty, and daily interest (1% per month) to the County Treasurer.
  After the two-year redemption period expires, the county issues a Tax Deed to the purchaser, permanently transferring ownership.

• How long to claim surplus?
  When property sells for more than the amount owed, the County Treasurer or Public Administrator holds the surplus proceeds.
  The former owner or lienholders may claim the surplus within one year from the date of sale.
  After that, any remaining unclaimed balance is transferred to the Nevada State Treasurer’s Unclaimed Property Division.

• What happens if they redeem the property?
  If the property is redeemed within the two-year redemption period, the sale is canceled, and ownership remains with the taxpayer.
  The tax sale purchaser receives repayment of their bid plus statutory penalties and interest.
  Once the redemption period expires, the owner loses all rights to the property and may only claim any surplus funds remaining after the sale.

• Attorney state?
  No. Nevada is not an attorney-only state for redemption or surplus recovery.
  Both processes are handled administratively through the County Treasurer’s Office, though a court petition may be needed if ownership or heirship is contested.

• Max recovery fee?
  Under NRS §120A.730, “finders” or recovery services are limited to a maximum fee of 10% of the recovered amount.
  Any agreement exceeding 10% is void and unenforceable under state law.

• Special rules / notes:
•      Each county conducts its own annual tax auction, typically after two consecutive years of unpaid taxes.
•      Redemption can be made any time before the deed is recorded 
•      The county must send notice of the right to redeem and surplus claim by certified mail. 
•      Redemption payments must be certified funds—cashier’s check, money order, or wire.

• Government links:
• Redemption and sale procedures: NRS §361.585
• Distribution of surplus funds: NRS §361.610
• Finder’s fee cap (Unclaimed Property): NRS §120A.730
• Nevada Department of Taxation – Property Tax Division
• Nevada State Treasurer – Unclaimed Property Division

• How long to redeem the property?
  In New Hampshire, property owners have two years from the date the tax lien is executed to redeem their property.
  To redeem, the owner must pay the taxes, 12% annual interest, and recording fees to the Municipal Tax Collector.
  After the two-year redemption period expires, the municipality records a Tax Deed, transferring ownership to the town or city.
   
• How long to claim surplus?
  When the municipality later sells a tax-deeded property for more than the amount owed, the former owner is entitled to the surplus funds after taxes, interest, and sale costs.
  There is no strict statutory deadline, but most municipalities hold surplus funds for up to one year before transferring unclaimed proceeds to the New Hampshire State Treasurer’s Abandoned Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within the two-year period, the lien is discharged, and ownership remains with the taxpayer.
  If not redeemed by the deadline, the municipality records a Tax Deed, and the owner loses all property rights, but can still claim any surplus proceeds from a later municipal sale.
   
• Attorney state?
  No. New Hampshire is not an attorney-only state for redemption or surplus recovery.
  The process is managed locally through the town or city Tax Collector’s Office.
  Legal help may be useful for estates or lien disputes but is not required for general filings.
   
• Max recovery fee?
  Under RSA 471-C:21, third-party “finders” who help recover unclaimed or surplus funds are limited to a maximum fee of 10%.
  Any agreement charging more than 10% is void and unenforceable.
   
• Special rules / notes:
   
  • Redemption is made directly to the municipality, not the county.
  • The Tax Collector must notify the property owner 30–60 days before deeding.
  • Once the deed is recorded, the municipality may retain or sell the property at public auction.
  • Surplus funds are distributed by the City/Town Treasurer upon claim and proof of ownership.
     
• Government links:
   
  • Redemption and tax deed process: RSA 80:69–80:89
  • Surplus proceeds and municipal sale: RSA 80:88
  • Finder’s fee cap (Unclaimed Property): RSA 471-C:21
  • New Hampshire Department of Revenue Administration – Property Tax Division
  • New Hampshire State Treasury – Abandoned Property Division
    an answer to this item.

• How long to redeem the property?
  In New Jersey, the property owner has two years from the date of the tax sale certificate to redeem the property.
  To redeem, the owner must pay the tax certificate amount, up to 18% annual interest, penalties, and all subsequent taxes paid by the certificate holder to the Municipal Tax Collector.
  After two years, the tax sale certificate holder can file a foreclosure complaint in Superior Court, and once the judgment is entered, all redemption rights are terminated.
   
• How long to claim surplus?
  When the municipality or the court sells a tax-foreclosed property and receives more money than the amount owed, the Superior Court Clerk or Municipal Collector holds the surplus funds.
  The former owner or lienholders can file a motion or petition to claim those funds at any time before they are turned over to the New Jersey Unclaimed Property Administration.
  Typically, funds are held for five years before being transferred to the state.
   
• What happens if they redeem the property?
  If the owner redeems before the foreclosure judgment, the tax sale is canceled, and the property remains in the owner’s name.
  The purchaser receives repayment of the investment plus interest and any authorized fees.
  If the property is not redeemed before judgment, title vests in the certificate holder, and the former owner may only pursue surplus recovery if applicable.
   
• Attorney state?
  Yes / Required for foreclosure.
  New Jersey is a judicial foreclosure state, and any foreclosure or surplus claim filed in the Superior Court of New Jersey must be done by or with the assistance of an attorney.
  However, owners can redeem directly through the municipal tax office without a lawyer if within the two-year redemption period.
   
• Max recovery fee?
  Under N.J.S.A. 46:30B-106, third-party “finders” or surplus recovery agents are limited to a maximum fee of 10% of the funds recovered.
  Contracts that exceed this fee cap are void and unenforceable under state law.
   
• Special rules / notes:
  • Municipalities conduct annual tax sales for delinquent properties 
  • Interest rates are bid down from 18% at auction.
  • Redemption can occur until the final judgment date—even if a foreclosure complaint has been filed.
  • The court must approve any surplus fund distribution if more than one claimant exists.
     
• Government links:
  • Redemption and foreclosure process: N.J.S.A. 54:5-54 – 54:5-86
  • Surplus fund distribution: N.J.S.A. 54:5-33
  • Finder’s fee cap (Unclaimed Property): N.J.S.A. 46:30B-10 
  • New Jersey Department of Community Affairs – Property Tax Information
  • New Jersey Unclaimed Property Administration
     

• How long to redeem the property?
  New Mexico allows property owners to redeem their property within three years from the date the property was struck off to the state at the tax sale.
  To redeem, the owner must pay the full amount of delinquent taxes, 1% monthly interest, penalties, and fees to the County Treasurer or the New Mexico Taxation and Revenue Department (Property Tax Division).
  After three years, the property is deeded to the state and may be sold at a public auction, permanently ending redemption rights.
   
• How long to claim surplus?
  When the State Taxation and Revenue Department sells a tax-defaulted property for more than the taxes and costs owed, the surplus proceeds are held by the Department.
  The former owner or legal successor may claim the funds within two years after the sale.
  After two years, any unclaimed funds are transferred to the New Mexico State Treasurer’s Unclaimed Property Program.
   
• What happens if they redeem the property?
  If redemption occurs before the three-year period expires, the tax sale is canceled, and ownership remains with the taxpayer.
  If the redemption period lapses, the state issues a deed to itself, and the property is eventually auctioned, with any surplus returned to the former owner if claimed timely.
   
• Attorney state?
  No. New Mexico is not an attorney-only state for redemption or surplus recovery.
  Both are handled administratively through the County Treasurer and the State Taxation and Revenue Department.
  An attorney may be helpful for heirs or disputed ownership cases but is not required for standard claims.
   
• Max recovery fee?
  Under NMSA §7-38-70 and §7-38-91, recovery service providers (“finders”) are limited to a maximum fee of 10% of the recovered amount.
  Contracts exceeding this percentage are void and unenforceable under state law.
   
• Special rules / notes:
•     Tax delinquent properties are struck off to the state if unsold at county auction.
•     Redemption is handled through the County Treasurer until the property is transferred to the state.
•     The Property Tax Division conducts all state-level public auctions.
•     The Department must publish notice of surplus availability before remittance to unclaimed property.
   
• Government links: 
•      Redemption and sale process: NMSA §7-38-66 – §7-38-7 
•      Distribution of surplus proceeds: NMSA §7-38-91
•      Finder’s fee cap (Unclaimed Property): NMSA §7-38-91(C)
•      New Mexico Taxation & Revenue Department – Property Tax Divisio 
•      New Mexico State Treasurer – Unclaimed Property Program

• How long to redeem the property?
  In New York, property owners may redeem tax-delinquent property up until the county or municipality completes the foreclosure and issues a deed.
  The redemption period is generally two years from the lien date, but it may vary depending on the county.
  To redeem, the owner must pay all unpaid taxes, accrued interest (1% per month), penalties, and administrative costs to the County Treasurer or enforcing municipality.
  Once the final judgment of foreclosure is entered, redemption is no longer permitted.
   
• How long to claim surplus?
  When the county sells a tax-foreclosed property for more than the total owed, the surplus proceeds are held by the County Treasurer or Court Clerk.
  The former owner or lienholders can claim the funds within five years of the sale before unclaimed funds are transferred to the Office of the New York State Comptroller’s Unclaimed Funds Program.
   
• What happens if they redeem the property?
  If redemption occurs before the foreclosure judgment, the lien is canceled, and ownership remains with the taxpayer.
  If the property is not redeemed, title passes to the county or city after the judgment of foreclosure, and the former owner’s only remaining right is to claim any surplus funds from the sale.
   
• Attorney state?
  Yes / Strongly recommended.
  New York is a judicial foreclosure state, and surplus fund distribution is managed through the Supreme Court of the County where the property was foreclosed.
  While owners can petition the court pro se, an attorney is recommended due to the court filing requirements and potential lienholder disputes.
   
• Max recovery fee?
  Under N.Y. Abandoned Property Law §1416, third-party “finders” or asset recovery companies are limited to a maximum fee of 10% of the recovered amount.
  Any agreement charging more than 10% is void and unenforceable.
   
• Special rules / notes:
  • Counties use either Article 11 (Real Property Tax Law) or in rem proceedings to foreclose on tax-delinquent properties.
  • Redemption rights end once the judgment of foreclosure is signed. 
  • Surplus proceeds are disbursed only after all liens and municipal claims are satisfied.
  • Owners must file a petition for surplus funds with supporting documentation and proof of prior ownership.
     
• Government links:
  • Redemption and foreclosure process: N.Y. Real Property Tax Law §1110 – §1136
  • Surplus proceeds: N.Y. Real Property Tax Law §1136(3)
  • Finder’s fee cap (Unclaimed Property): N.Y. Abandoned Property Law §1416
  • New York Department of Taxation and Finance – Property Tax Info
  • Office of the State Comptroller – Unclaimed Funds
     

• How long to redeem the property?
  In North Carolina, property owners can redeem real estate sold for unpaid taxes at any time before the sale is confirmed by the court.
  After the tax sale, a 10-day “upset bid” period begins, during which higher bids can be submitted.
  Redemption requires payment of the taxes owed, accrued interest (5% minimum), court costs, and sale expenses to the County Tax Collector or Clerk of Superior Court.
  Once the court confirms the sale, redemption is no longer allowed.
   
• How long to claim surplus?
  If the tax foreclosure sale brings in more money than is owed, the Clerk of Superior Court holds the surplus proceeds.
  The former owner or lienholders may file a motion to claim those funds within 10 years after the sale under North Carolina’s general statute of limitations.
  After that, any unclaimed funds are turned over to the North Carolina Department of State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If redemption occurs before confirmation, the sale is canceled, and ownership remains with the taxpayer.
  The high bidder is refunded the amount paid.
  After confirmation by the Superior Court, title passes to the purchaser, and the former owner’s only remaining right is to claim surplus funds held by the court.
   
• Attorney state?
  Yes / Recommended.
  North Carolina is a judicial foreclosure state, and both redemption and surplus claims occur under the jurisdiction of the Superior Court.
  While some counties allow pro se filing for surplus funds, attorney representation is strongly recommended to navigate court procedures.
   
• Max recovery fee?
  Under N.C. Gen. Stat. §116B-78, third-party “finders” who assist with surplus or unclaimed funds are limited to a maximum fee of 10%.
  Any contract exceeding 10% is unenforceable under state law.
   
• Special rules / notes:
  • North Carolina uses a judicial foreclosure process, meaning the court oversees every sale.
  • The 10-day upset bid period allows competitive bidding after auction.
  • The Clerk of Court must confirm all sales before title passes.
  • Surplus proceeds are distributed by motion order through the Superior Court Clerk’s Office.
     
• Government links:
  • Foreclosure and redemption process: N.C. Gen. Stat. §105-374 & §105-375
  • Surplus fund distribution: N.C. Gen. Stat. §105-377
  • Finder’s fee cap (Unclaimed Property): N.C. Gen. Stat. §116B-78
  • North Carolina Department of Revenue – Property Tax Division
  • North Carolina State Treasurer – Unclaimed Property Division
     

• How long to redeem the property?
  North Dakota allows property owners to redeem tax-delinquent property within three years from the date the county takes the tax lien.
  To redeem, the owner must pay the delinquent taxes, 5% penalty, and accrued interest (up to 12% annually) to the County Treasurer.
  After the three-year redemption period expires, the County Auditor issues a Tax Deed to the county, permanently terminating redemption rights.
   
• How long to claim surplus?
  When the county sells a tax-deeded property for more than the amount owed, the County Treasurer holds the surplus funds.
  The former owner or lienholders can claim these proceeds within three years of the sale.
  After that time, any unclaimed money is transferred to the North Dakota Unclaimed Property Division under the State Treasurer’s Office.
   
• What happens if they redeem the property?
  If the property is redeemed before the three-year deadline, the lien is canceled and ownership remains with the taxpayer.
  If the redemption period lapses, title automatically transfers to the county, which may later sell the property at public auction.
  The former owner can then claim surplus funds but not the property itself.
   
• Attorney state?
  No. North Dakota is not an attorney-only state for redemption or surplus recovery.
  The processes are administrative and handled directly by the County Treasurer’s Office.
  However, attorney assistance may be beneficial for disputed claims, liens, or estate matters.
   
• Max recovery fee?
  Under N.D.C.C. §47-30.1-30, third-party “finders” or surplus recovery agents are limited to a maximum fee of 10% of the funds recovered.
  Any agreement above 10% is void and unenforceable.
   
• Special rules / notes:
•      North Dakota operates under a tax deed forfeiture system, not a judicial foreclosure system.
•      The County Auditor manages delinquent lists, notices, and deed issuance.
•      Counties must send certified notices at least 30 days before the redemption deadline. 
•      Surplus funds are available only after the county sale is confirmed.
   
• Government links:

Redemption rights and procedures: N.D.C.C. §57-28-01 – §57-28-10
Tax deed issuance and sale: N.D.C.C. §57-28-15
Finder’s fee cap (Unclaimed Property): N.D.C.C. §47-30.1-30
North Dakota Office of State Tax Commissioner – Property Tax
North Dakota State Treasurer – Unclaimed Property Division

• How long to redeem the property?
  In Ohio, property owners can redeem tax-delinquent property at any time before the court confirms the foreclosure sale.
  Redemption requires payment of the taxes, penalties, interest, and court costs to the County Treasurer or Clerk of Courts.
  Once the sheriff’s sale is confirmed by the court, the right of redemption is permanently terminated, and title passes to the purchaser.
   
• How long to claim surplus?
  When a judicial tax foreclosure sale generates surplus proceeds, those funds are held by the County Clerk of Courts.
  The former owner or lienholders may file a motion to claim the surplus within five years of the sale.
  After five years, unclaimed funds are transferred to the Ohio Division of Unclaimed Funds under the State Treasurer.
   
• What happens if they redeem the property?
  If redemption occurs before confirmation of sale, the foreclosure action is dismissed, and the owner retains title.
  If the property is not redeemed, the court confirms the sale, and ownership transfers to the purchaser.
  The former owner may still claim any available surplus funds from the Clerk’s Office after the sale.
   
• Attorney state?
  Yes / Recommended.
  Ohio is a judicial foreclosure state, meaning all tax foreclosures and surplus distributions are handled through the County Court of Common Pleas.
  While an owner can file pro se (without an attorney), it’s highly recommended to retain counsel for surplus claims or contested foreclosures.
   
• Max recovery fee?
  Under Ohio Rev. Code §169.13, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the recovered funds.
  Any agreement above 10% is unenforceable under state law.
   
• Special rules / notes 
•      Ohio uses a judicial foreclosure process for tax-delinquent properties.
•      The Sheriff conducts the public auction, subject to court confirmation.
•      Redemption can occur any time before confirmation, not just before sale 
•      The Clerk of Courts must advertise available surplus funds.
•      Counties have recently begun online foreclosure auctions via RealAuction or GovDeals platforms.
   
• Government links:

Redemption and foreclosure process: Ohio Rev. Code §323.65–§323.79
Surplus fund distribution: Ohio Rev. Code §5721.20
Finder’s fee cap (Unclaimed Funds): Ohio Rev. Code §169.13
Ohio Department of Taxation – Property Tax Division
Ohio Division of Unclaimed Funds

• How long to redeem the property?
  Oklahoma allows property owners to redeem their property within two years from the date it was sold at the County Treasurer’s tax resale auction.
  To redeem, the owner must pay the purchase price, 10% annual interest, and all additional taxes and fees to the County Treasurer.
  Once two years have passed and no redemption occurs, the County issues a Tax Deed to the purchaser, permanently ending redemption rights.
   
• How long to claim surplus?
  If a tax resale brings in more money than is owed, the County Treasurer holds the surplus funds.
  The former owner or lienholders may claim the surplus within five years after the sale date.
  After five years, the funds are remitted to the Oklahoma State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If redemption occurs within the two-year period, the sale is canceled, and title remains with the taxpayer.
  The certificate holder receives repayment with interest and costs.
  After the redemption period expires, the County Treasurer executes a deed, and the owner may only pursue surplus proceeds, not the property itself.
   
• Attorney state?
  No. Oklahoma is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative, handled by the County Treasurer’s Office.
  Legal assistance may be helpful for estates, liens, or complex title disputes but is not required.
   
• Max recovery fee?
  Under Oklahoma Statutes Title 60 §674, “finders” assisting with unclaimed or surplus property recovery are limited to a maximum fee of 10% of the recovered amount.
  Any agreement exceeding that cap is unenforceable.
   
• Special rules / notes:
•      Oklahoma conducts both annual certificate sales and county resales for delinquent properties.
•      Redemption is available until the tax resale deed is executed.
•      Counties are required to publish notice of available surplus funds.
•      Surplus funds are distributed only after all taxes, penalties, and costs are satisfied.
   
• Government links:

Redemption and resale process: 68 O.S. §3125–§3130
Surplus proceeds distribution: 68 O.S. §3131
Finder’s fee cap (Unclaimed Property): 60 O.S. §674
Oklahoma Tax Commission – Property Tax Division
Oklahoma State Treasurer – Unclaimed Property

• How long to redeem the property?
  In Oregon, property owners may redeem tax-delinquent property within two years from the date the county issues the tax foreclosure judgment.
  To redeem, the owner must pay the taxes, 10% annual interest, penalties, and foreclosure costs to the County Tax Collector.
  Once the two-year redemption period expires, title automatically transfers to the county, and redemption rights are permanently lost.
   
• How long to claim surplus?
  If the county sells the foreclosed property and there are surplus funds remaining after all taxes, interest, and costs are paid, the County Tax Collector holds the balance.
  The former owner or lienholders can claim the surplus within five years after the sale.
  After five years, unclaimed funds are transferred to the Oregon State Treasury’s Unclaimed Property Program.
   
• What happens if they redeem the property?
  If the property is redeemed within the two-year period, the foreclosure is canceled, and ownership remains with the taxpayer.
  If not redeemed before the deadline, the county obtains full title, sells the property at public auction, and holds any surplus proceeds for the former owner to claim.
   
• Attorney state?
  No. Oregon is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative, handled through the County Tax Collector’s Office, though legal representation may be helpful for complex or disputed claims.
   
• Max recovery fee?
  Under ORS §98.392, “finders” or recovery services are limited to a maximum fee of 10% of the funds recovered.
  Any agreement exceeding that amount is void and unenforceable.
   
• Special rules / notes:
  • Oregon conducts judicial tax foreclosures through the Circuit Court.
  • Owners are notified by certified mail and publication prior to foreclosure.
  • Redemption is available only within two years after the foreclosure judgment, not after sale.
  • Counties must publish lists of unclaimed surplus funds.
     
• Government links:
  • Tax foreclosure and redemption procedures: ORS §312.120 – §312.214
  • Disposition of surplus proceeds: ORS §275.300
  •  Finder’s fee cap (Unclaimed Property): ORS §98.392 
  • Oregon Department of Revenue – Property Tax Division
  • Oregon State Treasury – Unclaimed Property Program
     

• How long to redeem the property?
  In Pennsylvania, property owners have nine months from the date of the tax sale to redeem their property — but only if it was sold at an Upset Sale (the first stage of tax foreclosure).
  Redemption requires payment of the bid amount, 10% interest, costs, and all additional taxes due to the County Tax Claim Bureau.
  Once the sale is confirmed by the court, or if the property proceeds to a Judicial Sale, redemption rights are permanently lost.
   
• How long to claim surplus?
  If the property is sold for more than the taxes and costs owed, the County Tax Claim Bureau holds the surplus proceeds.
  The former owner or lienholders can claim the surplus within five years from the date of sale.
  After five years, unclaimed funds are transferred to the Pennsylvania Treasury’s Bureau of Unclaimed Property.
   
• What happens if they redeem the property?
  If the owner redeems the property within nine months after an Upset Sale, the sale is voided, and the deed is not recorded.
  If the property advances to Judicial Sale or Repository Sale, redemption is no longer allowed.
  The owner may still file a petition to claim surplus funds if the property sold for more than the amount owed.
   
• Attorney state?
  Yes / Strongly recommended.
  Pennsylvania tax sales are judicially confirmed, meaning the Court of Common Pleas must approve all sales.
  While redemption and surplus claims can sometimes be filed pro se, attorney representation is recommended due to strict filing deadlines and procedural requirements.
   
• Max recovery fee?
  Under 72 P.S. §1301.11, third-party “finders” or surplus recovery agents are limited to a maximum fee of 10% of the recovered funds.
  Any contract exceeding 10% is unenforceable under state law.
   
• Special rules / notes:
  • Pennsylvania uses three levels of tax sale: Upset Sale, Judicial Sale, and Repository Sale.
  • Redemption is only permitted after an Upset Sale — not after Judicial or Repository stages.
  • The Tax Claim Bureau must send notice of the right to redeem via certified mail.
  • The Prothonotary or Clerk of Court manages surplus disbursements upon petition.
     
• Government links:
  • Redemption and sale process: 72 P.S. §5860.501 – §5860.609
  • Surplus fund distribution: 72 P.S. §5860.626
  • Finder’s fee cap (Unclaimed Property): 72 P.S. §1301.11
  • Pennsylvania Department of Revenue – Property Tax Information
  • Pennsylvania Treasury – Bureau of Unclaimed Property
     

• How long to redeem the property?
  In Rhode Island, property owners have one year and one day from the date of the tax sale to redeem their property.
  To redeem, the owner must pay the taxes owed, interest at 1% per month (12% annually), plus costs of the sale and recording fees to the Municipal Tax Collector.
  After the one-year redemption period expires, the tax sale purchaser may petition the Superior Court for a Final Foreclosure Decree, which permanently ends the right of redemption.
   
• How long to claim surplus?
  If the tax sale produces more money than is owed, the Municipal Tax Collector holds the surplus funds.
  The former owner or lienholders can claim the surplus within one year after the sale, by filing a written claim with the municipality.
  After one year, unclaimed funds are transferred to the Rhode Island State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within one year and one day, the sale is canceled, and ownership remains with the taxpayer.
  The purchaser receives repayment with interest and authorized costs.
  Once the court issues the Final Decree of Foreclosure, all redemption rights are permanently terminated.
   
• Attorney state?
  Yes. Rhode Island is an attorney-only state for tax sale foreclosure and surplus fund petitions.
  While owners may redeem directly through the Municipal Tax Collector, any court filings (including contesting a foreclosure or claiming surplus through the court) must be done by or with the assistance of an attorney.
   
• Max recovery fee?
  Under R.I. Gen. Laws §33-21.1-23, third-party “finders” or recovery services are limited to a maximum fee of 10% of the recovered funds.
  Agreements above that cap are void and unenforceable.
   
• Special rules / notes:
•      Rhode Island conducts municipal tax sales once property taxes become delinquent for over one year.
•      Redemption is allowed for one year and one day after the sale date—no extensions permitted.
•      The purchaser may foreclose the right of redemption only by filing a Superior Court petition.
•      The Town Treasurer or Tax Collector must maintain and release surplus proceeds upon verified claim.
   
• Government links:

Tax sale and redemption process: R.I. Gen. Laws §44-9-1 – §44-9-43
Surplus proceeds distribution: R.I. Gen. Laws §44-9-43 

Finder’s fee cap (Unclaimed Property): R.I. Gen. Laws §33-21.1-23
Rhode Island Division of Municipal Finance
Rhode Island Treasurer – Unclaimed Property

• How long to redeem the property?
  In South Carolina, property owners have twelve months from the date of the tax sale to redeem their property.
  To redeem, the owner must pay the delinquent taxes, penalties, costs, and interest (which varies by month — 3% to 12%) to the County Treasurer or Tax Collector.
  After the one-year redemption period expires, if the property has not been redeemed, the successful bidder can apply for and receive a Tax Deed, permanently ending the former owner’s rights.
   
• How long to claim surplus?
  If a tax sale results in a surplus (overage) — meaning the property sells for more than the taxes owed — the County Treasurer holds the surplus proceeds.
  The former owner or lienholders may claim the surplus within one year after the sale.
  After one year, unclaimed funds are transferred to the South Carolina State Treasurer’s Unclaimed Property Program.
   
• What happens if they redeem the property?
  If the property is redeemed within the one-year redemption period, the tax sale is canceled, and ownership remains with the taxpayer.
  The purchaser receives the bid amount plus interest, as set by statute.
  Once the redemption deadline passes, the owner loses all rights to the property but may still claim any surplus funds if available.
   
• Attorney state?
  No. South Carolina is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative and handled through the County Treasurer’s Office.
  However, an attorney may be needed for complex or disputed claims involving liens, estates, or multiple heirs.
   
• Max recovery fee?
  Under S.C. Code Ann. §27-18-540, third-party “finders” or asset recovery companies are limited to a maximum fee of 10% of the amount recovered.
  Any agreement charging more than 10% is unenforceable under state law.
   
• Special rules / notes:
  • South Carolina holds annual tax sales conducted by the County Delinquent Tax Collector.
  • The interest rate paid to purchasers is determined by the month of redemption (3% for the first three months, increasing to 12% by month 12).
  • Redemption payments must be made by certified funds (cashier’s check or money order).
  • The County Treasurer must send notice of surplus availability to the former owner.
     
• Government links:
  • Tax sale and redemption process: S.C. Code Ann. §12-51-90 – §12-51-150
  • Surplus proceeds distribution: S.C. Code Ann. §12-51-130 
  • Finder’s fee cap (Unclaimed Property): S.C. Code Ann. §27-18-540
  • South Carolina Department of Revenue – Property Tax
  • South Carolina State Treasurer – Unclaimed Property Program
     

• How long to redeem the property?
  In South Dakota, property owners have three years from the date the tax certificate is issued to redeem their property.
  To redeem, the owner must pay the delinquent taxes, 10% annual interest, and any subsequent taxes and costs to the County Treasurer.
  After the three-year redemption period expires, the certificate holder may apply for a Tax Deed, which permanently transfers ownership and terminates the right of redemption.
   
• How long to claim surplus?
  If a tax-deeded property is later sold by the county and generates surplus proceeds (amounts exceeding taxes, interest, and costs), the County Treasurer holds those funds.
  The former owner or lienholders can claim the surplus within five years of the sale date.
  After five years, unclaimed funds are transferred to the South Dakota State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If redemption occurs within three years of the certificate date, the lien is released, and ownership remains with the taxpayer.
  The purchaser receives repayment of the investment plus accrued interest and fees.
  If the redemption period expires, the County Treasurer issues a Tax Deed to the purchaser, and the owner’s rights end — though surplus funds may still be claimed.
   
• Attorney state?
  No. South Dakota is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative and handled through the County Treasurer’s Office, though an attorney may assist in cases involving heirs, liens, or disputed ownership.
   
• Max recovery fee?
  Under S.D. Codified Laws §43-41B-30, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the amount recovered.
  Any contract exceeding this limit is void and unenforceable.
   
• Special rules / notes: 
•      The County Treasurer manages all tax certificate sales and redemptions.
•      Redemption can be made any time before the deed is issued. 
•      The certificate holder must give notice of intent to take deed 60 days before applying for ownership.
•      Counties must publish notice of unclaimed surplus funds.
   
• Government links:
  Redemption and tax deed procedures: S.D. Codified Laws §10-25-1 – §10-25-51
  Surplus proceeds: S.D. Codified Laws §10-25-42
  Finder’s fee cap (Unclaimed Property): S.D. Codified Laws §43-41B-30
  South Dakota Department of Revenue – Property Tax Division
  South Dakota State Treasurer – Unclaimed Property Division

• How long to redeem the property?
  In Tennessee, property owners have one year from the date the court confirms the tax sale to redeem their property.
  To redeem, the owner must pay the purchase price, interest (10% annually), court costs, and any additional taxes to the Clerk and Master of the Chancery Court or the County Trustee (depending on the jurisdiction).
  After the one-year redemption period expires, the purchaser may obtain a tax deed, which permanently terminates the former owner’s redemption rights.
   
• How long to claim surplus?
  If the tax sale produces more money than the amount owed, the Clerk and Master of the Court holds the surplus funds.
  The former owner or lienholders can file a motion to claim the surplus within one year of the sale confirmation date.
  After one year, unclaimed funds are turned over to the Tennessee Department of Treasury’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within the one-year period, the sale is nullified, and ownership remains with the taxpayer.
  The purchaser is reimbursed for the bid amount, plus statutory interest and authorized expenses.
  Once the redemption window closes, ownership permanently transfers to the tax sale purchaser.
   
• Attorney state?
  Yes / Strongly recommended.
  Tennessee is a judicial foreclosure state, and all tax sales and surplus fund distributions are handled through Chancery or Circuit Court.
  Although owners can redeem or petition pro se, attorney representation is advised to ensure compliance with local court procedures.
   
• Max recovery fee?
  Under Tenn. Code Ann. §66-29-154, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the recovered amount.
  Agreements above that limit are void and unenforceable under Tennessee law.
   
• Special rules / notes:
  • Tennessee’s tax sales are judicially confirmed, meaning court oversight is required for redemption and distribution.
  • The Clerk and Master handles both surplus disbursements and redemption payments.
  • Redemption can occur any time before one year after confirmation, even if the purchaser has taken possession.
  • The purchaser may file to quiet title once the redemption period has expired.
     
• Government links:
  • Redemption and sale process: Tenn. Code Ann. §67-5-2501 – §67-5-2515
  • Surplus proceeds: Tenn. Code Ann. §67-5-2702
  • Finder’s fee cap (Unclaimed Property): Tenn. Code Ann. §66-29-154
  • Tennessee Department of Revenue – Property Tax Division
  • Tennessee Treasury – Unclaimed Property Division
     

• How long to redeem the property?
  In Texas, the redemption period depends on the type of property:
   
• Homestead or agricultural properties: may be redeemed within two years from the date the deed is recorded.
   
• Non-homestead or non-agricultural properties: may be redeemed within 180 days from the date the deed is recorded.
  To redeem, the owner must pay the purchase price, 25% penalty in the first year (50% if redeemed in the second year), plus deed and recording costs to the County Tax Assessor-Collector or directly to the purchaser.
   
• How long to claim surplus?
  If the tax sale brings in more than the amount owed, the County Tax Assessor-Collector holds the excess proceeds (surplus) for the benefit of the former owner or lienholders.
  The former owner may claim the surplus within two years from the date the excess funds were deposited.
  After two years, unclaimed funds are transferred to the Texas Comptroller of Public Accounts – Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within the redemption period, the purchaser must deed the property back to the owner upon payment of the redemption amount.
  If the period expires, the purchaser’s title becomes absolute and final, and the former owner loses all rights of redemption.
  However, the owner may still claim any available surplus funds held by the county.
   
• Attorney state?
  No. Texas is not an attorney-only state for redemption or surplus recovery.
  The process is administrative, handled by the County Tax Assessor-Collector or District Clerk, though an attorney may assist with disputes, probate issues, or multiple claimants.
   
• Max recovery fee?
  Under Texas Tax Code §34.06(d) and Property Code §74.507, recovery agents (“locators”) are limited to charging a maximum of $1,000 for assisting in the recovery of surplus funds.
  Any contract exceeding this amount is void and unenforceable.
   
• Special rules / notes:
   
• The County Sheriff or Constable conducts the tax sale on behalf of the taxing entities.
• Redemption periods are strictly enforced — no extensions are allowed.
• Surplus funds can only be released to verified owners, heirs, or lienholders.
• Redemption payments must be made in certified funds directly to the purchaser or taxing authority.
   
• Government links:
   
• Redemption rights and procedures: Texas Tax Code §34.2 
• Surplus proceeds and distribution: Texas Tax Code §34.0 
• Finder’s fee limitation: Texas Property Code §74.507
• Texas Comptroller – Unclaimed Property Division 
• Texas Comptroller – Property Tax Assistance Division to this item.

• How long to redeem the property?
  In Utah, property owners have four years from the date of delinquency to redeem their property before it is deeded to the county.
  To redeem, the owner must pay the taxes, penalties, interest (up to 12% annually), and administrative costs to the County Treasurer.
  After the four-year redemption period expires, the County Auditor may conduct a May Tax Sale, and once the sale is confirmed, the right of redemption is permanently terminated.
   
• How long to claim surplus?
  When a tax sale produces more money than the taxes, penalties, and costs owed, the County Treasurer holds the surplus funds.
  The former owner or lienholders may claim the surplus within four years of the tax sale.
  After four years, any unclaimed surplus is transferred to the Utah Unclaimed Property Division under the State Treasurer’s Office.
   
• What happens if they redeem the property?
  If redemption occurs within four years of delinquency, the tax sale process is halted, and ownership remains with the taxpayer.
  Once the redemption deadline passes, the county takes title, and the property may be sold at public auction.
  The former owner may still claim any surplus funds from the sale if filed within the statutory time frame.
   
• Attorney state?
  No. Utah is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative, managed by the County Treasurer or County Auditor, though legal help may be useful for estates, lien disputes, or complex ownership cases.
   
• Max recovery fee?
  Under Utah Code §67-4a-703, third-party “finders” or recovery agents may charge a maximum fee of 10% of the recovered funds.
  Contracts exceeding this percentage are void and unenforceable.
   
• Special rules / notes:
• Utah uses a four-year redemption system, one of the longest in the U.S. 
• The County Treasurer accepts redemption payments until the property is deeded to the county.
• Counties must publish annual delinquent property and sale lists in a local newspaper.
• Surplus funds are paid to verified owners or lienholders once all other obligations are cleared.
   
• Government links: 
• Tax sale and redemption procedures: Utah Code §59-2-1330 – §59-2-1351
• Surplus fund distribution: Utah Code §59-2-1356 
• Finder’s fee cap (Unclaimed Property): Utah Code §67-4a-703 
• Utah State Tax Commission – Property Tax Division 
• Utah State Treasurer – Unclaimed Property Division

• How long to redeem the property?
  In Vermont, property owners have one year from the date of the tax sale to redeem their property.
  To redeem, the owner must pay the purchase price, interest (1% per month, or 12% per year), and the costs of sale and recording to the Town or City Tax Collector who conducted the sale.
  If redemption is not completed within one year, the tax collector issues a Collector’s Deed to the purchaser, and all ownership rights of the former owner are permanently terminated.
   
• How long to claim surplus?
  When a tax sale results in surplus proceeds (amounts received above taxes, penalties, and costs), the Town Treasurer or Tax Collector holds those funds for the former owner or lienholders.
  The surplus can be claimed within one year from the date of sale.
  After one year, unclaimed funds are transferred to the Vermont State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within the one-year period, the sale is canceled, and ownership remains with the taxpayer.
  The purchaser receives repayment of the purchase price plus the statutory 1% monthly interest.
  If redemption is not completed before the deadline, title vests in the purchaser via Collector’s Deed, and the former owner’s rights end — except to claim any surplus funds.
   
• Attorney state?
  No. Vermont is not an attorney-only state for redemption or surplus recovery.
  Both processes are administrative, handled through the Town or City Tax Collector’s Office.
  However, legal representation may be advisable in disputed ownership or estate situations.
   
• Max recovery fee?
  Under 27 V.S.A. §1271, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the recovered funds.
  Any agreement exceeding 10% is void and unenforceable.
   
• Special rules / notes:
•      Vermont’s tax sales are conducted at the municipal level, not by counties.
•      Redemption can occur at any time within the one-year period following sale.
•      The purchaser must record the Collector’s Deed within 30 days after the redemption period ends.
•      Municipalities are required to publish notice of available surplus funds and redemption deadlines 
•      If the owner redeems after the sale but before recording, the deed is voided automatically.
   
• Government links:
• Tax sale and redemption process: 32 V.S.A. §5255 – §5263
• Distribution of surplus proceeds: 32 V.S.A. §5260
• Finder’s fee cap (Unclaimed Property): 27 V.S.A. §1271
• Vermont Department of Taxes – Property Tax Division
• Vermont State Treasurer – Unclaimed Property Division

• How long to redeem the property?
  In Virginia, property owners may redeem real estate sold for delinquent taxes at any time before the court enters a decree confirming the sale.
  To redeem, the owner must pay the delinquent taxes, penalties, interest (10% annual rate), attorney’s fees, and court costs to the County Treasurer or the Court-appointed Special Commissioner of Sale.
  Once the judicial confirmation decree is entered by the Circuit Court, the owner’s right of redemption is permanently terminated.
   
• How long to claim surplus?
  If a tax sale generates surplus proceeds—meaning more money than the total tax debt and costs owed—the Court-appointed Special Commissioner deposits the surplus with the Circuit Court Clerk.
  The former owner or lienholders can petition the court to claim these funds within two years of the sale confirmation date.
  After two years, unclaimed funds are transferred to the Virginia Department of the Treasury – Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed before the court confirms the sale, the foreclosure action is dismissed, and the owner retains full title.
  The purchaser or bidder receives a refund of the deposit or purchase amount, less any court-approved expenses.
  Once the sale is confirmed by the Circuit Court, the purchaser receives a Special Commissioner’s Deed, and the owner loses all rights of redemption—though surplus funds may still be claimed.
   
• Attorney state?
  Yes. Virginia is an attorney-state for both tax foreclosures and surplus fund claims because all tax sales are judicially supervised through the Circuit Court.
  While property owners may appear pro se, attorney representation is highly recommended due to the required petitions, pleadings, and court orders.
   
• Max recovery fee?
  Under Va. Code §55.1-2524, “finders” or recovery agents are limited to charging a maximum fee of 10% of the amount recovered from unclaimed or surplus funds.
  Any contract exceeding 10% is void and unenforceable under Virginia law.
   
• Special rules / notes:
  • Virginia’s tax sales are judicial foreclosures handled by the Circuit Court.
  • Counties must send certified notice of redemption rights at least 30 days prior to sale.
  • The Special Commissioner handles sale logistics, deposits, and disbursements.
  • Surplus claims require a petition to the Circuit Court and supporting proof of ownership or heirship.
  • Owners may request redemption any time prior to the confirmation decree being entered.
     
• Government links:
  • Tax sale and redemption procedures: Va. Code §58.1-3965 – §58.1-3975
  • Surplus funds and court deposits: Va. Code §58.1-3967
  • Finder’s fee limitation: Va. Code §55.1-2524
  • Virginia Department of Taxation – Real Estate and Property Tax
  • Virginia Department of the Treasury – Unclaimed Property Division
     

• How long to redeem the property?
  In Washington, property owners can redeem their property at any time before the tax foreclosure sale is finalized.
  Once the Superior Court confirms the sale, all rights of redemption are permanently lost.
  To redeem, the owner must pay the delinquent taxes, interest (12% annually), penalties, and foreclosure costs to the County Treasurer.
  After judgment and sale confirmation, the County Treasurer issues a Tax Deed to the purchaser, transferring full title.
   
• How long to claim surplus?
  If the foreclosure sale brings in more money than the taxes, penalties, and costs owed, the County Treasurer holds the surplus proceeds.
  The former owner or lienholders can file a claim for those funds within three years after the date of the sale.
  After three years, unclaimed funds are transferred to the Washington State Department of Revenue – Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed before the foreclosure sale is confirmed by the court, the sale is canceled, and ownership remains with the taxpayer.
  The purchaser is refunded their bid amount, and the foreclosure judgment is satisfied.
  Once the sale is confirmed, the former owner loses redemption rights, but can still claim surplus proceeds if applicable.
   
• Attorney state?
  No. Washington is not an attorney-only state for redemption or surplus recovery.
  Both are administrative or judicial hybrid processes—handled by the County Treasurer and Superior Court.
  While an attorney is not required, legal representation may be beneficial for complex surplus claims, estates, or disputed ownership cases.
   
• Max recovery fee?
  Under RCW 63.29.350, third-party “finders” or recovery services are limited to a maximum fee of 10% of the recovered funds.
  Any contract charging more than 10% is void and unenforceable under state law.
   
• Special rules / notes:
  • Washington uses a judicial foreclosure system for unpaid property taxes, overseen by the Superior Court.
  • The County Treasurer manages redemption payments until the court confirms the sale. 
  • Counties must publish delinquent property and sale lists annually.
  • Redemption can only occur prior to the sale confirmation.
  • Surplus proceeds are distributed only to verified former owners or lienholders.
     
• Government links:
  • Tax foreclosure and redemption process: RCW 84.64.060 – 84.64.200
  • Surplus proceeds and distribution: RCW 84.64.080
  • Finder’s fee limitation: RCW 63.29.35 
  • Washington State Department of Revenue – Property Tax Division
  • Washington State Department of Revenue – Unclaimed Property
     

• How long to redeem the property?
  In West Virginia, property owners have 18 months from the date of the tax sale to redeem their property before a deed can be issued to the purchaser.
  To redeem, the owner must pay the tax sale purchase price, 12% annual interest, and all additional taxes, costs, and statutory fees to the County Clerk or Sheriff’s Tax Office.
  After 18 months, if the property is not redeemed, the purchaser may apply for a deed through the State Auditor’s Office, and all rights of redemption are permanently lost.
   
• How long to claim surplus?
  When a tax sale produces surplus funds, those proceeds are held by the West Virginia State Auditor’s Office.
  The former owner or lienholders may claim the surplus within two years of the sale date.
  After two years, unclaimed funds are transferred to the West Virginia State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If the property is redeemed within the 18-month period, the sale is canceled, and ownership remains with the taxpayer.
  The purchaser receives repayment of the purchase amount, plus 12% interest and any allowable expenses.
  If the redemption deadline passes, the State Auditor issues a deed to the purchaser, and the former owner’s only remaining right is to claim surplus funds if available.
   
• Attorney state?
  No. West Virginia is not an attorney-only state for redemption or surplus recovery.
  The redemption process is administrative, handled through the County Clerk and State Auditor’s Office, though legal assistance may be helpful for complex ownership or estate claims.
   
• Max recovery fee?
  Under W. Va. Code §36-8-14, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the recovered funds.
  Any agreement charging more than 10% is void and unenforceable.
   
• Special rules / notes:
  • West Virginia conducts annual delinquent tax sales through the County Sheriff.
  • After the sale, the State Auditor’s Office oversees redemption and deed issuance.
  • Redemption can occur at any time within 18 months of the sale before the deed is executed.
  • The Auditor’s Office must provide certified notice to the owner before issuing a deed 
  • Surplus funds are distributed only after all taxes and costs are satisfied.
     
• Government links:
  • Tax sale and redemption procedures: W. Va. Code §11A-3-1 – §11A-3-59
  • Surplus proceeds distribution: W. Va. Code §11A-3-63
  • Finder’s fee cap (Unclaimed Property): W. Va. Code §36-8-14
  • West Virginia State Auditor – Land Department
  • West Virginia State Treasurer – Unclaimed Property
    

• How long to redeem the property?
  In Wisconsin, property owners generally have two years from the date of the tax certificate issuance to redeem their property before foreclosure proceedings begin.
  To redeem, the owner must pay the delinquent taxes, 0.75% monthly interest (9% annually), penalties, and administrative costs to the County Treasurer.
  After the two-year period expires, the County files a tax deed foreclosure action, and once judgment is entered, all redemption rights are permanently terminated.
   
• How long to claim surplus?
  If a tax-deeded property is later sold and produces surplus funds, the County Treasurer holds those funds.
  The former owner or lienholders can claim the surplus within three years after the date of sale.
  After three years, unclaimed funds are transferred to the Wisconsin Department of Revenue – Unclaimed Property Section.
   
• What happens if they redeem the property?
  If redemption occurs within the two-year period, the tax lien is canceled, and the taxpayer retains ownership.
  Once the county forecloses and the judgment is entered, redemption is no longer possible.
  However, the former owner may still file a claim for surplus funds if the property sells for more than the taxes owed.
   
• Attorney state?
  No. Wisconsin is not an attorney-only state for redemption or surplus recovery.
  The redemption process is administrative and handled by the County Treasurer’s Office, while surplus claims are typically managed by the same office or by the County Clerk.
  Attorney assistance is optional but can be beneficial for estate or lien-related claims.
   
• Max recovery fee?
  Under Wis. Stat. §177.36, third-party “finders” or recovery agents are limited to a maximum fee of 10% of the amount recovered.
  Any contract exceeding this limit is void and unenforceable.
   
• Special rules / notes:
• Wisconsin uses a tax certificate system, meaning counties hold liens for up to two years before foreclosure.
• Each county determines its own foreclosure schedule but must provide certified notice before filing.
• Redemption can occur any time before judgment is entered by the Circuit Court.
• Counties are required to publish lists of unclaimed surplus funds.
• Surplus distribution requires proof of ownership or heirship.
   
• Government links:

Tax deed and redemption procedures: Wis. Stat. §75.01 – §75.69
Surplus fund distribution: Wis. Stat. §75.36
Finder’s fee limitation: Wis. Stat. §177.36
Wisconsin Department of Revenue – Property Tax and Unclaimed Property
Wisconsin Unclaimed Property Search

• How long to redeem the property?
  In Wyoming, property owners have four years from the date of the tax sale to redeem their property before a tax deed can be issued to the purchaser.
  To redeem, the owner must pay the purchase price, 15% annual interest, subsequent taxes paid by the purchaser, and all administrative costs to the County Treasurer.
  After the four-year redemption period expires, the certificate holder may apply for a Tax Deed, permanently ending the owner’s right of redemption.
   
• How long to claim surplus?
  When a tax sale produces surplus funds beyond what is owed in taxes, penalties, and fees, the County Treasurer holds the balance.
  The former owner or lienholders may claim those funds within one year of the sale date.
  After one year, unclaimed funds are transferred to the Wyoming State Treasurer’s Unclaimed Property Division.
   
• What happens if they redeem the property?
  If redemption occurs within four years of the sale, the tax lien is canceled, and ownership remains with the taxpayer.
  The purchaser receives repayment of their investment plus the statutory 15% interest.
  If redemption does not occur by the four-year deadline, the purchaser may apply for a Tax Deed, and all ownership rights of the former owner are permanently terminated—though surplus funds can still be claimed.
   
• Attorney state?
  No. Wyoming is not an attorney-only state for redemption or surplus recovery.
  The process is administrative, managed by the County Treasurer’s Office, although attorney assistance may be beneficial for estate or lien-related disputes.
   
• Max recovery fee?
  Under Wyo. Stat. §34-24-140, third-party “finders” or asset recovery agents are limited to a maximum fee of 10% of the recovered funds.
  Any contract exceeding that percentage is void and unenforceable.
   
• Special rules / notes:
• Wyoming uses a certificate of purchase system, where investors hold tax liens for four years before applying for a deed.
• Redemption can occur any time before the deed is issued.
• The certificate holder must provide at least three months’ written notice to the owner and lienholders before applying for a deed.
• The County Treasurer must maintain a public record of all surplus funds.
• Counties are required to advertise delinquent property sales annually.
   
• Government links:

Tax sale and redemption process: Wyo. Stat. §39-13-108 – §39-13-109
Surplus proceeds distribution: Wyo. Stat. §39-13-108(e)
Finder’s fee limitation: Wyo. Stat. §34-24-140
Wyoming Department of Revenue – Property Tax Division
Wyoming State Treasurer – Unclaimed Property Division