This FAQ explains, in plain language, how surplus funds from a county tax-foreclosure or tax-sale are typically handled in Utah and what steps someone (for example, a child of the former owner) should take to try to recover those funds. This is educational information only and not legal advice.

Detailed answer — who can claim surplus funds and how the process generally works in Utah

When a property is sold at a Utah tax sale to satisfy unpaid property taxes, proceeds from the sale first pay the delinquent taxes, penalties, interest, and the county’s sale costs. Any money left over after those obligations are paid is called “surplus proceeds” or “surplus funds.” In most cases, the person(s) entitled to those surplus funds are:

• The former property owner (or the owner’s estate if the owner is deceased).
• Holder(s) of recorded junior liens or mortgages that were extinguished by the tax sale (to the extent those claims exceed costs already paid).

Who has priority depends on recorded interests (deeds, mortgages, judgment liens) and the timing of those records. In practice, the former owner and any recorded junior lienholders will need to present proof of their claim to the county treasurer or other county office that handled the sale.

Where to start

1. Identify the county that conducted the tax sale. Contact that county’s treasurer or tax sale office. Most counties maintain a procedure and claim form for surplus funds; county websites often explain the local process.
2. Ask whether the county is holding surplus funds and whether a written claim is required. Counties commonly require a signed claim, ID, and documentation proving you are entitled to the surplus.
3. Provide proof of identity and proof of entitlement. Acceptable documents usually include a government ID, the recorded deed showing prior ownership (or a certified copy of the death certificate and probate or letters of administration if the owner is deceased), copies of recorded mortgages or judgments, and any correspondence about the tax sale.

Typical deadlines and time limits

Deadlines vary by jurisdiction. Some counties require a claim within a set period after the sale or after notice is sent. If no claim is made within the county’s required time frame, the county may transfer or escheat unclaimed funds under state unclaimed property rules. Because deadlines matter, contact the county treasurer promptly and act quickly.

If the former owner is deceased

If your mother is deceased, the county will usually require documentation that you are the person authorized to act for the estate or that you are the personal representative. Typical documents include:

• Certificate of death
• Letters testamentary or letters of administration from probate court, or other court order showing you have authority
• If there is no probate, an affidavit of heirship (if the county accepts it) or a small-claims-probate procedure may be necessary

If you are not the appointed personal representative, the county may refuse to release funds until a proper representative is appointed or a court orders distribution.

When the county refuses or disputes a claim

If the county denies your claim or disputes who is entitled to funds, you may need to:

• Provide additional documentation (recorded deeds, mortgage records, probate records).
• File a petition in the appropriate district court asking the court to order the county to disburse the surplus. In many states the court has authority to determine rightful owners and order distribution.
• Consider hiring a local attorney to file a quiet-title or turnover action if ownership or lien priority issues are complex.

Tax consequences

Surplus proceeds may be taxable depending on the circumstances (for example, they could be treated as the recovery of property value or as income for lienholders). Consult a tax professional about potential federal and state tax consequences before accepting funds.

Relevant Utah resources and statutes

State law governing property taxation and tax sales is found in the Utah Code, Title 59 (Revenue and Taxation). For an entry point to the statutes, see the Utah Code website for Title 59: https://le.utah.gov/xcode/Title59/59.html. If surplus funds remain unclaimed, they may be subject to Utah’s unclaimed property procedures administered by the State Treasurer; see the State Treasurer’s unclaimed property page: https://treasurer.utah.gov/unclaimed-property/.

Helpful hints

• Contact the county treasurer first — county staff can tell you whether surplus funds exist and their local claim form or required paperwork.
• Act quickly — ask the county about deadlines; if your mother is deceased, start probate or get a court order sooner rather than later.
• Gather documents: recorded deed, mortgage or lien records, tax sale notice, ID, death certificate, and probate letters if applicable.
• If you are not the personal representative, you will probably need formal probate documents or a court order to claim funds for the estate.
• Keep certified copies of all recorded documents and certified mail receipts for submissions.
• If you run into resistance or complex lien priority issues, consult a Utah attorney experienced in tax-sale or real-property matters. An attorney can file a petition in district court if the county won’t release funds voluntarily.
• Check the State Treasurer’s unclaimed-property database if surplus funds go unclaimed; funds sometimes escheat to the state and later become recoverable through the unclaimed-property process.
• Ask about fees — counties sometimes charge administrative costs or require releases from claimants; ask what the county retains before disbursement.