What tax deed surplus is
If Florida property taxes go unpaid long enough, the county sells the property at a tax deed auction. The opening bid covers the unpaid taxes, the tax certificate with interest, and the costs of the sale. Anything the winning bidder pays above that is surplus, and the clerk of court holds it for the people who had an interest in the property.
The amounts can be large. On a homestead, Florida law requires the opening bid to include an extra half of the latest assessed value, and that extra is treated as surplus too. A house with $9,000 of back taxes that sells for $210,000 can leave close to $200,000 waiting at the clerk's office. A lot of it goes unclaimed because the owner has died, moved away or doesn't know about it.
Who is entitled to the surplus
Florida Statute 197.582 sets the order:
- Government liens of record (county code enforcement liens, for example) are paid first.
- Other lienholders and mortgage holders are paid next, by priority. If there's still a mortgage on the house, the lender is ahead of the owner.
- The titleholder, meaning the owner of record when the property was sold, gets what's left.
If the tax deed buyer paid off a government lien to clear the title, the buyer can be reimbursed from the surplus too. The clerk deducts its service charges and mailing costs before paying anyone. If the surplus is too small to cover them, the clerk keeps all of it.
The 120-day deadline
After the sale, the clerk mails a Notice of Surplus Funds and a claim form to everyone who was entitled to notice of the sale: the owner, lienholders and mortgage holders. Claims are due 120 days from the date the notice is mailed, by the close of business on day 120.
- A claim sent by mail counts as filed on the postmark date. One delivered in person counts on the day it's delivered. Fax or email only works if your clerk accepts them.
- Lienholders who miss the deadline lose their claim for good.
- The former owner is the exception. If nobody claims within 120 days, the law presumes the titleholder of record is entitled to the money.
Within 90 days after the claim period ends, the clerk either pays the claims in order of priority or, if they conflict, files an interpleader so a judge can decide.
If nobody claims it
Unclaimed surplus doesn't go to the county. It's treated as belonging to the former owner and handled under Florida's unclaimed property law (chapter 717). Eventually it ends up with the Department of Financial Services, the state's unclaimed property program, where the owner or the owner's heirs can still claim it. You can search for it for free at the state's official unclaimed property site, FLTreasureHunt.gov.
How to find a surplus list
Most Florida clerks of court publish their tax deed surplus. Search your county clerk's website for "tax deed surplus" or "surplus funds." Some counties post a list updated after each sale, and others offer a records search by parcel or case number. If you can't find it, call the clerk's tax deed department and ask whether a parcel sold with surplus. You'll need the address or parcel number.
If you think a relative's house was sold, also check the county's tax collector records and the property appraiser's ownership history. The sale date and the tax deed number will get you to the right file at the clerk.
How to claim it
- Get the claim form from the clerk. It's the form mailed with the notice, and most clerks also post it online.
- Fill it out and sign it under oath. The statutory form is a sworn statement, so it has to be notarized.
- Attach proof of your interest: a copy of your ID, and for an owner, the deed. Lienholders attach the recorded lien or mortgage and a payoff statement.
- File before day 120 if you're a lienholder. As an owner you can file later, but the sooner you file, the sooner the money is paid.
You don't need a lawyer for a straightforward owner's claim. The clerk will process it without one.
If the owner has died
If the former owner has died, the surplus belongs to their estate. The clerk will usually want proof of who is authorized to receive it: letters of administration from a probate case, or an order of summary administration for smaller estates. If the estate was never opened, that's the first step. Our guides to the probate process and small estate options by state cover how. Families with heirs' property run into this often, because the house was never put in anyone's name after the last owner died.
Surplus recovery companies
If a property sold with a large surplus, expect letters and calls from "surplus recovery" companies offering to get the money for a share of it. Some are legitimate, and they do find owners who would never have known. But the claim is a form you can file yourself for the cost of a notary.
- For tax deed surplus still held by the clerk, Florida's tax deed statute doesn't cap what a finder can charge. Read any agreement carefully before you sign it.
- Once the money has gone to the state's unclaimed property program, Florida caps a claimant representative's fee at 30% and requires a state-approved agreement form.
- For mortgage foreclosure surplus, which is a different process under chapter 45, an assignment to a third party is capped at 12%.
A reasonable rule: call the clerk first. If the money is there and you're the owner of record, file the claim yourself.
The Supreme Court case behind all this
In Tyler v. Hennepin County (2023), the U.S. Supreme Court ruled unanimously that a county can't keep a home's equity beyond the tax debt. Florida already paid surplus to owners and lienholders, so the ruling mostly changed the law in other states. Our guide to how tax deed sales work covers the rules in Texas, Georgia and other states.
Better: don't let it get to a sale
In Florida, the owner can stop a tax deed sale by paying the redemption amount at any time before the sale. That costs far less than what's lost at auction. If you've fallen behind, see what happens if you don't pay property taxes and how Florida tax certificates work.
Quick answers
How long do I have to claim tax deed surplus in Florida?
Lienholders and mortgage holders have 120 days from the date the clerk mails the notice. The former owner can claim after that, because unclaimed surplus is presumed to belong to the titleholder and is eventually held as unclaimed property.
Do I need an attorney to claim surplus funds?
No. The claim is a sworn, notarized form filed with the clerk. If the claims conflict, or if the owner has died and the estate hasn't been opened, legal help can be worth it.
Where is the Florida surplus funds list?
Each county clerk keeps its own. Search the clerk's website for "tax deed surplus" or call the clerk's tax deed department. Money that has already gone to the state can be searched at FLTreasureHunt.gov.
Sources
Surplus distribution, the notice, the 120-day claim period, the clerk's 90-day disbursement and the treatment of unclaimed surplus are from Florida Statutes section 197.582 (2026). The homestead opening bid rule is from section 197.502. Fee rules are from sections 717.135 (unclaimed property) and 45.033 (foreclosure surplus). Tyler v. Hennepin County, 598 U.S. 631 (2023). This is general information, not legal advice.