Find Excess Funds

When a delinquent property is sold for more than the amount of property tax owed on it, the excess amount is given to the original owner.

After five years of unpaid taxes on a property, the Auditor holds what is called the May Tax Sale. These delinquent properties are sold so the various providers of taxpayer services (i.e. school, city services, water, etc.) can be reimbursed for their operating expenses. Buyers at the sale are required to bid on these properties and sometimes they sell for more than the amount of property tax owed. This excess amount is then returned to the original property owner. If the original owner cannot be contacted within 90 days of the tax sale,  then the excess funds are sent to the Utah State Treasurer Unclaimed Property Division.