Tax Deed Surplus Funds in Florida: How to Claim Them Under Fla. Stat. 197.582
How Florida tax deed surplus funds work: who is paid first, the 120-day claim deadline, the notarized claim form, how to file it, and what happens if unclaimed.
Quick answer
When a Florida tax deed sale brings more than the certificate holder's bid, the Clerk holds the surplus. Under Fla. Stat. 197.582, the Clerk mails a notice, and anyone with an interest has 120 days from that notice to file a notarized claim. Government liens are paid first, then other liens by priority, then the former owner. No agent is needed to file.
What are tax deed surplus funds in Florida?
Florida collects unpaid property taxes by selling tax certificates. If the taxes stay unpaid, the certificate holder can apply for a tax deed and the Clerk auctions the property. The certificate holder is paid first. Section 197.582(2)(a) then says that if the property sells "for an amount in excess of the statutory bid of the certificateholder, the surplus must be paid over and disbursed by the clerk" (Fla. Stat. 197.582).
Every rule below comes from the 2026 Florida Statutes. For how the sale itself works and how other states run theirs, see our guide to the tax sale.
Definition
Tax deed surplus — The money left over when a property sold at a Florida tax deed sale brings more than the statutory bid of the tax certificate holder, held by the Clerk of the Circuit Court for the people who had an interest in the property.
Who gets paid, and in what order
The statute sets an order, and the claim form the Clerk mails says it plainly: "The Clerk of the Court must pay all valid liens before distributing surplus funds to a titleholder." (Fla. Stat. 197.582(3)).
| Order | Who | Rule in 197.582 |
|---|---|---|
| 1 | Governmental units holding a lien of record, including tax certificates not in the tax deed application and omitted taxes | (2)(a) and (7): paid before any nongovernmental claimant; the unit must request disbursement within 120 days of the notice |
| 2 | Mortgage holders and other lienholders, senior before junior | The mailed notice says funds satisfy each senior mortgage or lien in full before any junior claimant or the former owner |
| 3 | The former titleholder (the owner whose property was sold) | Paid what remains after valid liens |
| If nobody claims | The legal titleholder of record | (9): a conclusive presumption that the titleholder is entitled; the Clerk processes the money under chapter 717 (unclaimed property) |
The 120-day deadline, and who it bars
The clock starts with the Clerk's mailed notice, not the sale. Section 197.582(3): "A person receiving the notice under subsection (2) has 120 days from the date of the notice to file a written claim with the clerk for the surplus proceeds." The notice itself tells recipients they "must file a notarized statement of claim with this office within 120 days after this notice," and that a lienholder claim filed late is barred (Fla. Stat. 197.582).
Subsection (5) draws the line between owners and everyone else: "A person, other than the property owner, who fails to file a proper and timely claim is barred from receiving any disbursement of the surplus funds." Missing the deadline costs a lienholder its claim. It does not cost the former owner the money: if no claims arrive, subsection (9) presumes the legal titleholder of record is entitled, and the Clerk handles the funds under Florida's unclaimed property chapter.
Within 90 days after the claim period ends, the Clerk either pays the claims by priority or, if claims conflict, files an interpleader action and lets the circuit court decide (subsection (6)). The Clerk's fees and mailing costs come out of the surplus.
How to claim surplus funds after a Florida tax deed sale
Find the Clerk's notice
The Clerk mails the notice of surplus funds to the persons the statute lists, at the addresses provided under section 197.502(4). Its date starts your 120 days. If you moved and never got it, call the Clerk's tax deed department now rather than waiting.
Complete the claim form and have it notarized
The statute prints the form, titled Claim to Receive Surplus Proceeds of a Tax Deed Sale: claimant details, whether you claim as lienholder or titleholder, the recording details of your lien or deed, the amount claimed, and whether you claim the property was homestead. It is sworn before a notary or deputy clerk. Clerks use their own versions, such as Duval's "Claim to Receive Surplus Funds."
Attach what the Clerk asks for
Attach a copy of the notice. A lienholder lists principal, interest, fees and attorney fees due. Pasco, for example, asks for its notarized Tax Deed Claim Form, a copy of photo ID, and for someone claiming for the titleholder a notarized power of attorney and a W-9.
File it in a way that fixes the filing date
Subsection (4) allows mail (the postmark is the filing date), commercial delivery or hand delivery (the delivery date), or fax or email where the Clerk allows it (the date received). Keep proof.
Wait for the review
The Clerk reviews claims after the 120 days end and pays within 90 days, or files an interpleader if claims conflict. An heir of a deceased owner should be ready to document the inheritance; see estate and probate transfers in the chain of title.
Florida surplus funds on the lists we track
On 2026-10-19 the seven Florida county lists HeritageDeed refreshes nightly held 885 surplus records totaling $15,015,614.12, compiled from each Clerk's official records (see our surplus funds lists by county).
| County | Records | Total listed |
|---|---|---|
| Citrus | 272 | $3,345,280.21 |
| Walton | 186 | $895,844.14 |
| Duval | 156 | $4,588,308.59 |
| Hernando | 92 | $1,860,656.45 |
| Pasco | 73 | $592,789.59 |
| Hillsborough | 54 | $2,937,753.52 |
| Martin | 52 | $794,981.62 |
You do not need a recovery company
Checking liens before you claim
Because valid liens are paid ahead of the former owner, the useful question before filing is what was recorded against the property: mortgages, judgment liens, code enforcement liens and government liens. In the Florida counties we cover, a HeritageDeed title search of the Clerk's official records lists recorded mortgages and their satisfactions, liens, lis pendens and any surplus funds on the lists we track for the parcel, for $49. See also how to check for liens on a property. A title search is not legal advice and does not decide who is entitled to surplus: the Clerk or the court does.
Key takeaways
Key takeaways
- Surplus is what a Florida tax deed sale brings above the certificate holder's statutory bid; the Clerk holds it.
- Claims are due within 120 days of the Clerk's mailed notice, on a notarized form the statute prints.
- Government liens are paid first, then other liens by priority, then the former titleholder.
- A late lienholder is barred; a former owner who does not claim is presumed entitled and the money moves to unclaimed property.
- No recovery company or agent is required to file a claim.
Frequently asked questions
- How long do I have to claim tax deed surplus funds in Florida?
- 120 days from the date of the Clerk's mailed notice of surplus funds, under Fla. Stat. 197.582(3). Lienholders who miss it are barred. If no claims arrive, the legal titleholder of record is presumed entitled and the money is handled under chapter 717.
- Who is entitled to surplus funds from a Florida tax deed sale?
- Governmental units with liens of record are paid first, then mortgage holders and other lienholders in order of priority, and then the former titleholder. The Clerk pays by priority or asks the circuit court to decide in an interpleader action.
- Do I need a lawyer to claim Florida surplus funds?
- No. The claim is a notarized form filed with the Clerk. An attorney helps when claims conflict, when the owner has died and heirs must prove their interest, or when the Clerk files an interpleader action.
- What happens to unclaimed tax deed surplus in Florida?
- If no claim is filed within the 120 days, section 197.582(9) creates a conclusive presumption that the legal titleholder of record is entitled, and the Clerk processes the money under chapter 717, Florida's unclaimed property law.
- Can I file a surplus claim by email?
- Only if the Clerk authorizes it. The statute allows mail, commercial or hand delivery, and fax or email as authorized by the Clerk. Some Clerks that accept email still require the originals by mail.
- Where do I find the Florida surplus funds list for my county?
- The Clerk of the Circuit Court keeps the list for each county. HeritageDeed's surplus funds pages cover Duval, Hillsborough, Pasco, Citrus, Hernando, Martin and Walton counties, refreshed nightly from official county records.
Legal references
Statutes and rules cited in this article.
- 1Florida Statutes 197.582, Disbursement of proceeds of sale
Cite this guide
APA
HeritageDeed. (2026, October 19). Tax Deed Surplus Funds in Florida: How to Claim Them Under Fla. Stat. 197.582. https://heritagedeed.com/blog/florida-tax-deed-surplus-funds
MLA
“Tax Deed Surplus Funds in Florida: How to Claim Them Under Fla. Stat. 197.582.” HeritageDeed, October 19, 2026, heritagedeed.com/blog/florida-tax-deed-surplus-funds.
Link (HTML)
<a href="https://heritagedeed.com/blog/florida-tax-deed-surplus-funds">Tax Deed Surplus Funds in Florida: How to Claim Them Under Fla. Stat. 197.582</a> (HeritageDeed)HeritageDeed provides public-record search reports only. Reports do not constitute title insurance, an attorney opinion of title, or a title insurance commitment.
