Short answer

If a tax foreclosure sale produced money beyond what was needed to pay the unpaid taxes, interest, fees, and lawful lienholders, the former owner (or other entitled parties such as heirs or junior lienholders) can usually claim the surplus. Start by contacting the municipal tax collector and the county registry of deeds to confirm whether surplus funds exist. You will need documentation proving your right to the money (proof of ownership, identity, probate papers if applicable). If the municipality does not release the funds voluntarily, you may need to file a formal claim or court action. Consult an attorney if the process is unclear or contested.

Detailed answer — who can claim the surplus and how the process typically works in Maine

Who may be entitled to surplus funds?

• The property owner at time of sale (including an owner who later died; heirs or a personal representative can claim for the estate).
• Junior lienholders who were wiped out by the tax sale but have a higher priority claim on any surplus.
• Other parties with recorded security interests or judgments that survived the sale under Maine law.

How to find out whether surplus funds exist

1. Contact the municipal tax collector or treasurer where the property was located. Municipalities handle the tax collection and usually know whether a sale produced money in excess of the amounts owed.
2. Check the county registry of deeds for the foreclosure sale or sheriff’s deed recorded after the sale. The recorded documents often indicate amounts paid and may show where sale proceeds were sent.
3. If the sale was recent, review the court file (if the foreclosure was conducted through court) or municipal records for an accounting of the sale proceeds.

Typical step-by-step process to claim surplus funds

1. Gather proof of your right to the funds
   • Photo ID and proof of your relationship to the owner (if you are a family member).
   • Proof you are the owner at the time of sale (deed or deed abstract) or proof you are a personal representative or heir (letters testamentary, letters of administration, certified death certificate).
   • Copies of the tax foreclosure sale documents and the municipality’s accounting of the sale, if available.
2. Ask the municipal treasurer or tax collector how to make a formal claim
   • Some towns will have a standard form or written claim process. Others require a written demand with attachments.
   • Make the claim in writing and send it by certified mail, return receipt requested, so you have proof of submission.
3. If the municipality refuses or does not respond, determine the next procedural step
   • In many cases you will need to file a petition in civil court to recover the surplus or ask the court that handled the foreclosure to order distribution.
   • If the foreclosure involved a sheriff’s sale, the sheriff or court that handled the sale will often retain a record of distribution procedures.
4. Consider probate requirements if the owner is deceased
   • If the owner died before you claim the surplus, you likely must present probate authority (letters) to act on behalf of the estate.
5. Be aware of deadlines and potential competing claims
   • Municipalities may have internal deadlines or statutory rules about how long they must hold unclaimed sale proceeds before turning them over to the state or otherwise disposing of them.
   • Junior lienholders may have competing claims and may press you to litigate priority.

Where to look in Maine law and government resources

State law and local procedure both matter. Start by reviewing Maine statutes and municipal procedures related to property tax enforcement and foreclosure. Helpful official resources:

• Maine Revised Statutes (main statutes search): https://legislature.maine.gov/statutes/
• Maine Bureau of Revenue Services: https://www.maine.gov/revenue/
• Maine courts (for civil and foreclosure filing information): https://www.courts.maine.gov/
• Maine Unclaimed Property (if money is turned over as unclaimed): https://www.maine.gov/unclaimed_property/

When to hire an attorney

You should strongly consider getting a Maine attorney experienced in tax foreclosures if:

• The municipality denies your claim and you need to bring a lawsuit.
• There are competing claims from lienholders or disputes over who was owner at the time of sale.
• The required documentation is in probate or involving an estate administration.

Helpful hints

• Start by calling the municipal tax collector. They often resolve straightforward claims quickly.
• Keep copies of every document and send written requests by certified mail to create a paper trail.
• If the property owner died, get certified copies of the death certificate and the probate letters early — municipalities usually require them.
• Look at the recorded sale documents at the county registry of deeds. The sheriff’s deed or municipal deed will identify sale amounts and the buyer.
• Ask whether there was a statutory redemption period before the sale. If the owner redeemed the property, that affects entitlement to funds.
• Act promptly. While timelines vary, delays can make recovering money harder and can lead to the funds being handled under unclaimed property rules.
• If you find multiple potential claimants, consider using a lawyer to negotiate or litigate rather than risking a mistake that could forfeit your rights.