Detailed Answer — What you need to know

When a county sells real property to satisfy unpaid property taxes, the sale can sometimes bring in more money than the outstanding taxes, interest, penalties, and sale costs. That extra money is called “surplus funds” (or “overage”). In Nevada, the former owner or the owner’s heirs (for example, a child claiming on behalf of a deceased parent) may have the right to those surplus funds.

Key points at a glance

• Check whether a surplus exists: not every tax sale produces surplus funds.
• Contact the county treasurer or county clerk where the property was sold — the county handles the tax sale records and often holds any surplus funds.
• Provide proof of your right to the money: proof of former ownership, proof of death (if applicable), and proof that you are the lawful heir or personal representative.
• If the county refuses to pay, you may need to file a court action to recover the funds.

Where to start

1) Identify the county that conducted the tax sale. The county treasurer or tax collector maintains sale records and publishes the sale results. 2) Ask the county whether the sale produced surplus funds and whether the county is holding them. 3) Ask the county what the deadline and required form are to submit a claim for surplus funds. Counties may have specific local procedures and forms.

Typical documents you will need

• Proof of former ownership (deed, property tax bill, parcel number).
• Your government ID.
• If the owner is deceased: the owner’s death certificate.
• If you claim as an heir: evidence of your relationship (birth certificate, family tree) and a small estate affidavit or letters of administration if probate was opened.
• If you are the personal representative or trustee: court-issued letters testamentary or letters of administration, or trust documents.
• Any county claim form the treasurer requires.

Probate and heirs: when probate matters

If the homeowner died before or after the tax sale, surplus funds are typically part of the decedent’s estate. That means the county may require probate paperwork (letters of administration or a small estate affidavit) before it will release money. If no probate was opened, you may need to open probate or use the statutory small estate procedures to show you have legal authority to collect the funds.

Competing claims and priorities

Other parties can assert rights to the surplus proceeds. For example, lienholders, mortgagees, or judgment creditors who had recorded interests before the tax sale may claim some or all of the surplus under the priority rules that apply to tax sales. If multiple people present claims, the county may require a court proceeding to determine who gets the money.

When a court action may be necessary

If the county will not pay the funds to you, if there are competing claimants, or if the county requires a judicial determination, you will likely need to file a petition in the appropriate Nevada district court asking the court to order distribution of the surplus. That petition usually attaches proof of your claim and asks the court to determine priorities and release funds to the rightful claimant.

Statutes and where to look

State law governing the collection of property taxes, tax sales, and related procedures is in the Nevada Revised Statutes, Chapter 361 (taxation). County procedures and forms vary, so always confirm the county treasurer or county clerk’s specific requirements. You can review Nevada’s statutes at the Nevada Legislature site: Nevada Revised Statutes, Chapter 361.

Practical example (hypothetical)

Imagine your mother owned a home in Washoe County that was sold at a county tax sale. The sale brought $80,000. The county credited $50,000 toward taxes, penalties, and sale costs, leaving $30,000 in surplus. To claim the $30,000 you would:

1. Contact the Washoe County Treasurer and ask whether they hold surplus funds and what form to complete.
2. Provide your mother’s death certificate, your ID, proof you are her heir (or letters of administration if the estate is probated), and proof of ownership.
3. If the county accepts your paperwork, they will issue payment. If the county refuses, you would file a petition in the district court in Washoe County asking for an order directing the county to distribute the surplus to you.

Costs and timeline

Expect administrative processing time at the county and possible legal costs if you must go to court. Time limits may apply for filing a claim; act promptly. Contact the county treasurer as soon as you learn of the sale.

What to expect if you hire an attorney

An attorney can:

• Request and review the tax sale accounting and confirm whether surplus exists.
• Prepare the claim package for the county, including probate or small estate paperwork if needed.
• If necessary, prepare and prosecute a petition in district court to recover the funds and to resolve competing claims.

Because procedures, deadlines, and required documentation vary by county, consulting an attorney experienced with Nevada tax-sales and probate can speed recovery and reduce procedural risk.

Disclaimer

This article is educational only. It does not create an attorney-client relationship and is not legal advice. If you need advice about your specific situation, contact a licensed Nevada attorney.

Helpful Hints

• Contact the county treasurer or county clerk immediately. Each county controls tax sale records and often holds surplus funds.
• Have the property’s parcel number or legal description ready — it speeds up the county’s search.
• If the owner died, get a certified copy of the death certificate and determine whether the estate was probated. If not, ask whether a small estate affidavit will suffice.
• Gather title documents: deed, prior tax statements, mortgage statements, and any recorded liens.
• If multiple people claim funds, consider mediation or prompt court filing to protect your claim.
• Ask the county which form they require for a surplus claim — counties sometimes have a standard claim form or procedural checklist.
• Document all communications with the county in writing and keep copies of everything you send or receive.
• Act quickly — while exact deadlines vary, delays can complicate claims and allow other claimants to appear.