Detailed answer — how this works in Rhode Island

Rhode Island municipalities carry out tax sales when property taxes are unpaid. When a tax sale brings in more money than the municipality was owed (taxes, interest, fees, and costs), the extra money — commonly called a surplus, overage, or overplus — is usually payable to the prior owner or anyone with a superior legal claim (liens, heirs, personal representative). Rhode Island’s statutory rules on tax sales are found in the General Laws under Title 44, Chapter 9 (Tax Sales). See the chapter index for the provisions that govern the sale process: R.I. Gen. Laws, Title 44, Chapter 9 — Tax Sales.

Step-by-step: What you should do

1. Confirm whether a surplus exists and who holds it. Contact the municipal tax collector or the city/town clerk where the property is located. Ask for: the tax sale docket, the sale closing statement, the sale price, and any accounting that shows whether proceeds exceeded the amount due. The municipality often holds surplus funds until a valid claim is made.
2. Determine who has legal authority to claim the money. If your mother is alive and was the title owner, she would normally be the claimant. If your mother is deceased, the right to the surplus generally passes to the estate and — after probate or appointment of a personal representative — to the decedent’s heirs or devisees under Rhode Island probate law (R.I. Gen. Laws, Title 33 — Probate).
3. Gather the documents you will need. Typically a municipality will ask for:
   • Proof of identity for the claimant;
   • Proof of ownership or right to the funds (deed, tax bills, sale statement);
   • If the owner is deceased: death certificate and proof of authority to act for the estate (letters testamentary or letters of administration), or a small‑estate affidavit if applicable;
   • If you are an heir but not the personal representative: documentation of heirship (probate letters, will, or intestacy information).
4. File a formal written claim with the municipality. Submit the documents and a notarized claim or affidavit as the municipality requires. Be specific about the amount you seek and why you are entitled to it.
5. If the municipality denies the claim or won’t respond, consider court action. If the municipality refuses to release an obvious surplus, an action in civil court (for example, a petition for distribution, or an action to compel payment) or a probate filing to obtain authority to collect on behalf of the estate may be necessary. Time limits may apply, so act promptly.
6. Be mindful of other claimants and lien priorities. Mortgage holders, mechanic’s lien claimants, or other lienholders who had recorded interests before the tax lien may have claims against sale proceeds. The municipality will normally pay valid liens in order of priority before releasing surplus funds to the former owner or heirs.

Special issues when the property owner is deceased

If your mother died before or after the sale, steps commonly include:

• If there is a probate estate open: the appointed personal representative should pursue the surplus on behalf of the estate.
• If there is no probate opened yet: you may need to open a probate case to be appointed as administrator or executor to get authority to claim and receive the funds. See Rhode Island probate statutes and local probate court procedures: R.I. Gen. Laws, Title 33 — Probate.
• If heirs agree, some municipalities accept a small‑estate affidavit or other simplified proof of heirship for small amounts. Requirements vary by city or town.

Where to look in the law

Rhode Island’s statutory framework for tax sales and distributions is in Title 44, Chapter 9. Read the chapter for the procedural rules that apply to notice, sale, and distribution of proceeds: R.I. Gen. Laws, Title 44, Chapter 9 — Tax Sales. If probate authority is needed because the owner is deceased, consult Title 33: R.I. Gen. Laws, Title 33 — Probate.

Why an attorney can help: Identifying who has priority to the surplus, proving heirship, completing probate or estate paperwork, and, if necessary, filing suit to compel distribution can involve procedural hurdles. An attorney experienced with Rhode Island tax sales and probate can review the municipal accounting, prepare claims, and file any necessary court pleadings.

Reminder: This is educational information only. It is not legal advice. For advice specific to your situation, consult a licensed attorney in Rhode Island.

Helpful Hints

• Contact the municipal tax collector or city/town clerk first — they often can tell you whether a surplus exists and what paperwork they require.
• Act quickly. Some rights to surplus funds can be subject to deadlines or can become more difficult to enforce as time passes.
• If your mother is deceased, locate any existing probate file or will before submitting a claim; municipalities typically want probate letters if they are available.
• Collect and keep clear copies of the tax sale accounting, deed, death certificate (if applicable), and any probate documents.
• If multiple people claim the funds (heirs, lienholders), the municipality may require a court order to determine rightful distribution.
• Keep a record of all communications with municipal officials (emails, letters, names and dates of phone calls).
• When in doubt about deadlines, priorities, or complex title issues, consult a Rhode Island attorney experienced in tax sales and probate.