Detailed answer — what happens to surplus funds after a Wyoming tax sale

When a county sells property to satisfy delinquent property taxes, the sale proceeds are used first to pay the delinquent taxes, penalties, interest, fees and the costs of sale. If the sale brings in more money than those required amounts, the extra money is called surplus or an overage.

Under Wyoming law, the county holds sale proceeds and must distribute funds according to statutory priorities. Typically that means:

• payment of the taxes, penalties, interest and sale costs;
• payment of other liens or claims that by statute have priority over junior interests (if any); and
• any remaining surplus belongs to the former record owner or other claimants with a valid legal interest (for example, certain junior lienholders). If no valid claimant comes forward, the surplus may eventually become the property of the county under procedures set by statute.

The exact procedural steps, deadlines and priority rules are set out in Wyoming statutes governing delinquent tax sales. See Wyoming Statutes, Title 39 (Revenue and Taxation) for the controlling provisions and definitions: https://wyoleg.gov/Statutes/Title39. You should read the specific sections that address delinquent tax sales and distribution of proceeds or consult the county treasurer for the statute references that apply to your county.

Typical process to recover surplus funds (step-by-step)

1. Confirm that surplus exists. After the tax sale, contact the county treasurer or check the public sale records. Counties commonly publish a sale report showing the sale price, amounts applied to taxes and costs, and any surplus.
2. Identify who may claim the surplus. The former property owner is usually first in line to claim any overage. Other parties with recorded interests (for example, a mortgage or lienholder) may have rights to some or all of the surplus depending on lien priority and statutory rules.
3. Gather supporting documents. Typical documents required to make a claim include government-issued photo ID, proof of ownership (deed or tax bill), documents showing the reason you are entitled to the surplus (mortgage note and deed of trust, lien documents, assignments), and a certified copy of the public sale results if available.
4. File a claim with the county. Most counties require claimants to submit a written claim, application or affidavit to the county treasurer (or other designated official). The county will have a standard form or instructions; contact the county treasurer’s office for the exact procedure. The county may hold the funds until claims are resolved.
5. Provide proof and wait for review. The treasurer’s office will verify claims and may demand additional documentation. If multiple parties claim the same funds, the county may require a court determination or other legal proceedings to resolve competing claims.
6. If a dispute arises, consider court action. When claimants disagree about distribution, the dispute may be resolved in Wyoming district court. A claimant may need to file a petition asking the court to order distribution of the surplus and to declare priorities among claimants.
7. Receive payment. Once the county determines the rightful claimant(s) or receives a court order, it will issue payment according to the decision or court judgment.

What to expect about timing and deadlines

Statutes set any deadlines for filing claims and the period counties must keep sale proceeds available. Those deadlines vary by state law and can be strict—missing a statutory claim period can bar recovery. For exact time limits in Wyoming, consult the statutes in Title 39 and the county treasurer’s office for local procedures: Wyoming Statutes, Title 39.

Common complications

• Competing claims from mortgage lenders, judgment creditors, or junior lienholders.
• Claims by heirs or parties with power of attorney where ownership records are unclear.
• Missing or incomplete documentation that delays verification.
• Statutory time bars that prevent recovery if a claim is not filed within the period the law prescribes.

When to get a lawyer

Consider hiring a Wyoming attorney if:

• Your claim is contested by another party;
• The county requests a court order before releasing funds;
• There are complex priority disputes among lienholders; or
• You need help recovering funds after statutory deadlines or resolving title issues.

Helpful hints — checklist and practical tips

• Start with the county treasurer. They manage the sale proceeds and can explain the local claim process and required forms.
• Keep copies of all notices, sale documents, receipts and your deed. These speed up verification.
• Obtain a certified copy of the sale record or certificate of sale from the county clerk/treasurer.
• If you are a lienholder, have recorded instruments and proof of priority handy (recording date matters).
• Ask whether the county requires a written, sworn claim, and whether claims must be notarized.
• Act promptly. Even if you plan to contest distribution, missing statutory filing deadlines can forfeit your right to the surplus.
• If multiple claimants exist, consider mediation or a court petition to avoid repeated delays in distribution.
• Use the Wyoming statutes to confirm deadlines and procedures: https://wyoleg.gov/Statutes/Title39.

Where to find help

Contact the county treasurer where the property is located. For legal disputes or complicated priority questions, consult a licensed Wyoming attorney experienced in property tax sales, real estate law or civil litigation.