By Jynell D. Berkshire · September 2, 2026
Who holds the money
Foreclosure surplus is usually deposited with the clerk of the court that entered the judgment. Tax sale surplus is usually held by the county treasurer or auditor.
Priority of claims
In a foreclosure, junior lienholders are paid before the former owner. In many tax sales the same rule applies, but some states pay the owner of record first.
Deadlines
The two often run on different statutes within the same state, so a claim that is timely for one may already be barred for the other.
This article is general information, not legal advice. Contact Berkshire Law Group about your property.