AR
Arkansas
Arkansas allows both judicial and statutory nonjudicial foreclosure. Surplus after a mortgage foreclosure is generally held by the trustee, the commissioner, or the court depending on how the sale was conducted. Tax-delinquent land is sold through the Commissioner of State Lands, which holds excess proceeds and has its own claim process and time limit for former owners.
Terms commonly used in Arkansas
These are legally different procedures and are kept separate on purpose. Make sure you are reading the one that matches your sale.
In Arkansas, real property with unpaid taxes is certified to the Commissioner of State Lands (COSL), a statewide office, which then sells the property at public auction after the owner fails to redeem. If the winning bid is greater than the taxes, penalties, interest, and costs owed, the leftover money becomes 'excess proceeds' held by the Commissioner of State Lands, not by individual counties. This process and the claims procedure are governed by rules in Title 26 of the Code of Arkansas Rules, including sections on distributing excess proceeds and how to submit a claim. The former owner of record, and sometimes other parties with a recorded interest like a mortgage holder, may file a claim for the excess. The Commissioner's office maintains a public, searchable list of available excess proceeds on its website, which makes Arkansas relatively transparent compared to many states. Claimants must complete a formal application, prove their identity and ownership interest, and may need supporting documents like probate records if the original owner has died. Unclaimed excess proceeds are eventually treated according to state unclaimed property procedures if no valid claim is made in time.
Who may have a claim
- Former record owner
- Heirs or estate of former owner
- Mortgage holder or lienholder of record
- Judgment creditor with a recorded interest
Priority among claimants may depend on title, recorded liens, court orders, probate and state law. Being listed here does not mean a claim will succeed.
Where the money may be held
- Arkansas Commissioner of State Lands
Commonly required documents
- Government-issued photo IDCommonly required
- COSL excess proceeds claim formCommonly required
- Proof of prior ownership (deed or tax bill)Commonly required
- Notarized signatureCommonly required
- Death certificate (if owner deceased)Situation-dependent
- Probate/letters testamentarySituation-dependent
- Lien or mortgage documentationSituation-dependent
- W-9 tax formSituation-dependent
Could an attorney be needed?
Attorney generally not required for a straightforward claim
Circumstances where legal help is more often advisable or required
- • The former owner is deceased
- • Probate has not been opened
- • Multiple heirs disagree
- • The claimant is a trust or business entity
- • Competing lienholders filed claims
- • Ownership is disputed
- • There is an assignment or transfer of claim
- • The claim requires a motion or petition
- • A hearing is scheduled
- • Another party objects
- • There are bankruptcy issues
- • There are judgments or unresolved liens
- • The claimant is a minor or incapacitated person
- • The deadline may have expired
- • The claimant lives outside the United States
- • The court requires representation for an entity
- • Local rules require attorney involvement
Dependable Funds Recovery is not a law firm and does not provide legal advice. When legal representation is required or advisable, clients may be referred to an independent licensed attorney.
Deadlines
Arkansas Code of Rules addresses how excess proceeds are distributed and claimed, but the exact claim-filing deadline can depend on the specific rule provisions and whether unclaimed property law eventually applies; check current COSL rules for the precise time limit that applies to your claim.
- Trigger date
- date of tax sale confirmation
- Varies by county or claim type
- No
- Confirmed against an official source
- Not yet verified
- Source last checked
- 2026-08-04
Typical claim complexity
Straightforward
Why, specifically:
- • Centralized statewide process through COSL
- • Public excess funds search tool available
- • Complexity increases with multiple claimants
- • Probate issues if owner deceased
Complexity is shown so you can judge the work involved for yourself. A complex rating does not mean you cannot file on your own.
Official resources
Official links for Arkansas have not been verified and published yet.
Sources and review record
- Date last reviewed
- 2026-08-04
- Reviewed by
- Johnny — Dependable Funds Recovery
- 26 CAR § 400-401 Excess proceeds, distribution, and remainder — 26 CAR § 400-401 (checked 2026-08-04)
- Search Excess Proceeds — COSL Excess Proceeds Search (checked 2026-08-04)
County, court, and trustee procedures may differ from statewide practice. Laws, forms, fees, and deadlines can change without notice.
This page is general information, not legal advice, and is not a substitute for reading the controlling statute, rule, order or official instructions for your case.
Optional
Guided claim checker
Answer a short set of questions about your Arkansas situation and we will show you, in plain English, which review steps typically apply. This is general education only — not legal advice, and not a guarantee that funds exist or can be recovered.
Not sure which process applies to your case?
Submitting information does not create an attorney-client relationship, guarantee eligibility, or guarantee recovery. You may be able to pursue a claim directly through the applicable court, county, trustee, or government agency.