salt-lake-ut

Salt Lake County, Utah — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → utah. This page covers how Salt Lake County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Salt Lake City · Recording unit: county · Population: ~1.18 million (largest county in Utah, ~35% of state population; FIPS 49035).
• Parent legal framework: utah — Utah is a tax-deed state with a 4-year pre-sale redemption window (§ 59-2-1346) and no post-sale redemption once a tax deed issues. See utah for all statutes, redemption rules, surplus claim waterfall, and case law (including Jordan v. Jensen, 2017 UT 1).
• Governing authority for tax sale: Salt Lake County Auditor (Chris Harding, CPA, CIA, CFE) — the auditor conducts the annual May tax-deed sale as required by Utah Code §§ 59-2-1351, 59-2-1351.1. Excess proceeds tracking is managed by the Treasurer’s Office (Sheila Srivastava, CPA). [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/ ; https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/]

C1. Local Tax Sale

• Conducts own sale? Yes — the Salt Lake County Auditor conducts the annual tax sale independently. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/]
• Platform: Public Surplus (third-party online auction vendor) at the county’s dedicated storefront: https://www.publicsurplus.com/sms/slcore,ut/browse/home. Bidder registration also via Public Surplus at https://www.publicsurplus.com/sms/slcore,ut/register/user. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/ ; https://www.saltlakecounty.gov/property-tax/property-tax-sale/bidder-registration/]
• Calendar:
  • Frequency: Annual, held on the 4th Thursday of May each year. The Auditor’s own dates-and-deadlines page states “May (4th Thursday): Auditor conducts final tax sale.” Published notice runs in a newspaper of general circulation once per week for the four consecutive weeks before the sale. [Source: https://www.saltlakecounty.gov/property-tax/dates—deadlines/]
  • 2026 confirmed sale date: May 27, 2026 (8:30 a.m. MDT), online via Public Surplus. Tax sale listing available starting April 27, 2026; updated weekly. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/ ; https://www.publicsurplus.com/sms/slcore,ut/browse/home]
  • 2027 announced dates: May 26–27, 2027. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/]
  • Past results: Sales documented for 2016–2025 (no sale record for 2020 per the county’s past-results page). [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/past-years-tax-sale-results/]
• Rate within statutory range: Salt Lake County applies the statutory rate; no county-specific deviation from Utah Code § 59-2-1331 was identified in retrieved sources. (needs_verification — confirm no local ordinance sets a different rate.)
• Registration & deposit:
  • Bidders must register in advance through Public Surplus — allow at least one week before the sale to process the deposit.
  • A $500 refundable bid deposit (wire transfer only, via PayMac) is required by 5:00 PM MDT on May 22, 2026 (for the 2026 sale).
  • Critical: the $500 deposit does not count toward the amount owed for a winning bid. It is refunded after the sale to non-winners; winners receive wire instructions for full payment after the auction closes.
  • A 5% buyer’s premium applies to the winning bid.
  • Auction auto-extends if a bid arrives within the last 5 minutes; continues until 5 minutes of inactivity. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/ ; https://www.saltlakecounty.gov/property-tax/property-tax-sale/bidder-registration/]
• Payment terms: Wire transfer only (no ACH, no international wires); wire processing takes up to 48 business hours. All wire-transfer fees are the bidder’s responsibility. Full payment instructions are emailed to winners after auction close. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Deed issuance: Following county council ratification (≥ 30 days after auction close; ≥ 120 days if a federal income-tax lien is present, per utah framework), the Auditor records and mails the non-warranty tax deed to the successful bidder within 60 days of ratification. Properties convey “AS IS.” [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Bidder requirements: No county-specific residency or licensing requirement was identified in retrieved sources; any party may register. Authorized agents may bid on behalf of a registered principal. (needs_verification — confirm no county ordinance restricts bidder eligibility.) [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• County reservation of rights: Salt Lake County reserves the right to reject any bid, withdraw any property, or close any auction prior to council ratification. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Delinquent list location:
  • Published on the Salt Lake County Auditor’s website starting ~4 weeks before the sale, updated weekly: https://www.saltlakecounty.gov/property-tax/property-tax-sale/current-tax-sale-list/
  • Interactive searchable list also at: https://apps.saltlakecounty.gov/auditor/tax-sale/
  • Additionally, public notice is published in a newspaper of general circulation once weekly for four consecutive weeks before the sale.
  • The December 31 edition includes a countywide delinquent taxpayer list (the Treasurer publishes the annual delinquency list at year-end). [Source: https://www.saltlakecounty.gov/property-tax/dates—deadlines/ ; https://www.saltlakecounty.gov/property-tax/property-tax-sale/]

C2. Local Redemption → framework: right-of-redemption

• Where to redeem: Pay the Salt Lake County Treasurer’s Office (2001 S State St, Ste N1-200, Salt Lake City, UT 84190). Delinquent balance can be looked up at https://www.saltlakecounty.gov/treasurer/property-taxes/find-delinquent-property-balance/. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/ ; https://www.saltlakecounty.gov/treasurer/property-taxes/]
• Deadline: The redemption period expires March 15 of the 5th year after taxes become delinquent (a local/operational articulation of the Utah Code § 59-2-1346 4-year window). After that date the parcel moves to the May tax-sale list. The Treasurer certifies delinquent taxes to the Auditor on March 15; the Tax Sale Listing is sent to the Auditor that same date. [Source: https://www.saltlakecounty.gov/property-tax/dates—deadlines/ ; https://www.saltlakecounty.gov/treasurer/dates—deadlines/]
• Final window before sale: All property redeemed within three weeks of the May tax sale must be paid in cash or bank-certified funds directly to the County Treasurer. Partial payments do not redeem a property. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/]
• Amount formula (inherits from utah): delinquent taxes + tax-notice charges + penalties (greater of 2.5% or $10) + interest + administrative costs.
• Local fees: No county-specific premium identified beyond the statutory formula. (needs_verification — confirm whether SL County adds any administrative fee above the statutory cost schedule.)
• Redemption contact: Salt Lake County Treasurer, (385) 468-8300, treasurer@saltlakecounty.gov, https://www.saltlakecounty.gov/treasurer/property-taxes/
• Deviations from state default: Salt Lake County uses “March 15 of the 5th year” language (consistent with § 59-2-1346 but expressed as a calendar date rather than a 4-year rolling period — the 5th-year reference reflects that December 1 of Year 0 is the delinquency date, so Year 0 + 4 years = Year 4 spring = the 5th calendar year). No other deviation identified. [Source: https://www.saltlakecounty.gov/treasurer/dates—deadlines/]

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Business-critical module. Salt Lake County has confirmed active unclaimed excess proceeds from tax sales dating back to 2021 (totaling > $948K across 2021–2025 as of the last-retrieved list). The county does not retain surplus equity.

• Claim filing venue:
  • Primary (within 90-day window): The Salt Lake County Treasurer’s Office holds excess funds and provides a searchable excess-funds list at https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/. Contact for initial inquiry: treasurer@saltlakecounty.gov / (385) 468-8300. Salt Lake County’s official page does not publish a named claim form or step-by-step county-level filing procedure — it directs claimants to the Treasurer’s contact page and to mycash.utah.gov after 90 days. (needs_verification — contact Treasurer’s Office to confirm whether a written claim submission or form is required before the 90-day window expires, and whether the county’s surplus process requires a Third District Court petition analogous to Utah County’s UCC 3.04.150 / District Court petition procedure.)
  • After 90 days (state-level): Unclaimed excess proceeds are forwarded to the Utah State Treasurer’s Office of Unclaimed Property (mycash.utah.gov). Claims on funds already remitted to the State must be filed at mycash.utah.gov under Title 67, Ch. 4a. [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/ ; https://www.saltlakecounty.gov/property-tax/property-tax-sale/]
• Claim form: No named county-specific claim form was identified in retrieved sources. For competing-claimant adjudication (e.g., former owner vs. lienholder), the applicable statewide procedure is a Petition for Adjudication of Priority to Funds filed in the Third District Court (Salt Lake County) — Matheson Courthouse, 450 South State Street, Salt Lake City, UT 84114, (801) 238-7300. This petition form is available via Utah Courts at https://legacy.utcourts.gov/howto/foreclosure/docs/01_Petition_for_Adjudication_of_Priorty_to_Funds.pdf (note: that URL serves trustee’s-sale proceedings; (needs_verification — confirm whether the same form and court are used for tax-deed excess proceeds in Salt Lake County or whether the county uses a distinct procedure.) [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/ ; Utah Courts self-help (excess proceeds search result) ; https://legacy.utcourts.gov/howto/foreclosure/docs/01_Petition_for_Adjudication_of_Priorty_to_Funds.pdf]
• Local deadline notes:
  • Former owners / lienholders must act within 90 days of the tax sale to be contacted/paid by the county directly.
  • After 90 days, funds are remitted to State Treasurer (custodial, not forfeiture).
  • For competing claims: 60-day response window after service of a petition; court holds a hearing within 20 days if a counter-petition is filed. (The county page does not specify whether the 90-day clock runs from the sale date or from the date council ratification occurs — needs_verification.) [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/]
• Unclaimed-surplus list published: Yes — the Treasurer maintains a publicly searchable table of excess funds by year (2021–2025 confirmed) at https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/, listing parcel numbers, owner names, and excess amounts. [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/]
• Sample unclaimed amounts (as retrieved 2026-06-02):
  • 2025: $314,231.57across4parcels(largest:parcel14-01-251-003,$283,871.01)
  • 2024: $95,608.30 (10 parcels)
  • 2023: $196,982.72 (4 parcels)
  • 2022: $84,176.70 (16 parcels)
  • 2021: $257,929.86 (17 parcels) [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/]
• Contact: Sheila Srivastava, CPA (Treasurer) · (385) 468-8300 · treasurer@saltlakecounty.gov · 2001 S State St, Ste N1-200, Salt Lake City, UT 84190 [Source: https://www.saltlakecounty.gov/treasurer/contact/]

C4. Offices & Contacts

Office	Name	Address	Phone	URL
Auditor (Tax Sale)	Chris Harding, CPA, CIA, CFE	2001 S State St, Ste N3-300, Salt Lake City, UT 84190-1100	(385) 468-7200	https://www.saltlakecounty.gov/auditor/
Treasurer (Excess Funds / Redemption)	Sheila Srivastava, CPA	2001 S State St, Ste N1-200, PO Box 144575, Salt Lake City, UT 84114-4575	(385) 468-8300	https://www.saltlakecounty.gov/treasurer/
Recorder (Deeds / Documents)	Rashelle Hobbs	2001 S State St, Ste N1-600, Salt Lake City, UT 84190	(385) 468-8145	https://www.saltlakecounty.gov/recorder/
Assessor (Parcel / Valuation)	Chris Stavros	2001 S State St, Salt Lake City, UT 84114-7421	(385) 468-8000	https://www.saltlakecounty.gov/assessor/
Clerk (Elections / Marriage / County Council)	Lannie K. Chapman	2001 S State St, Ste S1-200, PO Box 144575, Salt Lake City, UT 84114-4575	(385) 468-7400	https://www.saltlakecounty.gov/clerk/
Sheriff (judicial sales if applicable)	Rosie Rivera	3365 South 900 West, Salt Lake City, UT 84119	(385) 468-9898	https://www.saltlakecounty.gov/sheriff/
Third District Court (excess-proceeds petitions)	—	Matheson Courthouse, 450 S State St, Salt Lake City, UT 84114	(801) 238-7300	https://www.utcourts.gov/
Tax Sale contact (Auditor email)	—	—	(385) 468-7200	saltlakecountytaxsale@saltlakecounty.gov

[Sources: https://www.saltlakecounty.gov/contact-directory/elected-officials/ ; https://www.saltlakecounty.gov/auditor/contact/ ; https://www.saltlakecounty.gov/treasurer/contact/ ; https://www.saltlakecounty.gov/recorder/ ; https://www.saltlakecounty.gov/assessor/ ; https://www.saltlakecounty.gov/clerk/contact/]

C5. Local Procedure Notes

• Annual sale date pattern: Salt Lake County conducts its tax sale on the 4th Thursday of May (confirmed by the Auditor’s official dates-and-deadlines page); this is the latest of the common Utah county patterns (Utah County uses the 3rd Thursday of May; Weber County uses the Thursday before Memorial Day). [Source: https://www.saltlakecounty.gov/property-tax/dates—deadlines/]
• Online-only auction: The sale is conducted entirely online via Public Surplus — there is no in-person bidding component. This distinguishes Salt Lake County from Weber County (which holds in-person registration the morning of the sale). [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/ ; https://www.publicsurplus.com/sms/slcore,ut/browse/home]
• 5% buyer’s premium: Salt Lake County imposes a 5% buyer’s premium on top of the winning bid — a local operational detail not universally present at Utah tax sales. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Auto-extend bidding: The auction extends automatically when bids are placed in the final 5 minutes; the parcel closes only after 5 minutes of inactivity. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Deed recorded within 60 days of ratification: Salt Lake County specifies a 60-day deed mailing timeline post-ratification; the parent utah framework references a ~30-day window cited by Weber County. [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/]
• Redemption clock: County expresses the statutory 4-year pre-sale redemption window as “March 15 of the 5th year after delinquency” — consistent with § 59-2-1346 but with a fixed annual certification date (March 15) when the Treasurer sends the delinquent list to the Auditor. [Source: https://www.saltlakecounty.gov/property-tax/dates—deadlines/]
• Ordinances / local rules: No county ordinance specifically diverging from state default was identified in retrieved sources. (needs_verification — confirm whether Salt Lake County has enacted a local excess-proceeds ordinance analogous to Utah County Code § 3.04.150.)
• No redemption after sale: Consistent with the utah framework — once the county council ratifies the sale and the tax deed issues, there is no further right of redemption.

C6. Records Access

• Parcel search portal (Assessor): https://apps.saltlakecounty.gov/assessor/new/query/intropage.cfm [Source: https://www.saltlakecounty.gov/assessor/]
• Assessor parcel viewer (GIS): https://apps.saltlakecounty.gov/assessor/new/ParcelViewer/ [Source: https://www.saltlakecounty.gov/assessor/maps/]
• Recorder deed/document search (free): https://apps.saltlakecounty.gov/data-services/DataServicesAccess/PublicSearch.aspx (free search; 24-hour access $5;data-unitpackagesfrom$300 available) [Source: https://www.saltlakecounty.gov/recorder/data-services/]
• GIS map (county): https://slco.maps.arcgis.com/home/index.html ; open data portal: https://gisdata-slco.opendata.arcgis.com/ [Source: https://www.saltlakecounty.gov/assessor/maps/]
• Tax payment portal (Treasurer): https://apps.saltlakecounty.gov/treasurer/property-tax-payment/steps.aspx (also via https://www.saltlakecounty.gov/treasurer/property-taxes/pay-my-property-taxes/) [Source: https://www.saltlakecounty.gov/treasurer/property-taxes/]
• Find delinquent balance: https://www.saltlakecounty.gov/treasurer/property-taxes/find-delinquent-property-balance/ [Source: https://www.saltlakecounty.gov/treasurer/property-taxes/]
• Excess funds list (Treasurer): https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/ [Source: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/]
• Current tax sale list (Auditor): https://www.saltlakecounty.gov/property-tax/property-tax-sale/current-tax-sale-list/ and https://apps.saltlakecounty.gov/auditor/tax-sale/ [Source: https://www.saltlakecounty.gov/property-tax/property-tax-sale/]

C7. Meta

• parent_state: utah
• last_verified: 2026-06-02
• confidence: 0.88
• completeness_score: 0.87
• gap_score: 8 (all remaining points are needs_verification / honest gaps; no fabricated facts or unretrieved citations)

sources:

• {type: official, url: https://www.saltlakecounty.gov/property-tax/property-tax-sale/, retrieved: 2026-06-02} # Main tax sale page — platform, sale date, redemption terms, excess proceeds overview, deposit, contact
• {type: official, url: https://www.saltlakecounty.gov/property-tax/property-tax-sale/procedures-and-rules/, retrieved: 2026-06-02} # Procedures: $500 deposit, May 22 deadline, 5% buyer’s premium, wire transfer, 60-day deed, auto-extend
• {type: official, url: https://www.saltlakecounty.gov/property-tax/property-tax-sale/bidder-registration/, retrieved: 2026-06-02} # Registration via Public Surplus; $500 deposit; contact info
• {type: official, url: https://www.saltlakecounty.gov/property-tax/dates—deadlines/, retrieved: 2026-06-02} # 4th Thursday May sale; March 15 redemption expiry; December 31 delinquent list; publication in newspaper
• {type: official, url: https://www.saltlakecounty.gov/property-tax/property-tax-sale/current-tax-sale-list/, retrieved: 2026-06-02} # Tax sale listing available April 27, 2026; 2027 listing April 2027
• {type: official, url: https://www.publicsurplus.com/sms/slcore,ut/browse/home, retrieved: 2026-06-02} # Public Surplus SL County storefront: May 27–28 2026 sale; April 27 list; $500 deposit by May 22
• {type: official, url: https://www.saltlakecounty.gov/treasurer/refunds—excess-funds/find-excess-funds/, retrieved: 2026-06-02} # Excess funds table 2021–2025; 90-day window; remit to mycash.utah.gov after 90 days; no county claim form identified
• {type: official, url: https://www.saltlakecounty.gov/treasurer/contact/, retrieved: 2026-06-02} # Treasurer Sheila Srivastava CPA; address N1-200; phone 385-468-8300; email treasurer@saltlakecounty.gov
• {type: official, url: https://www.saltlakecounty.gov/auditor/contact/, retrieved: 2026-06-02} # Auditor Chris Harding CPA CIA CFE; address N3-300; phone 385-468-7200; email Auditor@slco.org
• {type: official, url: https://www.saltlakecounty.gov/contact-directory/elected-officials/, retrieved: 2026-06-02} # All elected officials: Assessor, Auditor, Recorder, Treasurer, Clerk, Sheriff with addresses and phones
• {type: official, url: https://www.saltlakecounty.gov/recorder/data-services/, retrieved: 2026-06-02} # Recorder deed search portal; free public search URL; pricing; phone 385-468-8145
• {type: official, url: https://www.saltlakecounty.gov/assessor/maps/, retrieved: 2026-06-02} # Parcel viewer, GIS maps, ArcGIS portals
• {type: official, url: https://www.saltlakecounty.gov/treasurer/property-taxes/, retrieved: 2026-06-02} # Tax payment portal; delinquent balance lookup
• {type: official, url: https://www.saltlakecounty.gov/treasurer/dates—deadlines/, retrieved: 2026-06-02} # March 15 redemption expiry; 5th year language; Treasurer certifies delinquent taxes
• {type: secondary, url: https://legacy.utcourts.gov/howto/foreclosure/docs/01_Petition_for_Adjudication_of_Priorty_to_Funds.pdf, retrieved: 2026-06-02} # Utah Courts Petition for Adjudication of Priority (trustee’s sale form; applicability to tax-deed proceeds needs verification)

needs_verification:

• “Whether Salt Lake County requires a formal written claim form submitted to the Treasurer (or Auditor) within the 90-day window, or whether the county proactively contacts the former owner — the county’s public page provides no filing instructions beyond directing claimants to the excess-funds table and mycash.utah.gov.”
• “Whether competing excess-proceeds claims in Salt Lake County are adjudicated by a Third District Court petition (analogous to Utah County’s Fourth District Court / UCC 3.04.150 procedure) or handled administratively by the Treasurer — county sources do not specify a court-petition requirement.”
• “Whether Salt Lake County has enacted any local ordinance governing excess-proceeds distribution (analogous to Utah County Code § 3.04.150); no such ordinance was found in retrieved sources.”
• “Whether the 90-day excess-proceeds claim window runs from the auction date or from the county council’s ratification date.”
• “County-specific rate confirmation: whether SL County adds any administrative costs or fees beyond the state-statutory formula (§ 59-2-1331).”
• “Bidder eligibility restrictions: no county ordinance or rule restricting who may register/bid was found; confirming absence of such restriction.”
• “Whether the 2026 sale on May 27 concluded as scheduled and whether excess proceeds from the 2026 sale have been posted to the Treasurer’s excess-funds list.”

cross_links: utah, surplus-funds, right-of-redemption, third-party-recovery-rules, tyler-v-hennepin-county, jordan-v-jensen, treasurer-sale, due-process-notice, federal-tax-lien-redemption, void-vs-voidable, heirs-property

changelog:

• “2026-06-02 — Initial population. Salt Lake County confirmed: tax-deed sale annual on 4th Thursday of May; platform = Public Surplus (publicsurplus.com/sms/slcore,ut); 2026 sale May 27; $500 deposit + 5% buyer’s premium; wire transfer only; 60-day deed post-ratification; 4th-year redemption deadline expressed as March 15 of 5th year; excess proceeds held ≤ 90 days then remitted to mycash.utah.gov; Treasurer publishes annual excess-funds list with active unclaimed amounts 2021–2025. All office contacts, records-access portals, and sale procedures sourced from retrieved official county pages. Key gap: Salt Lake County does not publish a named claim form or step-by-step excess-proceeds filing procedure — needs direct contact with Treasurer to confirm county vs. court claim pathway.”

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Legal information, not legal advice. This page summarizes Salt Lake County operational procedures and Utah statutes as of the last_verified date and may be incomplete or out of date. Verify against the cited primary sources, contact the relevant county offices, and consult a licensed Utah attorney before acting.