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State-law distinctions

Mortgage Foreclosure Surplus vs. Tax-Sale Surplus

Mortgage foreclosure and tax foreclosure are not interchangeable.

Last reviewed 2026-07-14

What to know

Mortgage foreclosure and tax foreclosure are not interchangeable. They can have different holders, filing deadlines, priority rules, assignment restrictions, fee limits, notice requirements, and court procedures.

Practical safeguards

Before relying on a process or fee description, confirm whether the matter involves a mortgage foreclosure or a tax sale and which jurisdiction’s rules apply.

General information only: This guide is not legal advice. Laws, procedures, and possible deadlines vary by jurisdiction and case.