Tax-sale surplus claims, found and quantified.

ArrearIQ reads the county records and computes the surplus each former owner is owed, then ranks the cases worth pursuing with the citations and deadlines attached. It tracks 52 Mid-Atlantic jurisdictions.

See the claims in your jurisdiction
Investor or county? See how the same data serves you
Citations and deadlines attached · 52 Mid-Atlantic jurisdictions · Updated daily

Tyler made surplus-keeping unconstitutional. Pung decided how to measure it.

Tyler made keeping more than the debt unconstitutional. Pung fixed what is owed: in a fairly conducted sale, the auction price minus the debt. Behind those rulings sits an estimated $2 to $10 billion in retroactive exposure as counties answer for surplus they took and never returned. Attorneys and former owners can file for the difference. Investors and counties face the same math from the other side. ArrearIQ pulls the records and quantifies the claim, jurisdiction by jurisdiction.

Annual tax-lien market

$5B+

The U.S. tax-lien market in 2024, per Tax Sale Resources

The claim, two tiers

Floor + gap

The settled surplus floor, plus the excess-equity gap where a sale was not fairly conducted

What a recoverable surplus claim needs:

Per-parcel surplus calculations across 52 Mid-Atlantic jurisdictionsClaim deadlines that vary from 6 months to 6 yearsDeed-book citations for legal demand lettersCase Tier Scores that rank the defensible claimsCoverage where Tyler and Pung cases are most actionable

What the Case Tier Score measures.

Pung set two numbers for every tax sale. The settled floor: auction price minus the debt, owed in any fairly conducted sale. The arguable ceiling: assessed value minus the debt, in reach only where the sale was not fairly conducted. The distance between them is the excess equity at stake. The Case Tier Score ranks where that distance is largest and most defensible, so the cases worth pursuing rise to the top.

The case the Court just decided: a home assessed at $194,400, a debt of $2,242, sold at auction for $76,008.

Settled floor

$73,766

Auction surplus. Owed under Tyler and Pung. Certain.

Arguable ceiling

$192,158

Assessed value minus debt. In reach only if the sale was not fairly conducted.

Excess equity at stake

$118,392

The gap between certain and contested, this one case.

Specific to the Pung case and varies case by case. The floor is settled law. The gap above it rests on a concurring opinion and the question the Court sent back to the lower courts. We do not present it as guaranteed.

How the Case Tier Score works

One record layer. The claim side leads.

ArrearIQ pulls every tax sale into one normalized feed, surplus computed, citations attached, claim deadlines tracked. Attorneys and former owners come first. Investors and counties read the same data from the other side.

For attorneys and former owners

Find every recoverable case in your jurisdiction. Each property carries the deed citation, claim deadline, and surplus calculation, ready for a demand letter.

For investors

Score any lien you hold or want to bid on for post-Pung clawback exposure. A sale that trips the unfair-sale signals carries risk that did not exist before.

For counties and claims admins

Quantify your exposure surface. The surplus you already owe is fixed. The sales open to a not-fairly-conducted challenge are the new reserve line. Price both with parcel-level data.

What the data looks like.

Five properties from this week's listings. Scored, enriched, and ready to evaluate.

Score
Property
Lien
91
824 Shepherd St NW
Washington, DC
$5,432
93
2340 Eutaw Pl
Baltimore, MD
$18,340
89
4112 Monument Ave
Richmond, VA
$7,820
78
812 N 3rd St
Philadelphia, PA
$15,678
45
1907 Concord Pike
Wilmington, DE
$8,765
52 jurisdictions
Daily updates
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The market lifecycle.

How tax lien auctions work. Where ArrearIQ fits in.

01

Property falls behind

Owner misses property tax payment. County begins delinquency tracking.

Pre-public data stage. No investor action yet.

02

Notice & advertising

County issues notice to owner. Public advertising period begins.

We check 52 county websites daily. New sale notices appear in your feed within 24 hours of publication.

03

Sale list published

County publishes official auction list (often as PDF or portal listing).

Raw PDFs and portal data become structured records: address, owner, lien amount, assessed value, LTV ratio, and deal score.

04

Auction day

Competitive bidding. Liens/deeds sold to highest bidder (or lowest interest rate).

Registration deadlines and auction dates for every jurisdiction in one calendar. Email alerts 7 days before each deadline.

05

Redemption period

Owner has statutory period to pay back taxes + interest. Varies by jurisdiction.

Track which liens redeemed, which are approaching foreclosure, and your projected return across your portfolio.

06

Outcome

Either redemption (investor receives principal + interest) or foreclosure (investor may acquire property).

See actual yield vs. projected yield. Compare performance by jurisdiction, property type, and acquisition strategy.

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Next auctions across our coverage.

Registration windows are open now for these sales. Miss the deadline, miss the auction.

Deal Score

80+60-79<60

Montgomery County

MD · Tax Lien

0 days

June 2026

12% interest · 500 typical listings

Prince George's County

MD · Tax Lien

0 days

June 2026

12% interest · 800 typical listings

Cecil County

MD · Tax Lien

0 days

June 2026

10% interest · 150 typical listings

Dorchester County

MD · Tax Lien

0 days

June 2026

12% interest · 80 typical listings

View full auction calendar

See the data. Then decide.

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7 pilot jurisdictions · 52 configured · National framework · Updated daily

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