Unclaimed property

Unclaimed property is property held by a business that has not had contact with the owner of the property for an extended period. Property is usually considered unclaimed after three years. At that point, the property is turned over to the Department of Revenue to be reunited with its owner.

Annual records review

You must review your records each year to determine if you hold any unclaimed property. If so, you must report the unclaimed property to the department by October 31 of that year.

For more information about unclaimed property and how to report, please see our Unclaimed property web page.