Arizona Unclaimed Property: How to Search and Claim for Free

How to search for Arizona unclaimed property

The official search is at azdor.gov/unclaimed-property.¹

Which names and places to try: how to search well.

Arizona's records can also be searched through MissingMoney.com.¹

Property the state program does not hold

These official bodies keep their own records, searched separately:

• County treasurers: excess proceeds from trustee's (foreclosure) sales: A person with a recorded or other legal interest in the property at the time of the sale applies for distribution in the superior court civil action filed by the trustee; the court orders the county treasurer to release the money. The treasurer may deduct a fee of up to $100. transfer to state: After 2 years on deposit with no pending application, the excess proceeds are presumed abandoned. Amounts over $50 are reported to ADOR (the treasurer may deduct up to $50 per deposit). Amounts of $50 or less go to the county general fund and can no longer be claimed.⁶

How to claim unclaimed property in Arizona, step by step

Partly online. The search and claim start online through MissingMoney.com, but the claim form needs a physical signature; it can be returned by email or mail.² Cost: Free: no cost to search or file a claim with ADOR.¹

1. Search the ADOR / MissingMoney.com database by name; if your name or business is listed, follow the claim instructions on MissingMoney.com.¹
2. Complete the ADOR claim form (Form 600UP), sign it, and attach the documentation listed in Section 3 of the form.⁷
3. Prove identity with a copy of official photo ID or a notarized signature, and prove an SSN or address match to the reported owner.⁸
4. Email the claim form and documents to [email protected] or mail them to ADOR Unclaimed Property Unit, PO Box 29026, Phoenix, AZ 85038-9026.²
5. ADOR may ask for more evidence by phone or in writing instead of denying the claim.⁸
6. File a claim on the form prescribed by ADOR, verified by the claimant.³
7. ADOR allows or denies the claim within 90 days and sends written notice of the decision.³
8. If denied, ADOR must give the reasons and say what additional evidence is needed; the claimant can file a new claim or sue in superior court.³
9. Within 30 days after the claim is allowed, ADOR delivers the property or pays the net sale proceeds, with any dividend, interest or other increment owed.³

• Notary: Not required if you include a clear copy of official photo ID; otherwise the claim signature must be notarized. The heir affidavit (Affidavit for Collection of Personal Property) must be notarized.⁸
• Interest: Limited. Interest is paid only on interest-bearing demand, savings or time deposits: at the legal rate or the lower rate the account earned at the holder, from delivery to ADOR until payment, for at most 10 years. For other non-cash property, the owner gets income or gain realized up to liquidation. Securities claimants get the securities if ADOR still holds them, otherwise the net sale proceeds, with no later appreciation.⁹
• Property of a minor: A custodial parent may claim for a minor owner with the child's birth certificate and a written statement that they are the custodial parent.⁸
• If a claim is denied: If ADOR denies the claim, or does not decide it within 90 days, the claimant can sue ADOR in superior court: within 90 days after the decision, or within 180 days after filing if there is no decision. The court may award reasonable attorney fees to a claimant who wins. The claimant can also file a new claim with more evidence.¹⁰

The general process is in our how to claim guide.

Documents you need, by situation

These are the official requirements. The claim form for a specific property can ask for more.

Claiming your own property

• Signature method: ADOR may allow alternative methods of signing or verifying a claim by rule; the director may waive the signature for a class of claims by tax ruling¹¹

A former address or a name change

• Former address: proof you lived at or received mail at the last known address reported to Arizona (e.g. utility or bank statement, old driver's license, tax return, postmarked envelope)⁸
• Name change: verification of the name change⁸
• No address reported: proof you did business with the reporting company (e.g. receipt or statement with your name and the company name)¹²

The owner has died (estate)

• Heirs file the claim with a notarized Affidavit for Collection of Personal Property and a death certificate. If there is a will, send it (and any trust). If a Personal Representative is appointed or pending, the PR files with Letters of Office certified within the last 60 days. If the estate is worth more than $75,000 after liens and encumbrances, Arizona law requires court administration (probate) and the appointed PR must claim.⁸
• Heir of deceased owner: signed claim form; notarized claim form OR copy of valid picture ID; death certificate; notarized Affidavit for Collection of Personal Property²

A business or government agency

• Identity match: an SSN or address match; if ADOR knows only one identifier, you must prove that one⁸
• Business: signed claim form; notarized claim form OR copy of valid picture ID; Form 285UP signed by the company officer²
• Government agency: clear copy of employer-issued photo ID⁸

Securities, safe deposit boxes and other cases

• Individual (original owner): signed claim form; notarized claim form OR copy of valid picture ID²
• Agent for living owner: signed claim form; notarized form OR picture ID; Form 285UP signed by owner; proof of authority (power of attorney, court Letters of Office, trustee documents)²
• Joint owners: file together unless one is deceased (death certificate), divorced (certified decree and property settlement), or out of contact (notarized statement)⁸

See also: claiming for a deceased relative and the claim documents tool.

How long it takes, how you are paid and the deadline

Processing time

• By law: decision within 90 days after the claim is filed; payment or delivery within 30 days after the claim is allowed.³

Deadline

Read Arizona's rule carefully: it limits when or how some property can be claimed.

• Claims must be filed within 35 years after the end of the fiscal year (Arizona's fiscal year ends June 30) in which ADOR received the property, despite any shorter limit in another statute, contract or court order. Claims do expire; there is no unlimited window.³

Contact the Arizona unclaimed property office

When property becomes unclaimed: dormancy periods

In Arizona most property is presumed abandoned after 3 years without owner contact.¹⁵ Wages move faster: 1 year.¹⁵ More on how this works: what happens after the dormancy period.

Other states: dormancy periods table.

• Minimum amounts: No minimum for reporting: items under $50 are reported in aggregate without owner detail. Holders send owner notices only for property of $50 or more. ADOR's website need not list owners of property under $50 in total. ADOR may refuse property worth less than the costs of notice and sale.¹⁸
• Gift cards: Consumer rules: an Arizona gift card (sold after Oct 31, 2005) cannot carry inactivity fees, and the underlying money cannot expire; the card itself may show an expiration date only with a clear disclosure that the money does not expire and a replacement is available. These rules do not cover promotional/loyalty cards given free, cards sold below face value to or donated to charities for fundraising, prepaid telecom cards, EFT cards, or bank-issued debit or general-purpose reloadable cards not marketed as gift cards. Unclaimed property: until September 12, 2026, A.R.S. § 44-301 excluded gift certificates, electronic gift cards, stored value cards and similar items from 'property'. Laws 2026, Ch. 224 (SB 1336) deleted that exclusion. How ADOR applies the change could not be confirmed.¹⁹
• Published lists of owners: At least twice a year ADOR must publish a notice with a toll-free number and a pointer to its website: in a newspaper of general circulation in each county, plus social media, radio or other effective means. By November 30 of the year after the property is received, the website must list each apparent owner's name and last known address. Every year ADOR must post the estimated total of unclaimed property on its unclaimed property homepage.²⁰

Finder fees and heir finders in Arizona

The legal limit in Arizona: 30% of the value of the recoverable property reported to ADOR. An agreement above 30% can be enforced only by the owner, and the owner (or ADOR on the owner's behalf) can sue to reduce the fee, with possible attorney fees for an owner who wins.⁴ That is the highest flat cap in our finder-fee comparison (shared with 1 other). You never need a finder: claiming directly is free.¹

• Are finders allowed? Yes, with a waiting period. Any agreement whose main purpose is to locate or recover presumed-abandoned property is void if signed between the date the property was presumed abandoned and 24 months after it was paid or delivered to ADOR. Exception: an owner's agreement with an attorney to file a claim for identified property or to contest a denial.⁴
• Contract rules: To be enforceable the agreement must be in writing, clearly state the nature of the property and the services, be signed by the apparent owner, and state the property's value before and after the fee. It must not take any share of mineral proceeds that are not presumed abandoned, or of the underlying minerals.⁴
• The law: A.R.S. § 44-327 (Agreement to locate property). azleg.gov/ars/44/00327.htm⁴

Before signing with a finder, read how finders work.

How to spot Arizona unclaimed property scams

Arizona's official search is on azdor.gov, a .gov address.¹

What Arizona warns about

• ADOR never uses text messages to tell people about unclaimed property.¹
• No finder is needed: owners and heirs do not have to pay anyone a finder's fee.¹²

Unsure about a letter, text or call? Try the scam check or read how to spot a fake notice.

Arizona unclaimed property in numbers

For businesses: reporting unclaimed property to Arizona

• Report due: Life insurers: before May 1, covering the prior calendar year. All other holders: before November 1, covering the 12 months before July 1. A holder may make a one-time election to report at the same time it reports for income tax. Property is paid or delivered when the report is filed.¹⁸
• Due diligence letters to owners: Earlier than 120 days before filing, the holder must send written notice to the apparent owner, if the holder has an address not known to be wrong, the claim is not barred, and the property is worth $50 or more.¹⁸
• Where to report: azdor.gov/…¹⁷
• File format: NAUPA standard electronic format (NAUPA 2 listed as accepted; CD accepted). ADOR's current upload/portal requirements and Publication 651 (holder guide) could not be read.¹⁷
• Penalties: Late payment or delivery: interest of 1.5% per month or part of a month. Willful failure to report or perform a duty: $100 per day, up to $5,000. Willful failure to pay or deliver: 25% of the property's value.²²
• Voluntary disclosure: Voluntary Compliance Program: holder not under audit reports all items for the last 10 report years and files timely; state waives penalty and interest and indemnifies the holder²³

New to this? See who must report. Other states' dates are in the holder reporting deadlines table.

Other rules specific to Arizona

• Law: Arizona Revised Statutes Title 44, Chapter 3, §§ 44-301 to 44-340 (Revised Arizona Unclaimed Property Act). azleg.gov/arsDetail/?title=44²⁴
• Uniform act: Based on the Uniform Unclaimed Property Act; the statute directs uniform construction but does not name a version year (1981/1995/2016).²⁵
• Arizona puts a hard limit on claims: 35 years after the end of the fiscal year in which ADOR received the property (most states have no limit).³
• Crypto/digital assets (2025 law, HB 2749, Ch. 150): presumed abandoned 3 years after mail or email to the owner is returned undeliverable. Holders deliver them to ADOR or its qualified custodian in native form within 30 days of reporting. Staking rewards and airdrops on assets still unclaimed after 3 years go to the Bitcoin and Digital Assets Reserve Fund.²⁶
• ADOR must sell most abandoned property, including safe deposit box contents and securities, within 3 years at public sale. Owners who claim later get the net proceeds, not the item or later appreciation. The department must give 3 weeks' newspaper notice before a sale.²⁷
• Where unclaimed money goes while the state holds it: the first $2 million each fiscal year goes to the Seriously Mentally Ill Housing Trust Fund, the next $2.5 million to the Housing Trust Fund, the next $24.5 million to the ADOR administrative fund, and the rest to the general fund. Unclaimed shares of Arizona corporations go to the permanent state school fund, and unclaimed victim restitution goes to the victim compensation fund. ADOR keeps at least $100,000 in a trust fund to pay claims.²⁸
• ADOR uses contract (contingent-fee) auditors to find unreported property; they keep 10.25% to 12.5% of what they recover. Holders audited this way must receive a notice of rights (A.R.S. § 44-340).²⁹
• Claim files are confidential. A claimant's application and supporting documents are 'confidential information'; unlawful disclosure is a class 1 misdemeanor, and knowing disclosure is a class 6 felony. ADOR may share a claimant's information with a designee the claimant authorizes in writing.³⁰
• Recovery agents for county-held foreclosure excess proceeds have their own rules: the agreement must be written, signed by the claimant and notarized. It is void if signed before 30 days after the trustee's sale, and fees over $2,500 (excluding attorney fees and costs) are presumed unreasonable.⁶
• 2026 change: Laws 2026, Ch. 224 (SB 1336, signed June 22, 2026; general effective date September 12, 2026) deleted Arizona's long-standing exclusions from 'property' under the unclaimed property act: business-to-business balances of $50 or less, property of a person with a current business relationship with the holder, gift certificates and electronic gift cards, nonrefundable tickets, prepaid phone cards, frequent flyer miles, stored value cards and merchandise points.³¹
• Unclaimed deposits from failed banks: money the FDIC hands to Arizona (under the federal Unclaimed Deposits Amendments Act of 1993) is held in a separate FDIC trust fund. If the owner does not claim it within 10 years after it was surrendered to ADOR, ADOR returns it to the FDIC.³²
• ADOR will not reveal the type or value of a property before it receives a completed claim, and will not pay on name similarity alone. Online listings show dollar ranges, not exact amounts.⁸
• ADOR auctions the contents of abandoned safe deposit boxes once a year (online, via Sierra Auction); the proceeds are held for the owners to claim.²¹

Arizona unclaimed property: questions people ask

When is the Arizona unclaimed property report due?

Life insurers: before May 1, covering the prior calendar year.¹⁸ Details above.

Is it free to claim unclaimed property in Arizona?

Free: no cost to search or file a claim with ADOR.¹

Where do I search for Arizona unclaimed property?

On the official search at azdor.gov.¹ Searching and claiming there is free.¹

Which law governs unclaimed property in Arizona?

Arizona Revised Statutes Title 44, Chapter 3, §§ 44-301 to 44-340 (Revised Arizona Unclaimed Property Act). azleg.gov/arsDetail/?title=44²⁴

How do I claim a deceased relative's unclaimed property in Arizona?

Heirs file the claim with a notarized Affidavit for Collection of Personal Property and a death certificate.⁸ Details above.

Moved? Neighboring programs

• California unclaimed property
• Nevada unclaimed property
• Utah unclaimed property
• New Mexico unclaimed property

See which state holds your property, or list every search with the multi-state checklist.

Sources

Footnote numbers point here. Open "Quoted text" for the exact words relied on ("[…]" marks words left out).

1. ADOR Unclaimed Property home page Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Oct. 9, 2026 (view capture) · checked Nov. 3, 2026
   Quoted text (6)

   Missingmoney.com is a website authorized by the Arizona Department of Revenue and other states to list owners of unclaimed property.

   There is no cost to search for your property or to file a claim.

   The purpose of the Unclaimed Property Unit is to efficiently and effectively collect, safeguard, and distribute unclaimed property to the rightful owners through prompt and courteous service, and to provide education to the public and holders about Unclaimed Property Laws.

   The total value of unclaimed property due to owners is $2,796,946,197

   If your name or the name of your business is listed, follow the instructions for filing a claim form on the missingmoney.com website.

   Be aware that the Department of Revenue will never use text messages to inform you about unclaimed property.

2. ADOR Form 600UP, Claim for Unclaimed Property (ADOR 10690 (3/24)) Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Feb. 14, 2025 (view capture) · checked Nov. 3, 2026
   Quoted text (8)

   Email to: [email protected] • This form requires a physical signature.

   You may email your claim form and documentation to [email protected] OR You may mail your document to the address below.

   2 Heir – You are the legally entitled beneficiary of a deceased property owner. 2a Signed claim form. 2b Notarized claim form OR copy of valid picture ID. 2c Death Certificate. 2d Notarized Affidavit for Collection of Personal Property.

   3 Business – The reported owner is a business. 3a Signed Claim form. 3b Notarized claim form OR copy of valid picture ID. 3c Form 285UP signed by the company officer.

   1 Owner – You are the owner of the property (not a business property). 1a Signed claim form. 1b Notarized claim form OR copy of valid picture ID.

   4 Agent for Owner – You are the legal representative or appointed to function on behalf of the original owner. (Example: Guardian, Trustee, Custodian, Attorney-in-Fact) 4a Signed claim form. 4b Notarized claim form OR copy of valid picture ID. 4c Form 285UP signed by property owner.

   If you have questions, please visit https://azdor.gov/unclaimed-property to view about the Unclaimed Property process.

   Mail to: Arizona Department of Revenue • Unclaimed Property Unit • PO Box 29026 • Phoenix, AZ 85038-9026

3. A.R.S. § 44-317 — Filing claim with department Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
   Quoted text (5)

   B. Within ninety days after a claim is filed the department shall allow or deny the claim and shall give written notice of the decision to the claimant.

   E. Notwithstanding any other maximum time period that is specified in a statute, contract or court order to commence or enforce an action to obtain payment of a claim for monies or recovery of property, a person may file a claim under subsection A of this section within thirty-five years after the final day of the fiscal year in which the department receives the unclaimed property.

   A. Any person, excluding another state, who claims property that was paid or delivered to the department may file a claim on a form prescribed by the department and verified by the claimant.

   If the claim is denied the department shall inform the claimant of the reasons for the denial and shall specify what additional evidence is required before the claim will be allowed. The claimant may then file a new claim with the department or may maintain an action pursuant to section 44-318.

   C. Within thirty days after a claim is allowed the department shall deliver the property or pay the net proceeds of a sale of the property to the claimant, including any dividend, interest or other increment to which the claimant is entitled pursuant to sections 44-311 and 44-312.

4. A.R.S. § 44-327 — Agreement to locate property Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
   Quoted text (4)

   The fee or payment agreed on shall not be more than thirty per cent of the value of the recoverable property reported to the department.

   1. An agreement entered into by an owner with another person if the primary purpose of that agreement is to locate, deliver, recover or assist in the recovery of property that is presumed abandoned, if the agreement was entered into during the period commencing on the date the property was presumed abandoned and extending to a time that is twenty-four months after the date that the property is paid or delivered to the department.

   1. Enforceable if the agreement is in writing, clearly states the nature of the property and the services to be performed, is signed by the apparent owner and states the value of the property before and after the fee or other compensation has been deducted.

   Agreement to locate property

5. ADOR Unclaimed Property Contact Us Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Nov. 19, 2025 (view capture) · checked Nov. 3, 2026
   Quoted text (2)

   Phone: (602) 364-0380 / 1-877-492 -9957

   In Person We are located at: 1600 W. Monroe Phoenix, AZ 85007-2650

6. A.R.S. § 33-812 — Disposition of proceeds of (trustee's) sale Arizona State Legislature (azleg.gov) · azleg.gov · current statute text (undated page) · checked Nov. 3, 2026
   Quoted text (2)

   G. Any person with a recorded or other legal interest in the property at the time of the sale may apply for the release of the proceeds by filing an application for distribution in the civil action that was filed by the trustee pursuant to subsection D of this section.

   Any agreement entered into before the expiration of thirty days after the date the trustee's sale was held, but not including the date of the sale, is void and unenforceable.

7. ADOR form page: Claim for Unclaimed Property (600UP) Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured June 9, 2025 (view capture) · checked Nov. 3, 2026
   Quoted text (1)

   This form must be completed and included with the documentation listed in Section 3 of the form, when filed.

8. ADOR Unclaimed Property: Filing A Claim Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Dec. 25, 2025 (view capture) · checked Nov. 3, 2026
   Quoted text (10)

   You must provide a clear copy of official photo identification or have your signature on the claim form notarized.

   If this is the case, the Unit will contact you by telephone or in writing to explain the additional requirement and will allow you an opportunity to provide the additional evidence rather than denying your claim.

   Birth Certificate and written statement that you are the custodial parent of a minor child unclaimed property owner.

   Please provide proof that you lived at or received mail at the address reported to the State of Arizona as the last known address of the original owner.

   If your name has changed since the property was reported to the State of Arizona, you must provide verification of your name change.

   If the decedent’s estate is valued, after leans and encumbrances, above $75,000 Arizona law requires administration in court of competent jurisdiction.

   You must also provide a social security number or address match. If only one identifier is known to Arizona Department of Revenue, you are required to prove that identifier.

   If you represent a government agency, you must include a clear copy of your employer issued photo identification.

   Joint owners must file together unless:

   The Unclaimed Property Unit cannot pay claims based on name similarity alone or disclose the type of property or its value before receiving a completed claim.

9. A.R.S. § 44-311 — Crediting of owner's account; interest Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
   Quoted text (1)

   If the property delivered to the department is an interest bearing demand, savings or time deposit, including a deposit that is automatically renewable, the department shall pay interest at the legal rate or any lesser rate that the property earned while in the possession of the holder. Interest begins to accrue when the property is delivered to the department and ceases ten years after delivery or on the date the department pays the owner, whichever occurs first.

10. A.R.S. § 44-318 — Action to establish claim; attorney fees Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    The person shall file the action in superior court within ninety days after the decision of the department or within one hundred eighty days after the filing of the claim if the department has failed to make a decision.

11. A.R.S. § 44-339 — Signatures for documents; alternative methods; definition Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    The department may prescribe by administrative rule alternative methods for signing, subscribing or verifying any report or claim required or permitted to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the report or claim.

12. ADOR Unclaimed Property: Owners FAQ Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Jan. 3, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (3)

    If a company does not report an address with a name the claimant will be required to provide proof that they did business with the company who reported the property.

    You may call our office at (602) 364-0380 between 8 a.m. and 5 p.m. Monday through Friday to request a claim form.

    Owners and their heirs do not need to pay a finder's fee to anyone to claim funds being held by the State of Arizona.

13. A.R.S. § 44-301 — Definitions Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    7. "Director" means the director of the department of revenue.

14. ADOR Unclaimed Property: Owners Forms Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Dec. 30, 2025 (view capture) · checked Nov. 3, 2026
    Quoted text (1)

    Forms to assist claiming unclaimed property.

15. A.R.S. § 44-302 — Presumptions of abandonment Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (19)

    16. All other property is presumed abandoned three years after the owner's rights to demand the property or after the obligation to pay or distribute the property arises, whichever occurs first.

    12. Wages or other compensation for personal services is presumed abandoned one year after the compensation becomes payable.

    5. Except as otherwise provided in this paragraph, a demand, savings or time deposit, including a deposit that is automatically renewable, and any interest or dividends are presumed abandoned three years after maturity or the date of the last indication by the owner of interest in the property, whichever occurs first.

    A certificate of deposit and any interest are presumed abandoned three years after maturity.

    1. A traveler's check is presumed abandoned fifteen years after issuance.

    2. A money order or similar written instrument, other than a third-party bank check, is presumed abandoned three years after issuance.

    14. Any amount that is payable on a check, draft or similar instrument on which a financial organization or business association is directly liable, including a cashier's check and a certified check, and that has been outstanding for more than three years after the check, draft or similar instrument was payable or after issuance if payable on demand is presumed abandoned unless within three years the owner has communicated in writing with the financial organization or business association concerning the check, draft or similar instrument or otherwise indicated an interest as evidenced by a memorandum or any other record on file and prepared by an employee of the financial organization or business association.

    3. Any stock or other equity interest in a business association or financial organization, including a security entitlement under title 47, chapter 8, is presumed abandoned three years after any of the following, whichever occurs first:

    18. Any dividend, profit, distribution, interest, redemption, payment on principal or other sum held or owing by a business association for or to its shareholder, certificate holder, member, bondholder or other security holder who has not claimed it, or corresponded in writing with the business association concerning it, is presumed abandoned three years after the date prescribed for payment or delivery.

    4. The principal on debt, other than a bearer bond or an original issue discount bond, of a business association or financial organization is presumed abandoned three years after the maturity date and the interest on the debt is presumed abandoned three years after the payment date.

    6. Credits owed to a customer as a result of a retail business transaction are presumed abandoned three years after the obligation accrued.

    7. An amount owed by an insurance company on a life or endowment insurance policy or an annuity that has matured or terminated is presumed abandoned three years after the obligation to pay arose or, in the case of a policy or annuity that is payable on proof of death, the amount is presumed abandoned one year after the insured has attained, or would have attained if the insured were living, the limiting age under the mortality table on which the reserve is based.

    8. A life or endowment insurance policy or annuity contract not matured by actual proof of the death of the insured or annuitant according to the company's records is deemed matured and the proceeds are deemed due and payable and are presumed abandoned after one year if all of the following conditions apply:

    9. Property that is distributable by a business association or financial organization in a course of dissolution is presumed abandoned one year after the property becomes distributable.

    10. Property that is received by a court as proceeds of a class action and that is not distributed pursuant to the judgment is presumed abandoned one year after the distribution date.

    11. Property that is held by a court, government or governmental subdivision, agency or instrumentality, except for support as defined in section 25-500 or for spousal maintenance, is presumed abandoned two years after the property becomes distributable.

    13. Property in any individual retirement account, defined benefit plan or other account or plan that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned two years after any of the following, whichever occurs first:

    15. Digital assets are presumed abandoned three years after a written or electronic communication to the owner is returned as undeliverable by the United States postal service or email or any other electronic messaging method, as applicable.

    17. Excess proceeds deposited with the county treasurer pursuant to section 33-812 are presumed abandoned if the monies remain with the treasurer for at least two years from the date of deposit and there is no pending application for distribution.

16. A.R.S. § 44-303 — Contents of safe deposit box or other safekeeping depository Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    Tangible property that is held in a safe deposit box or any other safekeeping depository in this state in the ordinary course of the holder's business and the proceeds that result from the sale of the property permitted by law are presumed abandoned if the property remains unclaimed by the owner for more than three years after the expiration of the lease or rental period on the box or other depository.

17. NAUPA State-by-State Reporting Resource — Arizona National Association of Unclaimed Property Administrators (unclaimed.org) · unclaimed.org · checked Nov. 3, 2026
    Quoted text (3)

    Utility Refunds: 3

    Reporting website: https://azdor.gov/unclaimed-property/holders-report-property

    NAUPA 2 Format: Yes

18. A.R.S. § 44-307 — Report of abandoned property Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (3)

    3. An aggregate amount of items with a value of less than fifty dollars each.

    Any other holder of property that is presumed abandoned shall file the report before November 1 and the report shall cover the last twelve months before July 1 of that year.

    E. Prior to one hundred twenty days before the holder of property that is presumed abandoned files the report prescribed in this section, the holder shall send a written notice to the apparent owner that states that the holder is in possession of the property subject to this chapter if all of the following apply:

19. A.R.S. § 44-7402 — Gift card fees prohibited; underlying monies expiration date prohibited Arizona State Legislature (azleg.gov) · azleg.gov · current statute text (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    B. The underlying monies on a gift card may not be subject to an expiration date.

20. A.R.S. § 44-309 — Notice and publication of abandoned property Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
    Quoted text (1)

    A. The department shall publish a notice at least semiannually with a toll free telephone number and directing the public to the department's website regarding abandoned property that has been paid or delivered to the department.

21. ADOR Unclaimed Property: News & Updates Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured June 16, 2025 (view capture) · checked Nov. 3, 2026
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    PHOENIX–The Arizona Department of Revenue’s (ADOR) Unclaimed Property program returned a record $88 million to rightful owners in fiscal year 2024 (July 1, 2023 to June 30, 2024), significantly higher than the recent 5-year average of $57 million per year.

    Proceeds from items sold from the auction are transferred to a custodial account where the funds will remain for the rightful owners to claim.

22. A.R.S. § 44-326 — Interest; penalties Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    A. The department may require any person who fails to pay or deliver property within the time prescribed in this chapter to pay to the department interest at the rate of one and one-half per cent per month or fraction of a month on the property or value of the property from the date the property should have been paid or delivered.

23. ADOR Unclaimed Property: Voluntary Compliance (holders) Arizona Department of Revenue (azdor.gov) · azdor.gov · archived copy, captured Oct. 2, 2026 (view capture) · checked Nov. 3, 2026
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    The Holder Agrees: it is not under audit, will report all items for last 10 report years, and will file timely in the future.

24. Arizona Revised Statutes Title 44 table of contents (Chapter 3, Revised Arizona Unclaimed Property Act) Arizona State Legislature (azleg.gov) · azleg.gov · checked Nov. 3, 2026
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    REVISED ARIZONA UNCLAIMED PROPERTY ACT

25. A.R.S. § 44-331 — Uniformity of application and construction Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states that enact the uniform unclaimed property act.

26. A.R.S. § 44-308 — Payment or delivery of abandoned property Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    D. If the property reported to the department is a digital asset, the holder shall report and deliver the digital asset in its native form to the department or the department's designated qualified custodian within thirty days after reporting the property abandoned.

27. A.R.S. § 44-312 — Public sale of abandoned property; prohibition Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    A. Except as otherwise provided in this section, within three years after receiving abandoned property the department shall sell the property to the highest bidder at a public sale at a location in this state that in the judgment of the department affords the most favorable market for the property.

28. A.R.S. § 44-313 — Deposit of monies Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    1. The first two million dollars of the monies shall be deposited each fiscal year in the seriously mentally ill housing trust fund established by section 41-3955.01.

29. FY 2027 Baseline — Department of Revenue Arizona Joint Legislative Budget Committee (azjlbc.gov) · azjlbc.gov · FY 2027 Baseline (fund data FY 2025 actual / FY 2026 estimate) · checked Nov. 3, 2026
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    Contract auditors retain 10.25% to 12.5% of the value of properties they recover.

30. A.R.S. § 44-315 — Confidentiality; violation; classification; definitions Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    H. A disclosure of confidential information in violation of this section is a class 1 misdemeanor. A knowing disclosure of confidential information in violation of this section is a class 6 felony.

31. Laws 2026, Chapter 224 (SB 1336) — state land department; continuation; oversight (Sec. 23 amends A.R.S. § 44-301) Arizona State Legislature (azleg.gov) · azleg.gov · Approved by the Governor June 22, 2026; general effective date 09/12/2026 · checked Nov. 3, 2026
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    (b) Does not include de minimis property, property of a person who is maintaining a current business relationship with the holder, monies collected pursuant to section 46-441 and property that is referred to or evidenced by gift certificates, electronic gift cards, nonrefundable tickets, certificates evidencing property denominated in value other than a currency, including prepaid phone cards, frequent flyer miles, stored value cards and merchandise points.

32. A.R.S. § 44-314 — Federal deposit insurance corporation trust fund; temporary custody; interest Arizona State Legislature (azleg.gov) · azleg.gov · current statute text as published on azleg.gov (undated page) · checked Nov. 3, 2026
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    B. If the monies deposited in the federal deposit insurance corporation trust fund are not claimed by the owner within ten years after being surrendered to the department, the department shall return the monies to the federal deposit insurance corporation.