Not a government site. We never ask for personal data and never charge: official searches are free. Who we are

USA Unclaimed Property
Menu

Unclaimed property reporting deadlines by state

For businesses and other holders: when each state's annual unclaimed property report is due, what notice you must send owners first, and where to file. Each entry is the state's own rule, with the source.

On this page
  1. Report due dates, state by state
  2. Sources

Most states set one date for most holders and an earlier one for life insurers. Sorting by "Report due" orders the states by the first month their rule names. Penalties, file formats and voluntary disclosure programs are on each state's page under "For businesses". Our guides cover reporting in general, due diligence letters, negative reports and voluntary disclosure. A dash means the sources we could check do not state that value.

Report due dates, state by state

Holder report due dates by state
Owner notice (due diligence) Where to report
AlabamaNovember 1 each year (report and payment), covering the 12 months ending June 301Written notice to the owner not less than 60 days before filing, when the holder has an address that is not known to be wrong and the property is $50 or more; securities, digital assets and safe deposit notices must warn the property may be liquidated.1unclaimed.alabama.gov2
AlaskaBefore November 1 each year, for property held as of June 30.3Written notice to the owner's last known address for property of $100 or more, sent not more than 120 days before filing, when the holder believes the address is accurate and the claim is not time-barred.3unclaimedproperty.alaska.gov4
ArizonaLife insurers: before May 1, covering the prior calendar year.5Earlier 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.5azdor.gov6
ArkansasBefore November 1 each year (period ending June 30) and must arrive by the last business day of October; life insurers before May 1 (calendar year), arriving by the last business day of April7Written notice to the owner's last known address no more than 180 and no fewer than 90 days before reporting (A.C.A. § 18-28-207(e)), for property of $50 or more where the address is not known to be bad.8claimitar.gov9
CaliforniaNotice Report: due before November 1 (as of June 30 or fiscal year-end); life insurers before May 1 (as of December 31).10Holders must mail (or email, with the owner's consent) a notice 6 to 12 months before property becomes reportable, for property worth $50 or more and for all securities and safe deposit boxes.11claimit.ca.gov11
ColoradoNovember 1 (report and remit, covering the 12 months ending June 30); insurance companies May 1 (calendar year ending December 31).12Notice by first-class mail (or by email if the owner consented) not more than 180 nor less than 60 days before filing, for property of $25 or more, using the statutory 'Notice.14unclaimedproperty.colorado.gov15
ConnecticutMarch 31 each year, covering property presumed abandoned as of December 31 of the prior year; payment is due with the report16Between July 1 and September 30 of the year abandonment is presumed: first-class mail if the owner's property totals $50 or more, and email for any amount if the owner consented to electronic notices.16ctbiglist.gov17
DelawareMarch 1 for most holders (12 months to December 31); November 10 for banking organizations (12 months to June 30); December 20 for insurance companies (12 months to December 31 of the prior year); payment is due with the report18First-class mail notice to owners 60-120 days before filing, for property of $50 or more and all securities, with a statutory heading19unclaimedproperty.delaware.gov20
District of ColumbiaGeneral: October 31 (period ending June 30); Insurance: April 30 (calendar year ending December 31)21First-class mail notice to owners of property worth $50 or more, sent not more than 180 nor less than 60 days before filing (plus email if the owner consented to email).22unclaimedproperty.dc.gov23
FloridaBefore May 1 each year, covering property that became reportable during the previous calendar year (ending December 31).24For property of $50 or more, send written notice by first-class mail (or by email if the owner chose email) 90 to 180 days before filing the report.24portal.claimyourcashfl.gov26
GeorgiaNovember 1 (report items reaching dormancy July 1 - June 30); insurance companies May 1 (calendar-year period)27For property of $50 or more: first-class letter to last known address 60-120 days before remitting; certified mail if over $10,000; plus email if the owner agreed to electronic communications (effective July 1, 2026); cost may not be deducted from the property28gareporting.unclaimedproperty.com27
GuamTwo-report process: Holder Notice Report ('Notice of Inactive Bank Accounts') due November 1 and December 1; Holder Remit Report with payment due before January 31.29Before October 1 (for accounts inactive as of June 30), send written notice to owners of property of $25 or more and of all securities and safe deposit boxes, 6-12 months before the property becomes reportable; mail, or email with the owner's consent; a service charge up to the mailing cost, never over $2.00, may be deducted.29doa.guam.gov29
HawaiiNovember 1 (report and remittance).30Written notice to apparent owners of property valued at $50 or more, not more than 6 months before filing (cycle starts May 1); a notarized cover sheet/affidavit of due diligence must accompany the report.31budget.hawaii.gov31
IdahoNovember 1 each year (report and remittance), covering property that has met its dormancy period as of the June 30 before32Send a letter to the owner's last known address no less than 60 and no more than 180 days before the November 1 deadline; certified mail not required.33yourmoney.idaho.gov34
IllinoisBefore May 1 (business associations incl. non-profits, utilities, life insurers; calendar-year period) and before November 1 (banks/financial organizations, non-life insurers, governments; 12 months preceding July 1).35First-class mail notice to owners 60 days to 1 year before reporting, for property of $50 or more; plus email if owner consented; certified mail for securities of $1,000 or more.36icash.illinoistreasurer.gov37
IndianaNovember 1 for all holders (report and remittance).38Required for property of $50 or more.39indianaunclaimed.gov40
IowaBefore November 1 each year, for property dormant as of the June 30 fiscal year end.41Holders must try to contact owners before reporting.41greatiowatreasurehunt.gov42
KansasNovember 1 each year for all holders (covering the 12 months ending the preceding June 30); life insurance companies by May 1 (prior calendar year).43Written notice 60–120 days before filing to owners of items of $100 or more, and for all safe deposit boxes and securities, unless the address is known to be bad.43missingmoney.ks.gov44
KentuckyBy November 1 for the 12 months ending June 30.45First-class mail notice 60 to 180 days before filing, for property of $50 or more with a usable address, plus email if the owner consented to email.46kyholder.unclaimedproperty.com47
LouisianaOctober 31 each year, for the 12 months ending June 30.49Written notice to the owner 60 to 120 days before filing, for property of $50 or more when the holder has an address not shown to be inaccurate and the claim is not time-barred.50unclaimedproperty.la.gov49
MaineBefore November 1 each year, covering the 12 months before July 1; life insurance policy reports before May 1 for the preceding calendar year.51First class mail notice to the owner 60 to 180 days before the report if the value is $50 or more and the address is usable.52maineunclaimedproperty.gov53
MarylandOctober 31 for the year ending June 30 (most holders); April 30 for the calendar year ending December 31 (insurance companies).5430–120 days before filing, holders mail a first-class notice to owners of property of $100 or more.55claimitmd.gov56
MassachusettsNovember 1 for all holders except life insurers (period ending June 30); May 1 for life insurers (period ending December 31); tangible property delivered May 1 to June 30 of the following year.57First-class mail to the last known address of every owner with $100 or more, at least 60 days before filing; on or before September 1 for most holders, March 1 for life insurers.58findmassmoney.gov59
MichiganFirst business day of July (on or before July 1) for property reaching dormancy as of March 3160Written notice to last known address if address appears accurate and value is $50 or more; sent 60–365 days before the report61unclaimedproperty.michigan.gov61
MinnesotaBefore November 1 each year, covering property as of the preceding June 30.62Not more than 120 days before filing, holders must mail written notice to the owner's last known address if the address is not known to be bad, the claim is not time-barred, and the property is worth $100 or more.62unclaimedproperty.mn.gov63
MississippiNovember 1 (report and remittance, covering property presumed abandoned as of the preceding June 30)64Before reporting, holders must try to contact owners whose whereabouts they know; mailing a notice to the last-known address satisfies the law.65ms.findyourunclaimedproperty.com66
MissouriAll holders except life insurers: November 1 (period ending June 30); Life insurers: May 1 (period ending December 31)67For owners due $50 or more, send a letter to the last known address requesting positive confirmation before remitting; statute requires a first-class 'Address Correction Requested' notice within 12 months before turning property over.67reporting.treasurer.mo.gov68
MontanaNovember 1 for the 12 months before July 1; May 1 for life insurance companies for the prior calendar year.69Written notice to the apparent owner 60 to 120 days before filing, for property of $50 or more with a usable address and a claim not time-barred.69revenue.mt.gov70
NebraskaNovember 1 (report and payment) for the fiscal year ending the preceding June 30; life insurance companies: May 1 for the year ending the previous December 3171For each item over $25, send a notice letter to the owner's last known address 60 to 120 days before the report deadline; notices are also required for all dormant safe deposit boxes71nebraskalostcash.nebraska.gov72
NevadaReport and pay before November 1 each year (on or by October 31) for non-insurance holders; before May 1 (by April 30) for insurance companies.73Send notice 60–120 days before filing: first-class mail for property of $50 or more; certified mail for stocks, equity, retirement accounts or virtual currency worth $1,000 or more; plus email for $50 or more when the owner agreed to email.73nvup.gov74
New HampshireBefore November 1 for property presumed abandoned as of June 30; insurance companies before May 1 for property presumed abandoned as of December 31 of the prior year.75Not more than 120 days before filing, send written notice to the owner's last known address for property of $50 or more (if the address is not known to be wrong).75findnhmoney.gov76
New JerseyPersonal property: postmarked before November 1 (report year July 1 - June 30).77For property of $50 or more, a certified letter, return receipt requested, to the last known address 60 to 120 days before filing.77unclaimedfunds.nj.gov78
New MexicoNovember 1 for the 12 months ending June 30 (all holders except life insurers); life insurance companies by May 1 for the previous calendar year.79Send written notice to the apparent owner no more than 120 and no fewer than 60 days before filing, if the holder has an address not known to be inaccurate, the claim is not barred by a statute of limitations, and the property is worth $50 or more.80holdernm.unclaimedproperty.com81
New YorkDepends on the industry (OSC Calendar of Events): all business entities and brokers/dealers: report and pay by March 10 (cut-off Dec 31); banks: Nov 10 (cut-off June 30); utilities: Oct 10 (cut-off July 1); insurance companies: Sept 10 (cut-off Jan 1); court funds: Apr 10; consumer credit balances: Feb 15; NYS agencies: June 10; support collection units: Apr 10; virtual currency: Nov 10 (APL §1319).82Before reporting, holders must send notice to owners; for property over $1,000 (statute text as of 2018) a second notice by certified mail, return receipt requested, at least 60 days before the reporting date, unless the owner has claimed or the first mailing came back undeliverable.83osc.ny.gov84
North CarolinaNovember 1 (property dormant as of the prior June 30); life insurance companies May 1 (as of the prior December 31)85Written notice to the owner's last known address for securities worth $25+ and other property worth $50+, mailed 60-120 days before the report due date; must say interest and gains stay with the Treasurer after transfer86unclaimed.nccash.gov87
North DakotaBefore November 1 each year (covering the 12 months before July 1); life insurance companies before May 1 (for the preceding calendar year).88Send first-class mail notice (plus email if the owner agreed to email) to owners of property worth $25 or more, not more than 120 days before filing, using the statutory 'Notice.89unclaimedproperty.nd.gov90
OhioNovember 1 for property dormant as of June 30; life insurers May 1 for property dormant as of December 3191At least 30 days before reporting, send OUF-8 notice for items of $50+: first-class mail under $1,000, certified mail with return receipt for $1,000+ (up to $20 cost may be charged against the account)91unclaimedfunds.ohio.gov92
OklahomaBefore November 1 each year for property reportable as of the preceding July 1; life insurance companies before May 1 (as of the preceding March 1).93Written notice to the apparent owner not more than 120 days before filing, for property of $50 or more (and recurring payments under $50), when the holder has an address not known to be wrong.93yourmoney.ok.gov94
OregonNovember 1 each year (filed after October 1) for property dormant as of June 30; Treasury may postpone on written request.95For property of $100 or more, holders must try to contact the owner (phone, email, letter, personal contact) at least 60 days before filing and keep documentation for three years; due-diligence costs may not be deducted.96unclaimed.oregon.gov96
PennsylvaniaApril 15 of the year after the property became reportable.97Notice to the owner 60 to 120 days before the report date.97searchandclaimpa.gov98
Puerto RicoTwo-step cycle as of June 30: Initial (preliminary) report by August 10 (required from OCIF-regulated holders and banks; negative report if none); newspaper/web notices in August and September; publication certification by October 10; Final report with remittance by December 10 (required from all holders, including those not doing business in Puerto Rico)99Before remitting, holders publish newspaper and website notices (August and September) for items of $100 or more and post them in branches until November 30; Ley 36 holders other than financial institutions must have notified the owner that funds are available before the 5 years run.99ocif.pr.gov100
Rhode IslandReport and payment due before November 1 each year, covering the fiscal year July 1 to June 30.101Holders must mail a notice to the owner's last known address for any account of $50 or more, no more than 120 days before filing the report.101findrimoney.gov103
South CarolinaBefore November 1 each year, covering property presumed abandoned as of the preceding June 30; report and remittance (cash and securities) due together; all holder types including life insurers.104Written notice to the apparent owner's last known address no more than 120 days before filing, for property of $50 or more, unless the address is known to be bad or the claim is time-barred.104southcarolina.findyourunclaimedproperty.com105
South DakotaNovember 1 (property dormant as of June 30) for all holders except life insurers; life insurance companies by May 1 (as of December 31).106For property of $50 or more, mail notice to the owner at least 60 days before reporting (not needed if records show the address is wrong).106southdakota.findyourunclaimedproperty.com107
TennesseeNovember 1 each year, covering the 12 months before July 1 (fiscal year ending June 30); payment is due with the report108Mail a notice by first-class mail 60 to 180 days before filing to each owner with a valid address and property of $50 or more (also by e-mail if the owner agreed to e-mail).110treasury.tn.gov109
TexasJuly 1 annually, covering property presumed abandoned as of March 1 (report year March 2 - March 1).111For property over $250, mail or email a written notice to the owner's last known address no later than 60 days before delivery; the Comptroller's guidelines say "by May 1".111claimittexas.gov112
U.S. Virgin IslandsBefore November 1 each year, covering the 12 months before July 1.113Send written notice to the apparent owner 60 to 120 days before filing, if the holder has an address not known to be wrong, the claim is not time-barred, and the property is worth $50 or more.113usviholder.unclaimedproperty.com114
UtahStatute: before November 1 each year, covering the 12 months preceding July 1.115First-class mail 60 to 180 days before filing when an address is on file and value is $50 or more; also email if the owner consented.115mycash.utah.gov116
VermontMay 1 each year (postmark accepted; next business day if May 1 falls on a weekend or holiday), covering the 12 months before January 1; insurance companies report the preceding calendar year.117First-class mail notice to owners 60-180 days before filing for property of $50 or more when the holder has a valid address (also email if the owner opted into email), with the statutory heading.118vermontholder.unclaimedproperty.com117
VirginiaBefore November 1 for the period ending June 30; insurance corporations before May 1 for the period ending December 31 of the previous year.119For property of $100 or more, first-class letter to the last known address at least 60 days before reporting: by September 1 for a November 1 report, by March 1 for a May 1 report.120vamoneysearch.gov121
WashingtonOctober 31 each year, covering the 12 months before July 1 (property dormant as of June 30).122First-class mail notice to owners with a valid address for property of $50 or more (from Jan 1, 2026; previously $75).122ucp.dor.wa.gov126
West VirginiaBefore November 1 each year, covering July 1–June 30.128First-class letter to owners with property of $50 or more (or any safe deposit box) not more than 120 and not less than 60 days before filing, unless the address is known bad.128wvunclaimedproperty.gov129
WisconsinNovember 1 for the fiscal year ending June 30 (report and payment); safe deposit box contents delivered by December 1; weekend/holiday rolls to next business day (2026: Monday, November 2)130First-class mail notice between July 1 and September 1 to owners of property valued at $50 or more (unless the address is known invalid), with a required 'Notice.131tap.revenue.wi.gov132
WyomingNovember 1 each year, for the period ending June 30; report and payment are due together (postmarked before November 1 per the timetable)133Written notice to the owner's last known address not more than 120 days before filing, for property of $50 or more133wyoming.findyourunclaimedproperty.com134

Sources

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

  1. Code of Alabama § 35-12-76 Alabama Legislature (ALISON) · alison.legislature.state.al.us · current code as displayed Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    (c) The report shall be filed before November 1 of each year and cover the 12 months next preceding July 1 of that year.
    (d) The holder shall send written notice to the apparent owner, not less than 60 days before filing the report, stating that the holder is in possession of property subject to this article, if all of the following requirements are met:
  2. Submit a Holder Report Alabama Unclaimed Property · unclaimed.alabama.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  3. Alaska Statutes AS 34.45, Uniform Unclaimed Property Act Alaska State Legislature (akleg.gov) · akleg.gov · site serves the 2025 statutes (page script year=2025) · checked Nov. 3, 2026
    Quoted text (2)
    The report required under (a) of this section shall be filed before November 1 of each year for unclaimed property held as of June 30 of that year.
    Not more than 120 days before filing the report required by this section, the holder in possession of property presumed abandoned and subject to custody as unclaimed property under AS 34.45.110 — 34.45.430 shall send written notice to the apparent owner at the owner's last known address informing the owner that the holder is in possession of property subject to this chapter if
  4. Submit a Holder Report Alaska Department of Revenue, Treasury Division · unclaimedproperty.alaska.gov · read Nov. 3, 2026; page undated · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  5. 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 (2)
    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:
  6. NAUPA State-by-State Reporting Resource — Arizona National Association of Unclaimed Property Administrators (unclaimed.org) · unclaimed.org · checked Nov. 3, 2026
    Quoted text (1)
    Reporting website: https://azdor.gov/unclaimed-property/holders-report-property
  7. Report Unclaimed Property (holder FAQ) Arkansas Auditor of State · auditor.ar.gov · checked Nov. 3, 2026
    Quoted text (1)
    Businesses and government agencies are required to report and remit unclaimed property by November 1st every year. Reports and remittances must be received in our office by the last business day in October.
  8. Holder Seminar 2026 Session 2 – Identifying Reportable Property & Due Diligence Arkansas Auditor of State (presenters from contract firms) · auditor.ar.gov · September 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Occur not more than 180-days and not less than 90-days prior to report
  9. Arkansas Unclaimed Property Reporting Booklet (Revised July 2026) Arkansas Auditor of State · auditor.ar.gov · July 2026 · checked Nov. 3, 2026
    Quoted text (1)
    https://www.claimitar.gov/app/submit-a-report
  10. Unclaimed Property Law and Regulations (official SCO compilation of Code of Civil Procedure section 1500-1582 and 2 CCR 1150 et seq.) (PDF) California State Controller's Office · sco.ca.gov · February 2026 · checked Nov. 3, 2026
    Quoted text (1)
    (d) The report shall be filed before November 1 of each year as of June 30 or fiscal yearend next preceding, but the report of life insurance corporations, and the report of all insurance corporation demutualization proceeds subject to Section 1515.5, shall be filed before May 1 of each year as of December 31 next preceding.
  11. How to Report California State Controller's Office · sco.ca.gov · checked Nov. 3, 2026
    Quoted text (2)
    California Unclaimed Property Law requires businesses to notify property owners by mail if they have property that will become reportable within 6-12 months.
    Submit the Notice Report online before November 1.
  12. Deadlines Colorado Department of the Treasury · unclaimedproperty.colorado.gov · checked Nov. 3, 2026
    Quoted text (1)
    Insurance Companies December 31st May 1st All Others June 30th November 1st
  13. Colorado Revised Statutes 2024, Title 38 (Article 13 extract) Colorado General Assembly, Office of Legislative Legal Services · content.leg.colorado.gov · archived copy, captured Sept. 26, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (2)
    (1) Except as otherwise provided in subsection (2) of this section and subject to subsection (3) of this section, the report under section 38-13-401 must be filed before November 1 of each year and cover the twelve months preceding July 1 of that year.
    (1) The notice under section 38-13-501 must contain a heading that reads substantially as follows: "Notice. The State of Colorado requires us to notify you that your property may be transferred to the custody of the state treasurer if you do not contact us before [insert date that is thirty days after the date of this notice].".
  14. FAQs – Reporting Property Colorado Department of the Treasury · unclaimedproperty.colorado.gov · checked Nov. 3, 2026
    Quoted text (1)
    Due diligence must be performed not more than 180 days, nor less than 60 days prior to filing the report.
  15. Reporting Guidelines Colorado Department of the Treasury · unclaimedproperty.colorado.gov · checked Nov. 3, 2026
    Quoted text (1)
    Reports must be submitted online at: https://unclaimedproperty.colorado.gov/app/submit-a-report
  16. 2026 Supplement to the General Statutes, Chapter 32 (sections amended in 2025 sessions) Connecticut General Assembly · cga.ct.gov · 2026 Supplement, revised to January 1, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    (b) Not later than March thirty-first following the close of the calendar year in which property is presumed abandoned, the holder shall pay or deliver such property to the Treasurer and file, on forms that the Treasurer shall provide, a report of unclaimed property.
    (a) Between July first and September thirtieth, inclusive, of the calendar year in which a presumption of abandonment is to take effect, if the owner's claim is not barred by law, the holder shall notify the owner thereof and take reasonable steps to prevent abandonment from being presumed.
  17. FAQs: Holder Reporting Connecticut Office of the Treasurer, Unclaimed Property Division · ctbiglist.gov · Revised: June 2025 · checked Nov. 3, 2026
    Quoted text (1)
    All reports should be submitted on our website at https://ctbiglist.gov/app/submit-a-report
  18. Holder Deadlines Delaware Department of Finance, Office of Unclaimed Property · unclaimedproperty.delaware.gov · checked Nov. 3, 2026
    Quoted text (1)
    All Other: Holders, Business Associates, and Corporations December 31st March 1st Banking Organizations June 30th November 10th Insurance Companies December 31st December 20th
  19. Delaware Code Title 12, Chapter 11, Subchapter II. Unclaimed Property (§§ 1130-1191) Delaware General Assembly / Delaware Code Online · delcode.delaware.gov · current Delaware Code Online text (latest session law cited: 84 Del. Laws c. 368, 2024) · checked Nov. 3, 2026
    Quoted text (1)
    The holder of property presumed abandoned shall send to the owner notice that complies with § 1149 of this title in a format acceptable to the State Escheator, by first-class United States mail, not more than 120 days nor less than 60 days before filing the report under § 1142 of this title, or at any time as directed under § 1171(5) of this title, if both of the following apply:
  20. Submit a Holder Report Delaware Department of Finance, Office of Unclaimed Property · unclaimedproperty.delaware.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  21. Holder Deadlines Office of the Chief Financial Officer, Government of the District of Columbia · unclaimedproperty.dc.gov · checked Nov. 3, 2026
    Quoted text (1)
    Reports and remittances are due for corporations, government agencies, banks and other financial institutions on October 31st of each year for fiscal year ending the preceding June 30th
  22. D.C. Code § 41–155.01. Notice to apparent owner by holder. Council of the District of Columbia (D.C. Law Library) · code.dccouncil.gov · current as published on code.dccouncil.gov, Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    the holder of property presumed abandoned shall send to the apparent owner notice by first-class United States mail that complies with § 41-155.02 in a format acceptable to the Administrator not more than 180 days nor less than 60 days before filing the report
  23. Submit a Holder Report Office of the Chief Financial Officer, Government of the District of Columbia · unclaimedproperty.dc.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, or to submit a negative report, click the button below.
  24. Chapter 717, Florida Statutes (2026), Florida Disposition of Abandoned Personal Property Act The Florida Legislature · leg.state.fl.us · 2026 Florida Statutes · checked Nov. 3, 2026
    Quoted text (2)
    (11) The report must be filed before May 1 of each year. The report applies to the preceding calendar year.
    At least 90 days, but not more than 180 days, before filing the report required by this section, a holder in possession of presumed abandoned property shall send written notice by first-class United States mail to the apparent owner’s last known address as shown in the holder’s records or from other available sources, or by e-mail if the apparent owner has elected for e-mail delivery, informing the apparent owner that the holder is in possession of property subject to this chapter, provided that the holder’s records contain a mailing or e-mail address for the apparent owner which is not known by the holder to be inaccurate.
  25. Chapter 69G-20, Florida Administrative Code (Unclaimed Property) - compiled rules PDF Florida Department of Financial Services · myfloridacfo.com · checked Nov. 3, 2026
    Quoted text (1)
    (1) If the due date for filing the Report of Unclaimed Property prescribed under Section 717.117, F.S., falls on a Saturday or Sunday, the following Monday will be considered the due date.
  26. Holder Reporting (Report/Remit Abandoned Property) Florida Department of Financial Services · portal.claimyourcashfl.gov · checked Nov. 3, 2026
    Quoted text (1)
    All abandoned property reports MUST be filed through the Holder Reporting Online System, including zero reports.
  27. Holder Reporting Georgia Department of Revenue · dor.georgia.gov · checked Nov. 3, 2026
    Quoted text (2)
    Holder reports are due on November 1st for all holders except insurance companies. Insurance companies must report by May 1st.
    Holders are required to submit electronic reports through our online [https://gareporting.unclaimedproperty.com/]portal
  28. State of Georgia Unclaimed Property Annual Filing Report, Report Year 2026 (holder booklet) Georgia Department of Revenue · dor.georgia.gov · cover dated 05/2025; Report Year 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Amounts over $10,000 require the notice to be sent by Certified Mail.
  29. Reporting Guidelines for Holders of Unclaimed Property Government of Guam, Department of Administration – Treasurer of Guam · doa.guam.gov · v. 03/2023 (file dated March 30, 2023) · checked Nov. 3, 2026
    Quoted text (3)
    The Holder Notice Report is due November 1 and December 1 of each year.
    Before October 1, Holders must send notices to owners of securities, safe deposit boxes, and property with a value of $25 or more prior to reporting the accounts to the Treasurer of Guam (TOG).
    The TOG has a fillable Holder Report that can be completed and submitted.
  30. Guidelines for Reporting & Remitting Unclaimed Property (PDF) Department of Budget and Finance (State of Hawaii) · budget.hawaii.gov · Revised January 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Holders submit a report and remittance by the November 1 deadline.
  31. Holder Information – Frequently Asked Questions Department of Budget and Finance (State of Hawaii) · budget.hawaii.gov · page modified Feb. 14, 2020 (WordPress API) · checked Nov. 3, 2026
    Quoted text (2)
    A notarized holder report cover sheet and affidavit stating that written notice was sent to the apparent owner, must be included with a holder report.
    Currently the State of Hawaii Unclaimed Property Program does not host an upload website for submissions.
  32. Holder Deadlines Idaho State Treasurer's Office, Unclaimed Property Division · yourmoney.idaho.gov · checked Nov. 3, 2026
    Quoted text (1)
    All reports and remittances are due by November 1.
  33. FY 2027 Idaho Holder Reporting Manual Idaho State Treasurer's Office, Unclaimed Property Division · yourmoney.idaho.gov · FY 2027 (as titled) · checked Nov. 3, 2026
    Quoted text (1)
    Idaho requires a letter to be sent to the owner no less than 60 days and no more than 180 days of the November 1 reporting deadline. Letters are not required to be sent via certified mail.
  34. Submit a Holder Report Idaho State Treasurer's Office, Unclaimed Property Division · yourmoney.idaho.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  35. FAQs Illinois State Treasurer · icash.illinoistreasurer.gov · checked Nov. 3, 2026
    Quoted text (1)
    “(b) Subject to subsection (c), the report under Section 15-401 to be filed by business associations, utilities, and life insurance companies must be filed before May 1 of each year for the immediately preceding calendar year.”
  36. 74 Ill. Adm. Code 760 - Revised Uniform Unclaimed Property Act rules (PDF posted by the Treasurer) Illinois State Treasurer · icash.illinoistreasurer.gov · rules as amended at 46 Ill. Reg. 16898, effective Sept. 26, 2022 · checked Nov. 3, 2026
    Quoted text (1)
    Unless otherwise provided by the Act or these rules, the holder of property presumed abandoned shall send to the apparent owner a due diligence notice by first-class U.S. Mail between 60 days and one year before reporting the property (see 765 ILCS 1026/15-501(a)).
  37. Instructions for Filing the Annual Report of Unclaimed Property (Cash and Securities) Illinois State Treasurer · icash.illinoistreasurer.gov · checked Nov. 3, 2026
    Quoted text (1)
    ONLINE REPORTING NOTICE – Online reporting is REQUIRED for holders submitting all reports.
  38. Reporting Guidelines Office of the Indiana Attorney General, Unclaimed Property Division · indianaunclaimed.gov · checked Nov. 3, 2026
    Quoted text (1)
    Holders are required to report unclaimed property annually by November 1st. The reporting deadline for life insurance companies is May 1st.
  39. FAQs – Reporting Property Office of the Indiana Attorney General, Unclaimed Property Division · indianaunclaimed.gov · checked Nov. 3, 2026
    Quoted text (1)
    Due diligence must be performed no more than one hundred eighty (180) days, or no less than sixty (60) days, prior to the filing of the report.
  40. Submit a Holder Report Office of the Indiana Attorney General, Unclaimed Property Division · indianaunclaimed.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  41. Iowa Code 2026, Chapter 556 – Disposition of Unclaimed Property Iowa Legislature · legis.iowa.gov · Iowa Code 2026 (PDF generated Dec. 9, 2025) · checked Nov. 3, 2026
    Quoted text (2)
    The report shall be filed annually before November 1 for the fiscal year ending on the preceding June 30.
    A holder is not required to make a due diligence mailing to owners whose property has an aggregate value of less than fifty dollars.
  42. Submit a Report Treasurer of State of Iowa · greatiowatreasurehunt.gov · checked Nov. 3, 2026
    Quoted text (1)
    created with a third-party software if the report has more than 10 properties or safe deposit boxes.
  43. Reporting Guidelines (all panels) Kansas State Treasurer · missingmoney.ks.gov · checked Nov. 3, 2026
    Quoted text (2)
    Reporting Due dates: November 1st for all business other than life insurance. May 1st for life insurance companies. If the reporting due date falls on a weekend the following Monday will serve as the due date. All items should be postmarked by the due date.
    Due diligence: Letters for items over $100, safe deposit boxes and stock should be mailed no more than 120 days and no less than 60 days before the report is filed.
  44. Submit a Report Kansas State Treasurer · missingmoney.ks.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created a NAUPA report file and need to submit it or you need to submit a Negative ($0) Report, click the button below.
  45. KRS 393A.240 When report to be filed. Kentucky Legislative Research Commission · apps.legislature.ky.gov · effective July 14, 2018 · checked Nov. 3, 2026
    Quoted text (1)
    Except as otherwise provided in subsection (2) of this section, and subject to subsection (3) of this section, the report under KRS 393A.220 shall be filed before November 1 of each year and cover the twelve (12) months preceding July 1 of that year.
  46. KRS 393A.270 Notice to apparent owner by holder. Kentucky Legislative Research Commission · apps.legislature.ky.gov · effective July 14, 2018 · checked Nov. 3, 2026
    Quoted text (1)
    Subject to subsection (2) of this section, the holder of property presumed abandoned shall send to the apparent owner notice by first-class United States mail that complies with KRS 393A.280 in a format acceptable to the administrator not more than one hundred eighty (180) days nor less than sixty (60) days before filing the report under KRS 393A.220 if:
  47. 20 KAR 1:080 (engrossed text) Kentucky Legislative Research Commission · apps.legislature.ky.gov · (020 KAR 001:080. 26 Ky.R. 491; 989; eff. 11-15-1999; 30 Ky.R. 1582; 2014; eff. 3-18- 2004; 33 Ky.R. 190; 718; eff. 10-6-2006; Crt eff. 6-12-2019; Crt to Am 4-15-2026; Am due 10-15-2027; 52 Ky.R. 2111, 483; eff. 9-15-2026.) · checked Nov. 3, 2026
    Quoted text (1)
    Holders are required to submit their report by electronic submission through the designated online portal in the format required by the department at https://kyholder.unclaimedproperty.com/Account/Login.
  48. Report Unclaimed Property (Kentucky State Treasury) Kentucky State Treasury, Unclaimed Property Division · treasury.ky.gov · archived copy, captured Sept. 21, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    All reports must be filed using this portal.
  49. Reporting guidelines Louisiana Department of the Treasury, Unclaimed Property Division · unclaimedproperty.la.gov · checked Nov. 3, 2026
    Quoted text (2)
    All June 30 th Oct 31 st
    Report files must be uploaded to the secure portal on the Holder Reporting Page.
  50. La. R.S. 9:159 Louisiana State Legislature · legis.la.gov · code text as displayed Nov. 3, 2026; history line in text · checked Nov. 3, 2026
    Quoted text (1)
    (1) The holder of property presumed abandoned shall send written notice to the apparent owner not more than one hundred twenty days nor less than sixty days before filing the report required by this Section, stating that the holder is in possession of property subject to this Chapter if each of the following applies:
  51. 33 M.R.S. §2093 Maine Legislature, Office of the Revisor of Statutes · legislature.maine.gov · current through Second Regular Session, 132nd Legislature (current through October 1, 2026 per chapter notice) · checked Nov. 3, 2026
    Quoted text (1)
    Except as otherwise provided in subsection 2 and subject to subsection 3, the report under section 2091 must be filed before November 1st of each year and cover the 12 months preceding July 1st of that year.
  52. 33 M.R.S. §2101 Maine Legislature, Office of the Revisor of Statutes · legislature.maine.gov · current through Second Regular Session, 132nd Legislature (current through October 1, 2026 per chapter notice) · checked Nov. 3, 2026
    Quoted text (1)
    Subject to subsection 2, the holder of property presumed abandoned shall send to the apparent owner notice by first class United States mail that complies with section 2102 in a format acceptable to the administrator not more than 180 days nor less than 60 days before filing the report under section 2091 if:
  53. Contact Us Office of the Maine State Treasurer · maineunclaimedproperty.gov · read Nov. 3, 2026; page undated · checked Nov. 3, 2026
    Quoted text (1)
    Use https://www.maineunclaimedproperty.gov/app/submit-a-report
  54. Maryland Code, Commercial Law § 17-310 Maryland General Assembly (mgaleg.maryland.gov) · mgaleg.maryland.gov · current text as displayed Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    (d) The report shall be for the period of July 1 through June 30 of each year and filed no later than October 31 of that year. However, the reporting period for an insurance corporation shall be from January 1 through December 31 of each year and the report shall be filed no later than April 30 of the following year.
  55. Maryland Code, Commercial Law § 17-308.2 Maryland General Assembly (mgaleg.maryland.gov) · mgaleg.maryland.gov · current text as displayed Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Not more than 120 days or less than 30 days before the filing of the report required under § 17–310 of this subtitle, the holder in possession of presumed abandoned property shall send a written notice by first–class mail to the apparent owner of presumed abandoned property valued at $100 or more to the owner’s last known address informing the owner that:
  56. Submit a Report Comptroller of Maryland · claimitmd.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  57. Reporting Guidelines Massachusetts Office of the State Treasurer, Unclaimed Property Division · findmassmoney.gov · checked Nov. 3, 2026
    Quoted text (1)
    All Holders (Except Life Insurers) June 30 th On or before September 1 st November 1 st
  58. FAQs: General Massachusetts Office of the State Treasurer, Unclaimed Property Division · findmassmoney.gov · checked Nov. 3, 2026
    Quoted text (1)
    In accordance with Massachusetts General Law c. 200A, Section 7A, a due diligence notice must be sent by first-class mail to every owner whose property is $100 or more to their last known address at least 60 days prior to filing a report and turning over assets to the Unclaimed Property Division.
  59. Submit a Holder Report Massachusetts Office of the State Treasurer, Unclaimed Property Division · findmassmoney.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  60. Reporting Information Michigan Department of Treasury · unclaimedproperty.michigan.gov · checked Nov. 3, 2026
    Quoted text (1)
    Due Date: The due date for filing the unclaimed property annual report is the first business day of July for property reaching its dormancy period as of March 31 of that year.
  61. Manual for Reporting Unclaimed Property (Form 2013, Rev 03-26) Michigan Department of Treasury · unclaimedproperty.michigan.gov · Revised February 2026 (Form 2013 Rev 03-26) · checked Nov. 3, 2026
    Quoted text (2)
    Must be sent not less than 60 days, nor more than 365 days, before the filing of the report.
    Holder Reports should be filed through the Unclaimed Property website .
  62. Minnesota Statutes chapter 345, Unclaimed Property (full chapter) Minnesota Office of the Revisor of Statutes · revisor.mn.gov · 2026 Minnesota Statutes · checked Nov. 3, 2026
    Quoted text (2)
    The report shall be filed before November 1 of each year as of June 30 next preceding, but the report of life insurance corporations shall be filed before October 1 of each year as of December 31 next preceding.
    Not more than 120 days before filing the report required by this section, the holder in possession of property abandoned and subject to custody as unclaimed property under this chapter shall send written notice to the presumed owner at that owner's last known address informing the owner that the holder is in possession of property subject to this chapter and advising the owner of the steps necessary to prevent abandonment if:
  63. Submit a Report (holders) Minnesota Department of Commerce, Unclaimed Property Program · unclaimedproperty.mn.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created a NAUPA report file and need to submit it or you need to submit a Negative ($0) Report, click the button below.
  64. House Bill 1513 (As Introduced), 2019 Regular Session: amends 89-12-53 and brings forward Sections 89-12-3 through 89-12-49 and 89-12-55 in full Mississippi Legislature · billstatus.ls.state.ms.us · statute text as of the 2019 Regular Session (bill died; brought-forward sections reproduce the law then in force) · checked Nov. 3, 2026
    Quoted text (1)
    The report shall be filed before November 1 of each year in which a report is required as of June 30 next preceding.
  65. FAQ's: Reporting Property Office of the Mississippi State Treasurer (portal) · ms.findyourunclaimedproperty.com · as displayed Nov. 3, 2026 (one answer refers to 2021) · checked Nov. 3, 2026
    Quoted text (1)
    We suggest you send your due diligence letters at least 60 days before reporting your unclaimed property funds. We also suggest you send due diligence letters for property of $50 or more.
  66. Unclaimed Property Reporting (for businesses) Office of the Mississippi State Treasurer · treasury.ms.gov · checked Nov. 3, 2026
    Quoted text (1)
    Holder Reporting – Home (ms.findyourunclaimedproperty.com)
  67. Reporting Unclaimed Property (holder FAQ) Missouri State Treasurer's Office · treasurer.mo.gov · checked Nov. 3, 2026
    Quoted text (2)
    November 1, using a June 30 cutoff – all holders except life insurance companies
    If the owner is due $50 or more, an attempt to locate the owner, known as due diligence, must be performed before remitting the property.
  68. Holder Reporting – Home (online reporting portal) Missouri State Treasurer's Office · reporting.treasurer.mo.gov · Version 2.0.8094.17139 (live page) · checked Nov. 3, 2026
    Quoted text (1)
    Welcome to the Missouri State Treasurer's Unclaimed Property online reporting portal.
  69. 70-9-808, MCA: Report of abandoned property Montana Legislature (Legislative Services Division) · mca.legmt.gov · Montana Code Annotated 2025 · checked Nov. 3, 2026
    Quoted text (2)
    The report must be filed before November 1 of each year and cover the 12 months next preceding July 1 of that year, but a report with respect to a life insurance company must be filed before May 1 of each year for the calendar year next preceding.
    The holder of property that is presumed abandoned shall send written notice to the apparent owner, not more than 120 days or less than 60 days before filing the report, stating that the holder is in possession of property subject to this part if:
  70. Montana Unclaimed Property Reporting Montana Department of Revenue · revenue.mt.gov · archived copy, captured June 22, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    Montana Unclaimed Property Reporting
  71. Report Requirements (holders) Nebraska State Treasurer - Unclaimed Property Division (NebraskaLostCash.nebraska.gov) · nebraskalostcash.nebraska.gov · checked Nov. 3, 2026
    Quoted text (2)
    Reports and remittance are to be filed by November 1 for the fiscal year ending the preceding June 30. Life insurance corporations must file by May 1 for the year ending the previous December 31.
    To practice good due diligence, for each item of unclaimed property above $25, you should send a notification letter to the last known address of the owner at least 60 days and no more than 120 days before the reporting deadline.
  72. Submit a Report (holders) Nebraska State Treasurer - Unclaimed Property Division (NebraskaLostCash.nebraska.gov) · nebraskalostcash.nebraska.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created a NAUPA report file and need to submit it or you need to submit a Negative ($0) Report, click the button below. Please note: Negative Reports must be filed electronically, or they will not be processed.
  73. Holder Reporting Manual, State of Nevada, Fiscal Year 2027 Nevada Treasury, Unclaimed Property (Nevada State Treasurer) · nvup.gov · Fiscal year 2027 edition · checked Nov. 3, 2026
    Quoted text (2)
    Insurance entities’ reports are due before May 1st of each year for property presumed abandoned during the calendar year ending December 31st.
    Due diligence is required to be sent between 120 days and 60 days prior to the submission of a report.
  74. Nevada – State-by-State Reporting Information National Association of Unclaimed Property Administrators (NAUPA) · unclaimed.org · checked Nov. 3, 2026
    Quoted text (1)
    Reporting website: https://www.nvup.gov/app/submit-a-report
  75. RSA Chapter 471-C, Custody and Escheat of Unclaimed and Abandoned Property New Hampshire General Court · gc.nh.gov · archived copy, captured Jan. 6, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (2)
    The report shall be filed before November 1 of each year for property presumed to be abandoned as of June 30 of that year, but the report of any insurance company, including the report of unclaimed demutualization proceeds under RSA 471-C:7-a, shall be filed before May 1 of each year for funds owing under insurance policies presumed to be abandoned as of December 31 of the preceding year.
    Not more than 120 days before filing the report required by this section, the holder in possession of property abandoned and subject to custody as unclaimed property under this chapter, except for demutualization proceeds under RSA 471-C:7-a, shall send written notice to the apparent owner at such owner's last known address informing the owner that the holder is in possession of property subject to this chapter if:
  76. Submit a Holder Report New Hampshire State Treasury, Abandoned Property Division · findnhmoney.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, or you are looking to file a negative report, click the button below.
  77. Holder Reporting FAQs New Jersey Department of the Treasury, Unclaimed Property Administration · unclaimedproperty.nj.gov · page last updated Oct. 10, 2025 · checked Nov. 3, 2026
    Quoted text (2)
    Reports containing personal property must be postmarked before November 1st covering the previous reporting cycle (July 1st through June 30th). Reports containing life insurance property must be postmarked before May 1st covering the previous reporting cycle (January 1st through December 31st).
    If the abandoned property is $50 or greater a due diligence letter must be sent via certified mail return receipt requested to the apparent owner at the last known address not more than 120 days and not less than 60 days prior to the report submission.
  78. Holder Reporting Reminder New Jersey Department of the Treasury, Unclaimed Property Administration · unclaimedproperty.nj.gov · Updated January 2025 · checked Nov. 3, 2026
    Quoted text (1)
    The UPA requires all Holders to utilize the online system.
  79. When to file an extension New Mexico Taxation and Revenue Department · tax.newmexico.gov · May 21, 2025 (page modified) · checked Nov. 3, 2026
    Quoted text (2)
    In New Mexico, holders other than life insurance companies must file reports on or before November 1 of each year for the 12 months previous to July 1 of that year.
    Life Insurance company holders must file on or before May 1 of each year for the previous calendar year.
  80. NMSA 1978 Chapter 7, Article 8A, Uniform Unclaimed Property Act (1995), Sections 7-8A-1 to 7-8A-31, with annotations New Mexico Compilation Commission (NMOneSource.com) · nmonesource.com · Current NMSA 1978 as published on NMOneSource (site last modified 11/02/2026); latest Article 8A amendment shown: Laws 2021, ch. 65 · checked Nov. 3, 2026
    Quoted text (1)
    F. The holder of property presumed abandoned shall send written notice to the apparent owner, not more than one hundred twenty days or less than sixty days before filing the report, stating that the holder is in possession of property subject to the Uniform Unclaimed Property Act (1995), if:
  81. Reporting methods & requirements New Mexico Taxation and Revenue Department · tax.newmexico.gov · May 21, 2025 (page modified) · checked Nov. 3, 2026
    Quoted text (1)
    We encourage all holders to file online at https://holdernm.unclaimedproperty.com/ .
  82. Handbook for Reporters of Unclaimed Funds (PDF) Office of the New York State Comptroller, Office of Unclaimed Funds · osc.ny.gov · archived copy, captured July 23, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    a utility company subject to the filing requirements of Articles IV, V, §§ 1311 and 1315 may combine the filing for Article V and §1315 because they have the same deadline of March 10th, but must submit a separate report for Article IV and §1311 because their deadline, October 10th, is different.
  83. A.10118 of 2017-18 (Weinstein, at request of the State Comptroller): technical APL amendments; quotes APL §§402, 501, 1315, 1405, 1406, 1422 New York State Assembly (nyassembly.gov bill search) · nyassembly.gov · bill introduced March 16, 2018; passed Assembly June 5, 2018, referred to Senate Rules (not enacted) · checked Nov. 3, 2026
    Quoted text (1)
    provided that no notice pursuant to this subdivision shall be required where: (a) such holder has received a claim from the
  84. Unclaimed Funds (home page) Office of the New York State Comptroller, Office of Unclaimed Funds · osc.ny.gov · archived copy, captured Oct. 31, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    If you are a Holder securely upload your NAUPA file.
  85. Holder Information and Reporting North Carolina Department of State Treasurer · nccash.gov · checked Nov. 3, 2026
    Quoted text (1)
    For all other holders, the reporting due date is November 1, for all property that reached its dormancy holding period as of the prior June 30 and for which the owners could not be located.
  86. Holder Frequently Asked Questions North Carolina Department of State Treasurer · nccash.gov · checked Nov. 3, 2026
    Quoted text (1)
    North Carolina General Statute 116B-59(b) requires that notices be mailed not more than 120 or less than 60 days from the reporting due date.
  87. Step 4: Submit Your Report and Remit Funds Due North Carolina Department of State Treasurer · nccash.gov · checked Nov. 3, 2026
    Quoted text (1)
    Reports can be uploaded or manually entered at NCCash Holder Report. [https://unclaimed.nccash.gov/app/submit-a-report]
  88. N.D.C.C. chapter 47-30.2, Revised Uniform Unclaimed Property Act North Dakota Legislative Branch · legis.nd.gov · PDF created June 30, 2025 (after 2025 HB 1149); same file the program site links as /docs/ND_Revised_Uniform_UCP_Act.pdf · checked Nov. 3, 2026
    Quoted text (1)
    Except as otherwise provided under this section, the report under section 47-30.2-21 must be filed before November first of each year and cover the twelve months preceding July first of that year.
  89. Report Guidelines ND Dept. of Trust Lands, Unclaimed Property Division · unclaimedproperty.nd.gov · not dated; read Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    As required by N.D.C.C. Section 47-30.2-26 and N.D.C.C. Section 47-30.2-27 if the account is $25 or more, you have an obligation to send a letter to the owner's last know address not more than 120 days prior to filing this report.
  90. Submit a Holder Report ND Dept. of Trust Lands, Unclaimed Property Division · unclaimedproperty.nd.gov · not dated; read Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, or to file a negative report, click the button below.
  91. Frequently Asked Questions Ohio Department of Commerce · com.ohio.gov · checked Nov. 3, 2026
    Quoted text (2)
    Most holders: November 1 for property dormant as of June 30.
    At least 30 days before reporting, holders must send an OUF‑8 Notice of Unclaimed Funds to owners.
  92. Report Unclaimed Funds Ohio Department of Commerce · com.ohio.gov · checked Nov. 3, 2026
    Quoted text (1)
    File reports online: Create and submit reports on the Unclaimed Funds website.
  93. Oklahoma Statutes Title 60 (Property), Uniform Unclaimed Property Act, 60 O.S. §§651-688 Oklahoma Legislative Service Bureau · oklegislature.gov · compiled title; latest amendments shown Laws 2025, c. 421, eff. Nov. 1, 2025 · checked Nov. 3, 2026
    Quoted text (2)
    D. The report shall be filed before November 1 of each year for property reportable as of the preceding July 1, but the report of any life insurance company shall be filed before May 1 of each year for property reportable as of the preceding March 1.
    E. Not more than one hundred twenty (120) days before filing the report required by this section, the holder in possession of property presumed abandoned and subject to custody as unclaimed property under the Uniform Unclaimed Property Act shall send written notice to the apparent owner at the owner’s last-known address informing the owner that the holder is in possession of property subject to the Uniform Unclaimed Property Act if:
  94. OK Unclaimed Property home Oklahoma State Treasurer (yourmoney.ok.gov) · yourmoney.ok.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you are a Holder, choose the option below to securely upload your NAUPA file:
  95. ORS Chapter 98, Lost, Unclaimed or Abandoned Property (2025 edition) Oregon State Legislature (Legislative Counsel) · oregonlegislature.gov · archived copy, captured Feb. 21, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    Except as otherwise provided under ORS 312.560 (2), the holder shall file the report after October 1, but no later than November 1, of each year for accounts dormant as of June 30.
  96. Oregon Holder Reporting Handbook Oregon State Treasury, Unclaimed Property Program · unclaimed.oregon.gov · archived copy, captured May 24, 2025 (view capture) · checked Nov. 3, 2026
    Quoted text (2)
    Oregon requires holders to make a diligent effort to locate owners of property valued at $100 or greater before remitting the property to Oregon State Treasury’s Unclaimed Property Program.
    You may also use the Treasury's free reporting tool at https://unclaimed.oregon.gov/app/submit-a-report.
  97. The Fiscal Code, Act of Apr. 9, 1929, P.L. 343, No. 176, Article XIII.1 (72 P.S. § 1301.1 et seq.) Pennsylvania General Assembly · palegis.us · text displayed Nov. 3, 2026; latest Article XIII.1 amendment shown: July 17, 2024, P.L.910, No.81 · checked Nov. 3, 2026
    Quoted text (2)
    The report shall be filed on or before April 15 of the year following the year in which the property first became subject to custody and control of the Commonwealth under this article.
    The holder of property presumed abandoned shall send notice to the owner, not more than one hundred twenty (120) days nor less than sixty (60) days prior to the date in which the corresponding report is to be submitted to the State Treasurer, stating that the holder is in possession of property subject to this article, if:
  98. Submit a Holder Report Pennsylvania Treasury Department · searchandclaimpa.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, click the button below.
  99. Guía para la preparación del Informe Anual (holders) OCIF · docs.pr.gov · not stated · checked Nov. 3, 2026
    Quoted text (2)
    Toda institución financiera o tenedor vendrá obligado a rendir al Comisionado anualmente y no más tarde del 10 de agosto, un informe donde haga constar las cantidades en poder de dichas instituciones mayores de un dólar ($1.00), al 30 de junio del año en curso, no reclamadas por el depositante o por la persona con derecho a las mismas durante los cinco años (5) precedentes.
    Publicarán anualmente, una vez durante cada uno de los meses de agosto y septiembre en un periódico de circulación general un aviso de aquellas partidas que en ley apliquen ($100 en adelante).
  100. Manual for On-Line Reporting for Unclaimed Property Holders OCIF · docs.pr.gov · not stated · checked Nov. 3, 2026
    Quoted text (2)
    The reporting and payment due day for Puerto Rico is December 10.
    Currently, the unclaimed property reports are file exclusively through the Unclaimed Property Report Portal (“portal” or “system”).
  101. FAQ's: Reporting Property Rhode Island Office of the General Treasurer, Unclaimed Property Division · findrimoney.gov · checked Nov. 3, 2026
    Quoted text (4)
    In accordance with Rhode Island General Law § 33-21.1-17, the report and remittances must be filed before November 1 of each year.
    Note: Reporting year is based on fiscal year from July 1 to June 30 the following year.
    Due diligence must be performed no more than 120 days, prior to the filing of the report.
    For any account of $50 or more, the holder is required to send a notice to the last known address of the owner.
  102. R.I. Gen. Laws § 33-21.1-17 State of Rhode Island General Assembly (official statutes site) · webserver.rilegislature.gov · archived copy, captured Jan. 24, 2026 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    The report must be filed before November 1 of each year as of June 30, next preceding
  103. Submit a Holder Report Rhode Island Office of the General Treasurer, Unclaimed Property Division · findrimoney.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have already created your NAUPA report and simply need to submit it, or have a negative report to submit, click the button below.
  104. S.C. Code Title 27, Chapter 18: Uniform Unclaimed Property Act South Carolina Legislature (scstatehouse.gov) · scstatehouse.gov · Code current through the 2026 Session (per sc-code-statmast); unofficial online version · checked Nov. 3, 2026
    Quoted text (2)
    (D) The report must be filed before November first of each year as of June thirtieth, next preceding.
    (E) Not more than one hundred twenty days before filing the report required by this section, the holder in possession of property presumed abandoned and subject to custody as unclaimed property under this chapter shall send written notice to the apparent owner at his last known address informing him that the holder is in possession of property subject to this chapter if:
  105. Unclaimed Property Reporting (For Businesses) SC Office of the State Treasurer · treasurer.sc.gov · checked Nov. 3, 2026
    Quoted text (1)
    Submit a Report [https://southcarolina.findyourunclaimedproperty.com/app/submit-a-report]
  106. SDCL 43-41B-18 South Dakota Legislature (Legislative Research Council) · sdlegislature.gov · current codified text as served Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    The report must be filed before November first of each year as of June thirtieth, next preceding, but the report of any life insurance company must be filed before May first of each year as of December thirty-first next preceding.
    For property having a value of fifty dollars or more, the holder shall mail notice to each person entitled to the property presumed abandoned under this chapter, except that mailing of notice is not required if the holder's records indicate the owner's address is inaccurate.
  107. FAQs – Reporting Property South Dakota State Treasurer – Unclaimed Property Division · southdakota.findyourunclaimedproperty.com · checked Nov. 3, 2026
    Quoted text (1)
    A holder must file the report electronically using the SD reporting portal at https://southdakota.findyourunclaimedproperty.com/app/submit-a-report.
  108. Public Chapter No. 822 (HB 2278), reporting date Tennessee Secretary of State (Public Acts) · publications.tnsosfiles.com · passed April 11, 2018 · checked Nov. 3, 2026
    Quoted text (1)
    Thereafter, the report must be filed before November 1 of each year and must cover the twelve (12) months preceding July 1 of that year.
  109. Tennessee – State-by-State Reporting Information NAUPA (National Association of Unclaimed Property Administrators) · unclaimed.org · checked Nov. 3, 2026
    Quoted text (2)
    Report Due—All Others: November 1st
    Reporting website: https://treasury.tn.gov/Unclaimed-Property/Report-Unclaimed-Property/Process-at-a-Glance
  110. Public Chapter No. 457 (HB 420), Uniform Unclaimed Property Act Tennessee Secretary of State (Public Acts) · publications.tnsosfiles.com · approved 2017 (passed May 9, 2017); effective July 1, 2017 · checked Nov. 3, 2026
    Quoted text (3)
    (a) Except as othenuise provided in this section, upon filing a report under S 66- 29-123, the holder shall pay or deliver to the treasurer the property described in the report.
    (b) Except as othenruise provided in subsection (c), the holder of property presumed abandoned shall send notice that complies with S 66-29-129 to the apparent owner in a form approved by the treasurer, by first-class United States mail, not more than one hundred eighty (180) days, nor less than sixty (60) days, before filing the report under $ 66-29-123 if:
    "Notice: The State of Tennessee requires us to notify you that your property may be transferred to the custody of the treasurer if you do not contact us within thirty (30) days after the date of this notice."
  111. Texas Property Code, Title 6, Chapter 74: Report, Delivery, and Claims Process Texas Legislature (Texas Constitution and Statutes, Texas Legislative Council) · statutes.capitol.texas.gov · statutes site states current through the 89th 2nd Called Session, 2025; read Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    (a) Each holder who on March 1 holds property to which this chapter applies shall file a report of that property on or before the following July 1.
    (a) Except as provided by Subsection (b), a holder who on March 1 holds property to which this chapter applies that is valued at more than $250 shall, not later than the 60th day before the date the property is delivered to the comptroller, provide to the owner by mail to the last known address of the owner or by e-mail written notice stating that:
  112. Submit a Holder Report Texas Comptroller of Public Accounts (ClaimItTexas.gov) · claimittexas.gov · checked Nov. 3, 2026
    Quoted text (1)
    NAUPA file extension must be .txt, .hrs, or .rpt
  113. Act No. 6999 (Bill No. 27-0161): Virgin Islands Uniform Unclaimed Property Act, 28 V.I.C. ch. 29 (scanned; manual transcription) Legislature of the Virgin Islands (published by the Office of the Lieutenant Governor) · ltg.gov.vi · passed March 19, 2008; approved April 12, 2008 · checked Nov. 3, 2026
    Quoted text (2)
    (d) The report must be filed before November 1 of each year and cover the 12 months next preceding July 1 of that year, but a report with respect to a life insurance company must be filed before May 1 of each year for the calendar year next preceding.
    (e) The holder of property presumed abandoned shall send written notice to the apparent owner, not more than 120 days or less than 60 days before filing the report, stating that the holder is in possession of property subject to this chapter, if:
  114. Holder Reporting - Home (online unclaimed property reporting portal) Office of the Lieutenant Governor (portal usviholder.unclaimedproperty.com) · usviholder.unclaimedproperty.com · checked Nov. 3, 2026
    Quoted text (1)
    Welcome to the Office of the Lieutenant Governor’s online unclaimed property reporting portal.
  115. Utah Code Title 67 Chapter 4a, Revised Uniform Unclaimed Property Act Utah Legislature · le.utah.gov · current on Nov. 3, 2026, includes 2026 General Session · checked Nov. 3, 2026
    Quoted text (2)
    Subject to Subsection (2) , the report under Section 67-4a-401 shall be filed before November 1 of each year and cover the 12 months preceding July 1 of that year.
    not more than 180 days nor less than 60 days before filing the report under Section 67-4a-401 if:
  116. Holder Reporting Guide, 2026 Reporting Instructions Utah Office of State Treasurer · mycash.utah.gov · 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Electronic report filing is required. https://mycash.utah.gov/app/submit-a-report
  117. Holder Information and Resources Vermont Office of the State Treasurer · vermonttreasurer.gov · read Nov. 3, 2026; page undated · checked Nov. 3, 2026
    Quoted text (2)
    May 1. All holders must submit their report and remittance for all amounts shown by this day (envelopes postmarked by this day are acceptable).
    If using other online reporting tools, use Vermont Holder Website without cost to upload and send your report to the Vermont Unclaimed Property Division.
  118. 27 V.S.A. Chapter 18, Unclaimed Property (full chapter) Vermont General Assembly (Vermont Statutes Online, unofficial copy of V.S.A.) · legislature.vermont.gov · includes actions of the 2025 session; read via Internet Archive capture April 29, 2026. 2026 amendments (Act 131: §§1492, 1543, 1553, 1557) are taken from Act 131 · checked Nov. 3, 2026
    Quoted text (1)
    (a) Subject to subsection (b) of this section, the holder of property presumed abandoned shall send to the apparent owner notice by first-class U.S. mail that complies with section 1502 of this title in a format acceptable to the Administrator not more than 180 days nor less than 60 days before filing the report under section 1491 of this title if:
  119. Code of Virginia Title 55.1 Chapter 25, Virginia Disposition of Unclaimed Property Act (full chapter) Commonwealth of Virginia, Legislative Information System (Code of Virginia) · law.lis.virginia.gov · Code as published Nov. 3, 2026; includes 2026 c. 669 · checked Nov. 3, 2026
    Quoted text (1)
    The report and remittance, including the remittance of unclaimed demutualization proceeds made pursuant to § 55.1-2509 , shall be filed before November 1 of each year for the period ending June 30 of such year, but the report and remittance of insurance corporations shall be filed before May 1 of each year for the period ending December 31 of the previous year.
  120. Reporting Unclaimed Property (slides) Virginia Department of the Treasury · vamoneysearch.gov · PDF modified July 20, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    For items $100 or greater in value, the law requires that written notice be sent by first class mail to the owner’s last know address at least 60 days prior to reporting.
  121. Unclaimed Property Virginia Department of the Treasury · trs.virginia.gov · checked Nov. 3, 2026
    Quoted text (1)
    For Holders looking for reporting information, please click on the following link:
  122. Chapter 63.30 RCW – Revised Uniform Unclaimed Property Act Washington State Legislature · app.leg.wa.gov · current RCW as displayed Nov. 3, 2026; official PDF of the chapter "Certified on 7/15/2026"; latest amendments shown are 2025 c 29, none from 2026 · checked Nov. 3, 2026
    Quoted text (3)
    (1) Except as otherwise provided in subsection (2) of this section and subject to subsection (3) of this section, the report under RCW 63.30.220 must be filed and paid on or before October 31st of each year and cover the 12 months preceding July 1st of that year.
    (2) Subject to subsection (3) of this section, the report under RCW 63.30.220 to be filed by an insurance company must be filed and paid on or before April 30th of each year for the immediately preceding calendar year.
    (1) Subject to subsection (2) of this section, the holder of property presumed abandoned must send to the apparent owner notice by first-class United States mail that complies with RCW 63.30.290 in a format acceptable to the administrator not more than 180 days nor less than 60 days before filing the report under RCW 63.30.220 if:
  123. Washington Unclaimed Property – program home Washington State Department of Revenue · ucp.dor.wa.gov · checked Nov. 3, 2026
    Quoted text (1)
    2026 Reporting Reminder: Please ensure that your 2026 Unclaimed Property report and payment are remitted on or before November 2nd.
  124. FAQs – Reporting Property Washington State Department of Revenue · ucp.dor.wa.gov · checked Nov. 3, 2026
    Quoted text (1)
    Please note that extensions may be approved for up to 30 days.
  125. Washington State Unclaimed Property – General Information Washington State Department of Revenue · ucp.dor.wa.gov · UCP0046 07/29/2025 · checked Nov. 3, 2026
    Quoted text (1)
    Beginning January 1, 2026, due diligence letters are required on all amounts $50 and above.
  126. Submit a Report Washington State Department of Revenue · ucp.dor.wa.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you have a small number of properties to report, you can enter them individually into the system. Click on ENTER A MANUAL REPORT.
  127. Manual Online Reporting (holder manual report app) Washington State Department of Revenue · ucp.dor.wa.gov · archived copy, captured May 24, 2025 (view capture) · checked Nov. 3, 2026
    Quoted text (1)
    MANUAL ONLINE REPORTING
  128. W. Va. Code §36-8-7. Report of abandoned property. West Virginia Legislature (code.wvlegislature.gov) · code.wvlegislature.gov · current code as published; read Nov. 3, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    (d) The report must be filed before November 1, of each year and cover the twelve months next preceding July 1, of that year, but a report with respect to a life insurance company must be filed before May 1 of each year for the calendar year next preceding.
    (e) The holder of property presumed abandoned shall send written notice to the apparent owner, not more than one hundred twenty days or less than sixty days before filing the report, stating that the holder is in possession of property subject to this article, if:
  129. West Virginia Unclaimed Property: Submit a Report West Virginia State Treasurer's Office, Unclaimed Property Division · wvunclaimedproperty.gov · checked Nov. 3, 2026
    Quoted text (1)
    Report files must be created using any commercial reporting system that generates the file in a NAUPA2 format.
  130. Holders (common questions) - Guidance Document 100153 Wisconsin Department of Revenue · revenue.wi.gov · Nov. 4, 2025 · checked Nov. 3, 2026
    Quoted text (1)
    All holder reports and payments are due by November 1 for the filing period ending June 30.
  131. Publication 82, Unclaimed Property Holder Report Guide (07/26) Wisconsin Department of Revenue · revenue.wi.gov · July 2026 (laws as of July 23, 2026) · checked Nov. 3, 2026
    Quoted text (1)
    A notification letter must be sent by 1st class mail to owners of properties valued at $50 or more unless the owner's last known address is recorded as invalid. Letters must be sent between July 1 and September 1.
  132. Unclaimed Property home page (How to Claim Property, relationship types, acceptable documents, tips, resources) Wisconsin Department of Revenue · revenue.wi.gov · checked Nov. 3, 2026
    Quoted text (1)
    File Holder Report [https://tap.revenue.wi.gov/UCPHolder]
  133. Wyoming Statutes Title 34, Chapter 24 - Uniform Unclaimed Property Act (W.S. 34-24-101 through 34-24-140) Wyoming Legislature (Legislative Service Office) · wyoleg.gov · PDF compiled May 8, 2026 (PDF creation date; HTTP Last-Modified Fri, 08 May 2026) · checked Nov. 3, 2026
    Quoted text (2)
    The report shall be filed no later than November 1 of each year for the reporting period ending June 30 next preceding.
    Not more than one hundred twenty (120) days before filing the report required by this section, the holder in possession of property deemed abandoned and subject to custody as unclaimed property under this act shall send written notice to the apparent owner at that owner's last known address informing the owner that the holder is in possession of property subject to this act if:
  134. Quick Reference - Helpful Information Wyoming State Treasurer's Office, Unclaimed Property Division · statetreasurer.wyo.gov · Last Updated: 10/11/2023 · checked Nov. 3, 2026
    Quoted text (1)
    You can upload your report or manually create a report by going directly to https://wyoming.findyourunclaimedproperty.com/app/submit-a-report or by visiting www.mycash.wyo.gov and then navigating through “reporting unclaimed property” options.