Reporting Guidelines

Abandonment Periods

The abandonment period is the number of years you hold the property before sending it to the Comptroller’s office. When examining your records, use the last entry or activity generated by the owner, or the date of last documented contact with the owner, to begin the abandonment period. If the property type does not generate owner activity, use the date upon which the item was payable or distributable to the owner.

Abandonment Periods for Property by Type
Type of PropertyProperty CodeAbandonment Period
Wages, Payroll or SalaryMS011 Year
Utility DepositsUT011 Year
Current Production of Ongoing Mineral InterestMI101 Year
Demutualization CashSC851 Year
Demutualization SharesSC861 Year
Stored Value CardMS121 or 3 Year
Safe Deposit Box ContentsSD015 Years
Other Deposit AccountsAC095 Years
Traveler’s ChecksCK0815 Years
All Other Property See page 33 of the Reporting Instructions3 Years

Reporting Due Date for Life Insurance Properties

HB 1514 makes changes to Insurance Code Section 1109.013(c) and affects how unclaimed insurance proceeds are reported to the Comptroller's office. Life insurance proceeds are now due with all other unclaimed funds on July 1 each year.

July 1 Due Date Properties

The statutory deadline for unclaimed property reports is July 1.

Abandonment YearsReport YearAbandonment PeriodDue Date
1 Year20243/2/2022 - 3/1/20237/1/2024
3 Year20243/2/2020 - 3/1/20217/1/2024
5 Year20243/2/2018 - 3/1/20197/1/2024
15 Year20243/2/2008 - 3/1/20097/1/2024