What it means
When a person dies leaving an estate without being survived by any person entitled to a part of it, that part escheats to the state (§ 732.107(1)). The property is sold as provided in the Florida Probate Rules, and the proceeds are paid to the Chief Financial Officer and deposited in the State School Fund (§ 732.107(2)).
For 10 years after the payment to the Chief Financial Officer, a person claiming entitlement may reopen the administration to assert it. If no claim is timely asserted, the state's rights become absolute (§ 732.107(3)). The Department of Legal Affairs represents the state (§ 732.107(4)).
A person entitled to the proceeds may assign the right to payment, by written agreement, to a licensed attorney, Florida-certified public accountant or private investigative agency, and the Department of Financial Services may distribute under the assignment (§ 732.107(5)(a)).
- An estate with no person entitled to a part of it escheats to the state as to that part. (§ 732.107(1))
- Escheated property is sold, and the proceeds go to the Chief Financial Officer for the State School Fund. (§ 732.107(2))
- A claimant has 10 years after payment to the Chief Financial Officer to reopen the administration. After that the state's rights are absolute. (§ 732.107(3))
- The Department of Legal Affairs represents the state in all escheated-estate proceedings. (§ 732.107(4))
- An assignee must deposit payments in a Florida trust or escrow account and distribute within 10 days after final credit, unless a party protests in writing. (§ 732.107(5)(b), (c))
Text of the statute (2026)
(1) When a person dies leaving an estate without being survived by any person entitled to a part of it, that part shall escheat to the state.
(2) Property that escheats shall be sold as provided in the Florida Probate Rules and the proceeds paid to the Chief Financial Officer of the state and deposited in the State School Fund.
(3) At any time within 10 years after the payment to the Chief Financial Officer, a person claiming to be entitled to the proceeds may reopen the administration to assert entitlement to the proceeds. If no claim is timely asserted, the state’s rights to the proceeds shall become absolute.
(4) The Department of Legal Affairs shall represent the state in all proceedings concerning escheated estates.
(5)(a) If a person entitled to the proceeds assigns the rights to receive payment to an attorney, Florida-certified public accountant, or private investigative agency which is duly licensed to do business in this state pursuant to a written agreement with that person, the Department of Financial Services is authorized to make distribution in accordance with the assignment. (b) Payments made to an attorney, Florida-certified public accountant, or private investigative agency shall be promptly deposited into a trust or escrow account which is regularly maintained by the attorney, Florida-certified public accountant, or private investigative agency in a financial institution authorized to accept such deposits and located in this state. (c) Distribution by the attorney, Florida-certified public accountant, or private investigative agency to the person entitled to the proceeds shall be made within 10 days following final credit of the deposit into the trust or escrow account at the financial institution, unless a party to the agreement protests the distribution in writing before it is made. (d) The department shall not be civilly or criminally liable for any proceeds distributed pursuant to this subsection, provided such distribution is made in good faith.
Excerpts are the subsections the summary relies on. Read the full official text of § 732.107.
History. s. 1, ch. 74-106; s. 10, ch. 75-220; s. 4, ch. 89-291; s. 9, ch. 89-299; s. 953, ch. 97-102; s. 32, ch. 2001-36; s. 17, ch. 2001-226; s. 1896, ch. 2003-261.
How it applies
Escheat applies only when no person entitled to a part of the estate survives. The heirs in § 732.103 are checked first, down to the kindred of the last deceased spouse (§ 732.103(5)).
After payment to the Chief Financial Officer, a claimant has 10 years to reopen the administration (§ 732.107(3)). A written assignment to an attorney, Florida-certified public accountant or licensed private investigative agency is a separate route (§ 732.107(5)). Recovery agreements for abandoned property held by the Department of Financial Services are governed separately by § 717.135.
Where this shows up
Pages on this site where § 732.107 does real work:
- Florida intestate succession: who inherits when there is no will, the spouse's share, descendants, parents, siblings and other relatives, the homestead, who is not an heir and steps to settle the estate
- Aldrich v. Basile
- Heir hunters
- Hodel v. Irving
- Howard Hughes
- Ida Wood
- Jimi Hendrix
- Marjory Stoneman Douglas
- The 1928 Okeechobee hurricane
- The missing heir
Questions people ask
Sources
- Fla. Stat. § 732.107, Escheat (2026) ("that part shall escheat to the state")
- Fla. Stat. § 717.135, Recovery agreements and purchase agreements for claims filed by a claimant representative; fees and costs or total net gain (2026) (Separate recovery-agreement rules for abandoned property held by the department (not part of s. 732.107).)
- Fla. Stat. § 732.103, Share of other heirs (2026) (Heirs, including kindred of the last deceased spouse, take before escheat.)
Last checked: October 17, 2026
Published by the Probate.Help editorial team.How these pages are written and checked.