Unclaimed Property consists of many types of intangible and tangible properties that have been unclaimed by its rightful owner for a specific period of time. The time period for each type of property considered abandoned is determined by New Jersey's Unclaimed Property Statute. Unclaimed Property is not a tax or an additional liability to businesses. The goal of the Unclaimed Property Office is to recover, record and reunite the property with the rightful owner and/or heirs. Furthermore, an owner's rights to the property are never extinguished. Unclaimed Property does not include Real Estate.