If it is determined that a lien or security interest has been perfected against the property as required by law, the department shall return the property to the holder of the lien or perfected security interest if the amount of the lien or perfected security interest exceeds or is substantially equal to the value of the property. If the amount of the lien or perfected security interest is less than the value of the property, the department shall return the property to the holder of the lien or perfected security interest, or pay to the holder an amount necessary to obtain a release of the lien or perfected security interest.