How Georgia tax sales work

This is a general summary of Georgia law for orientation, not legal advice. Statutes are amended and every property has its own facts, so read the current code section and talk to a Georgia attorney before bidding, redeeming or claiming funds.

1. The unpaid bill becomes a tax execution

Property taxes in Georgia are billed and collected by each county's tax commissioner. When a bill is not paid by its due date, interest and penalties accrue under O.C.G.A. § 48-2-40 and § 48-2-44. After the taxes are delinquent, the tax commissioner issues a tax execution, often still called a fi. fa. (short for fieri facias), under O.C.G.A. § 48-3-3. The execution is recorded on the county's general execution docket and becomes a lien on the property. In practice most counties wait well past the due date and send several notices before anything is sold.

2. Levy

The execution is enforced by levy: the sheriff, or the tax commissioner acting as ex officio sheriff, formally seizes the property for sale (O.C.G.A. § 48-3-3 and § 48-4-1). Before the sale the levying officer must give the owner written notice of the levy and the planned sale, sent to the owner's last known address at least 10 days before the sale is advertised (§ 48-4-1(a)). The levy is also noted on the execution itself. If the taxes, interest, penalties and costs are paid at any point before the auction, the sale is called off, which is why county lists shrink between the day they are posted and sale day.

3. Four weeks of notice in the legal organ

Georgia tax sales are conducted the same way as sheriff's sales (O.C.G.A. § 48-4-1), so they use the sheriff's sale advertising rules in § 9-13-140 through § 9-13-142. The notice must run once a week for four weeks before the sale in the county's legal organ, the newspaper the county has designated for official notices. The advertisement describes the property, names the defendant in fi. fa. (usually the owner of record) and states the amount due. Most counties also post the same list on the tax commissioner's or sheriff's website about four weeks ahead; those county-published lists are what Georgia Signals reads each morning.

4. The sale: first Tuesday, 10 a.m. to 4 p.m., at the courthouse

Sales happen on the first Tuesday of the month between 10:00 a.m. and 4:00 p.m. at the county courthouse, or at the place the county has designated for sheriff's sales (O.C.G.A. § 9-13-161). If the first Tuesday falls on January 1 or July 4, the sale is held the following day. The auction is a public outcry sale: the levying officer reads each parcel and takes bids in person. The opening bid is the amount owed on the execution plus interest, penalties and the costs of levy and sale. Payment terms are set by the county; most require certified funds, and several want payment within an hour or two of the hammer. Check the county's own rules before you go. Every upcoming date is on the sale calendar.

5. The tax deed

The high bidder receives a tax deed from the levying officer, recorded in the county's deed records. A tax deed is not a clean title. It conveys the defaulting owner's interest subject to the right of redemption under O.C.G.A. § 48-4-40: for at least 12 months after the sale, the former owner, a mortgage lender or anyone else with a recorded interest can take the property back by repaying what you paid plus a 20% premium (§ 48-4-42). During that period the purchaser is generally not entitled to possession or to rents, and cannot deliver marketable title. The details, including how the right is ended, are in the redemption period guide.

6. What the buyer actually gets

• If the property is redeemed, the purchaser is repaid the bid amount plus the statutory premium (20% for the first year or any part of it, 10% for each year or part of a year after that), plus any taxes the purchaser paid after the sale. Many bidders treat Georgia tax sales as a way to earn that premium rather than to acquire property.
• If it is not redeemed, after 12 months the purchaser can serve a notice of foreclosure of the right to redeem, called a barment notice, under O.C.G.A. § 48-4-45 and § 48-4-46. Once that notice has run its course without redemption, the right is barred and the purchaser's title is no longer subject to it. Without a barment, title ripens on its own after four years of the tax deed being recorded (§ 48-4-48).
• Excess funds. Anything bid above the taxes, interest, penalties and costs does not go to the purchaser. It is held for the former owner and lienholders under O.C.G.A. § 48-4-5; see the excess funds guide.

7. Risks to understand before bidding

• You buy the property as it stands. There is no inspection, no warranty and no financing contingency. Research the parcel, drive by, and pull the deed records.
• Other liens can survive. A tax sale does not wipe out every claim. Later tax years, municipal taxes, certain federal liens and other interests may remain, and the people who hold them may redeem.
• Your money is tied up for at least a year, and a redemption after 13 months pays the same 20% as a redemption after 13 days.
• Quiet-title work costs money. Even after barment, buyers often need a quiet-title action and title insurance before a sale to a new buyer can close.
• Lists change until sale day. Owners pay, counties withdraw parcels, and the auction can be postponed. Confirm with the county the morning of the sale.

Where to check the law

Title 48, Chapter 4 of the Official Code of Georgia (tax sales), Title 48, Chapter 3 (tax executions) and Title 9, Chapter 13 (sheriff's sales) are the controlling sections. The Georgia General Assembly publishes the official code; Justia hosts a free searchable copy. The Georgia Department of Revenue publishes each county's tax commissioner contact and property tax facts, which is where every county page on this site points.

Frequently asked questions

When are Georgia tax sales held?

On the first Tuesday of the month between 10:00 a.m. and 4:00 p.m. at the county courthouse, the same day and hours as sheriff's sales (O.C.G.A. § 9-13-161). If that Tuesday is January 1 or July 4, the sale is held the next day.

Who runs a Georgia tax sale?

The county sheriff or the tax commissioner acting as ex officio sheriff, depending on the county. Many metro counties (Cobb, DeKalb, Gwinnett, Clayton, Chatham) are run by the tax commissioner; Fulton's are run by the sheriff.

What does the winning bidder get?

A tax deed, not clear title. The former owner and other interested parties keep a right to redeem for at least 12 months by repaying the sale price plus a 20% premium, so the buyer cannot take possession or resell with clear title until that right is foreclosed.

Where is a tax sale advertised?

In the county's legal organ, the newspaper designated for legal notices, once a week for four weeks before the sale (O.C.G.A. § 9-13-140 and following, applied to tax sales by § 48-4-1). Many tax commissioners also post the list on their own website.