Property tax foreclosure in Georgia

The property tax process in Georgia, step by step

1. Late notice and tax execution

   After your county's due date; execution 30 days after notice

   When taxes are not paid on time, the tax commissioner must notify you in writing that an execution will issue. It can issue 30 days after that notice. Unpaid taxes carry interest at the prime rate plus 3%, and penalties of 5% at a time can add up to 20% of the tax, with exceptions for some homestead taxes.

   O.C.G.A. §§ 48-3-3, 48-2-40, 48-2-44

2. Tax sale

   At least 10 days' written notice before the sale

   The tax commissioner or sheriff can levy on the property and sell it at a public tax sale. You must get 10 days' written notice of the sale by registered or certified mail. Paying the full amount before the sale stops it.

   O.C.G.A. § 48-4-1

3. Redeem from the buyer

   Within 12 months, and after that until your right is foreclosed

   To redeem, pay the buyer what they paid at the tax sale, plus taxes and special assessments they paid, plus a premium of 20% for the first year and 10% for each year after. If you redeem more than 30 days after a barment notice, you also pay the sheriff's and publication costs.

   O.C.G.A. §§ 48-4-40, 48-4-42

4. Barment notice ends the right to redeem

   Only after 12 months; delivered to the sheriff at least 45 days before the deadline

   After 12 months the buyer can end your right to redeem by having the sheriff serve a notice that names the last day to redeem, and by publishing it. Read every notice right away. After the date in the notice passes, it becomes very hard to undo the tax deed.

   O.C.G.A. §§ 48-4-45, 48-4-46, 48-4-47

5. Tax deed becomes full title

   4 years after the tax deed is recorded

   Even without a barment notice, a tax deed from a valid sale ripens into full ownership 4 years after it is recorded. Do not count on waiting the buyer out.

   O.C.G.A. § 48-4-48

6. Claim the excess funds

   Notice within 30 days of the sale; funds go to the state after 5 years

   If the sale brought in more than the taxes and costs, the official who sold the property must mail you a notice within 30 days. File a claim with that office; security deed holders and other lienholders are paid in order of priority, and the county may ask a court to decide. After 5 years unclaimed funds go to the Department of Revenue, and then only a court order from an interpleader case can release them.

   O.C.G.A. § 48-4-5

7. Court tax foreclosure in some counties

   Petition at least 12 months after delinquency; 60 days to redeem after sale

   Some tax offices use a court process instead. They file a petition in superior court, a hearing is held at least 30 days later, and the sale comes at least 45 days after the court's order. The owner can redeem within 60 days after the sale, and any surplus goes into the court's registry to be paid to the owner and lienholders by priority.

   O.C.G.A. §§ 48-4-78, 48-4-81

Common questions in Georgia