- Does Georgia sell tax liens or tax deeds?
- Georgia sells redeemable tax deeds. There is no tax lien certificate auction. The county tax commissioner or tax collector levies an execution on the delinquent parcel and sells the property itself at public outcry, and the buyer receives a tax deed that stays subject to the owner's right of redemption.
- What return does a Georgia tax deed pay if the owner redeems?
- The redemption price is what you paid at the sale, plus any taxes and special assessments you paid afterward, plus a premium of 20 percent of that amount for the first year or any fraction of a year. After 12 months another 10 percent is added for each further year or fraction of a year. The 20 percent is owed in full even if the owner redeems the week after the sale, so it acts as a floor rather than a prorated rate.
- How long is the redemption period in Georgia?
- At least 12 months from the date of the sale. The right to redeem does not expire on its own after that year. It runs until the tax deed purchaser bars it by serving and publishing the statutory notice of foreclosure of the right to redeem, which cannot be started until the 12 months have passed.
- When are Georgia tax sales held?
- On the first Tuesday of the month, between 10:00 a.m. and 4:00 p.m., in the county where the levy was made. If the first Tuesday falls on New Year's Day or Independence Day, the sale moves to the following Wednesday. Counties do not sell every month; each county advertises the months it holds sales.
- How does a Georgia buyer clear the right of redemption?
- After 12 months the purchaser prepares the statutory barment notice, delivers it to the sheriff at least 45 days before the redemption deadline it names for service on the defendant, the occupant, and everyone with a recorded interest or lien, and publishes it once a week for four consecutive weeks in the six months before that deadline. Separately, title under a tax deed recorded on or after July 1, 1996 ripens by prescription four years after recording.
- Can you buy Georgia tax liens or deeds over the counter?
- No. Georgia has no over-the-counter certificate list and no Lands Available list. A parcel that draws no adequate bid may be bid in by the county, which may then dispose of the property once it goes unredeemed, and an unpaid tax execution can be transferred to a party who pays it in full, but neither route is a standing list an investor can shop. Ask the county tax commissioner what is actually available.
- What happens to money left over after a Georgia tax sale?
- Excess funds go to the former owner and recorded lienholders in order of priority. The selling officer must mail notice of the excess within 30 days to the record owner, each security deed holder, and every other party with a recorded claim, and may file an interpleader action in superior court. Funds unclaimed five years after the sale go to the Georgia Department of Revenue.
- What is a judicial in rem tax foreclosure in Georgia?
- It is a separate Article 5 track a county or city can adopt by ordinance. The tax commissioner petitions the superior court, which orders the property sold free and clear of most liens. The minimum bid is the redemption amount, the sale cannot happen sooner than 45 days after the court's order, and the owner has only 60 days after the sale to redeem by paying the minimum bid price into court. A county must wait 12 months after the taxes first became delinquent before starting one.
Verified Jul 25, 2026 against Georgia statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.