Lincoln County, GA tax sales
How tax lien certificate and tax deed sales work in Lincoln County, seat of Lincolnton: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 27, 2026 against official county and state sources.
New here? Read how Georgia tax sales work, the difference between a lien and a deed, and redemption periods.
How Lincoln County sells delinquent taxes
Tax certificate sale (lien)
Details are being verified for this county.
Tax deed sale
- Run by
- Lincoln County Tax Commissioner, acting as Ex-Officio Sheriff
- Frequency
- annual
- Typical timing
- First Tuesday of the sale month, 10:00 AM. The Tax Commissioner page carries the banner "DELINQUENT TAX SALE AUGUST 4 AT 10:00AM AT COURT HOUSE." The published sale notice states the parcels will be sold "between the legal hours of sale, on the first Tuesday in August 2026, the same being August 4th, 2026, and continuing on August 5th, 2026, if necessary, between the legal hours of sale, 10:00 AM and 4:00 PM."
Registration and deposit
No pre-registration process is published. The sale notice sets the terms of purchase: parcels are "sold for cash or certified funds at public outcry" and "Purchaser shall pay for title, all transfer costs, all taxes, advertising costs and recording fees." Confirm bidder requirements with the Tax Commissioner before the sale.
Lincoln County runs a live, in-person redeemable tax deed sale on the courthouse steps model. There is no online auction platform. Bidding is by public outcry in the Courthouse courtroom on the 2nd floor in Lincolnton, and the sale continues to the following day if the list is not cleared. Sales are levied under tax fi. fa.s issued by the Tax Commissioner, and the notice is signed by Linda P. Willgus, Lincoln County Tax Commissioner, Ex-Officio Sheriff. The July 23, 2026 notice listed 23 parcels by map and parcel number, defendant in fi. fa., and current record holder. Mobile homes sitting on a listed parcel are excluded from the sale unless the notice says otherwise; any mobile home that is included is treated as a fixture and carries the same redemption rights as the land. Deed records for the listed parcels sit with the Clerk of Superior Court in the Lincoln County Courthouse. The county posts the current sale list on the Tax Commissioner page, and the document URL changes with each posting, so check that page for the live link. In person, Lincoln County Courthouse courtroom, 2nd floor, Lincolnton
County offices
Tax Collector (runs the certificate sale)
Notes for Lincoln County
- Tax Commissioner is Linda P. Willgus, elected in 2024, who signs the tax sale notice as Ex-Officio Sheriff.
- Office hours are Monday through Friday, 8:00 AM to 4:45 PM. Fax is 706-359-1520.
- Payment at the counter is accepted by cash, check, cashier's check, money order, American Express, Discover, Mastercard, and Visa, with a 3% convenience fee on credit card transactions. Those terms cover routine tax payments; the tax sale itself takes cash or certified funds.
- The Tax Commissioner page links to a Government Window portal for online property tax payments. That portal blocked automated fetching, so its contents are not reported here, and it is a payment portal rather than an auction platform.
- The county website carries no separate tax sale landing page. The sale banner and the current property list live on the Tax Commissioner page.
Georgia statewide rules
- Redemption
- The right to redeem runs for 12 months from the date of the sale and does not end there. It continues after the year until the tax deed purchaser forecloses it by serving and publishing the statutory barment notice, which cannot be started until 12 months have passed. The purchaser delivers the notice to the sheriff at least 45 days before the redemption deadline named in it, and publishes it once a week for four consecutive weeks in the six months immediately before that deadline. Redemption puts title back in the defendant in fi. fa. subject to the liens that existed at the sale, and the purchaser must execute and record a quitclaim deed. Title under a tax deed recorded on or after July 1, 1996 ripens by prescription four years after recording. Judicial in rem foreclosures under Article 5 run on a different clock: the owner has 60 days after the sale to redeem by paying the minimum bid price into the superior court.
- Deed deposit
- Georgia sets no statewide percentage deposit. A purchaser at a judicial sale may tender cash or a cashier's or certified check drawn for the purchase price and issued or certified by a federally insured financial institution. Counties publish their own payment terms, and many require payment in full at the close of the sale, so confirm the terms with the tax commissioner before bidding.
- Surplus proceeds
- Excess funds left after taxes, costs, and the expenses of the sale belong to the former owner and to recorded lienholders in order of priority. The officer who sold the property must mail notice of the excess funds by first-class mail within 30 days to the record owner at the time of the sale, to the holder of each security deed, and to every other party with a recorded equity interest or claim, and may file an interpleader action in superior court. Funds still unclaimed five years after the sale are paid over to the Georgia Department of Revenue, after which only a court order from an interpleader action releases them.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Lincoln County, Georgia sell tax liens or tax deeds?
- Lincoln County follows Georgia's redeemable deed state system.
How often does Lincoln County hold tax deed sales?
- annual. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
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.
Explore all 159 Georgia counties
Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.