Stephens County, GA tax sales

New here? Read how Georgia tax sales work, the difference between a lien and a deed, and redemption periods.

Notes for Stephens County

• •The Tax Commissioner's office sits at 70 North Alexander Street, Room 103, Toccoa, with a separate mailing address of PO Box 187, Toccoa, GA 30577. Phone (706) 886-4753, fax (706) 886-0643. Hours are Monday through Friday, 8:00 a.m. to 4:45 p.m. Staff named for delinquent work include Marilyn M. Smith, Property/Delinquent Tax Supervisor. (tc_home)
• •The official excess funds claim form is headed "Dene M. Hicks, Stephens County Tax Commissioner, Ex-Officio Sheriff," which confirms the Tax Commissioner levies and cries the tax sale in this county. The form requires notarization, a government issued photo ID, and rejects third party claims unless filed by a licensed attorney for the claimant. (tc_claimform)
• •Excess funds from past tax sales are published as a PDF worksheet, revised 6/15/26, listing owner name, map and parcel, excess amount, tax year and total bid, covering sales for tax years 2021 through 2025. It is the only public artifact of the county's sale results. https://www.stephenscountytax.com/resources/sites/stephenscountyga/docs/Excess-Funds.pdf (tc_excess, tc_excess_pdf)
• •The county defines excess funds as funds "remaining after paying taxes, costs, and all expenses of a tax sale made by the Tax Commissioner," held in escrow and paid to entitled parties in order of priority. (tc_excess)
• •Real estate and business personal property taxes are generally due by November 15. After the due date interest accrues at 0.65% per month and a 5% penalty applies every 120 days, except homesteaded property with a tax liability under $500. (tc_geninfo, tc_faq)
• •No delinquent tax list and no upcoming sale list are published by the county on any page reviewed. Investors have to request the advertised levy list from the office directly.
• •The City of Toccoa, the county seat, runs its own separate municipal tax sale and publishes a procedures page under "Ex Officio Sheriff." It describes a public auction conducted by an auctioneer in advertised order, photo ID required from the purchaser at the sale, payment of the full bid within two hours in cash or a cashier's or certified check from an FDIC insured institution, a tax deed that is not a fee simple deed, purchaser responsibility for Clerk of Superior Court recording fees, a redemption right of no less than 12 months, and foreclosure of the right to redeem available only after one year and one day. Those are the city's published terms, not Stephens County's published terms, but they show the procedure pattern used in this jurisdiction. (city_toccoa)
• •The Stephens County government site does not host tax sale content. It states that the Tax Commissioner's website "is maintained separately and independently from Stephens County" and points to stephenscountytax.com. (county_tc)