When the sale is held
No certificate sale exists. Sales under a tax execution are held on the first Tuesday of the month between 10:00 a.m. and 4:00 p.m., moving to the following Wednesday when the first Tuesday falls on New Year's Day or Independence Day.
When taxes go delinquent
Georgia sets ad valorem due dates locally, so the delinquency date varies by county. A county may adopt installment billing by ordinance, and O.C.G.A. 48-5-24 fixes installment due and delinquency dates for counties in specific population brackets. Once taxes are past due they carry interest at the bank prime loan rate plus 3 percent, accruing monthly, with any period shorter than a month counted as a full month. A 5 percent penalty is added 120 days after the tax was due and again after each further 120 days, capped at 20 percent of the original principal, with carve-outs for smaller homestead bills. The tax collector or tax commissioner notifies the taxpayer once the last day for payment passes and may issue an execution 30 days later. Tax liens are superior to other liens and are paid first, although an ad valorem lien covering the taxpayer's other property does not outrank an existing security deed.
What happens after the sale
The tax collector or tax commissioner notifies the taxpayer once the last day for payment has passed and may issue an execution 30 days later. The execution is levied on the property, the defendant gets at least ten days' written notice of the sale by registered or certified mail, and the parcel is advertised and sold.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Georgia county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Georgia.
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.