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Tax Commissioner Delinquent Excess Funds
Delinquent Excess Funds as of 03-05-2025
Excess Funds Claim Form
Claims can be filed through our office and sent to the attention of Delinquent Collections Claims. Claims are evaluated on a case by case basis considering the documentation presented and all other information that is available to the Tax Commissioner, his attorneys, employees, and contractors. Because of the inherent varied circumstances involved in evaluating claims, we do not make estimates of time to pay claims. Once a determination of entitlement is made, the claims are paid immediately within the bounds of the doctrine of reasonableness. All claims must be made by the party entitled to receive the funds or their bona fide Attorney, licensed to practice in the State of Georgia. Powers of Attorney are not acceptable.
Inquiries regarding status of claims should be submitted via the Delinquent Tax Contact Us Pursuant to O.C.G.A. § 48-4-5, all interested parties are notified of the availability of the excess funds. Therefore, there may arise numerous competing claims.
If competing claims, uncertainties or doubts of entitlement arise, the Tax Commissioner may interplead the excess funds in Superior Court as provided by state law, O.C.G.A. § 48-4-5. You will have to defend your or your client’s claim before the judge at your expense.
The Tax Commissioner’s Office will not have information on the funds or their disbursement after the funds have been placed in Superior Court, we will not be able to assist you.
Excess funds are subject to priority claim by the mortgagee or security interest holder. The record owner of the property at the time of the tax sale may claim the overage only if the property is not encumbered by a mortgage or lien, or if there are funds remaining after the mortgagee has satisfied their secured claim.
