The Delinquent Tax Division of the Tax Commissioner’s Office is responsible for the collecting of all outstanding taxes that were not paid in full on or before December 31st of the prior year(s) or by the adjusted due date from an appeal or adjustment.
What if I cannot pay in full by the due date?
The Tax Commissioner’s Office accepts partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance. However, penalties and interest continue to accrue on the outstanding balance. Accounts with an outstanding balance after December 31st are subject to a lien. Therefore, the Tax Commissioner’s Office encourages full payment of any outstanding balances as soon as possible.
What is a lien? What are the consequences of a lien?
When an account becomes delinquent, the Tax Commissioner may issue a tax lien against the property. A tax lien, also known as a FiFa from the Latin term Fieri Facias, may also be referred to as a tax execution. A tax lien is a claim or encumbrance placed on a property that authorizes the Tax Commissioner or the Sheriff to take whatever action is necessary and allowed by law to obtain overdue taxes. It is also the first step in taking the property to tax sale.
Though the Tax Commissioner’s Office does not report information to credit agencies, a tax lien may appear on your credit reports and adversely affect your credit rating. The Tax Commissioner encourages full payment of taxes by the due date.
How can the tax lien be canceled?
Payment of outstanding taxes along with applicable fees, penalties, and interest will serve in having the tax lien marked as satisfied.
What forms of payment are accepted?
Once scheduled for a tax sale only certified funds are accepted. Cash, cashier’s check, money order, debit, and bank wire transfer are required forms of payment. Personal checks, business checks, and credit cards will be not be accepted if the property has been scheduled for tax sale.
When is the next tax sale?
If a tax sale is scheduled, an auction of the property taxes is conducted in front of the DeKalb County Courthouse the first Tuesday of the month. Our website will post listings of the properties included in the sale. Legal tax sale hours are from 9am to 4pm.
How can I get a listing of all Delinquent Properties?
On the menu to your left, you will see a link "Delinquent File". This will open a report of all properties that have taxes due within the last seven (7) years. Some properties may still have more taxes due. Opening bids at tax sales will include all prior year taxes due. For a listing beyond the last seven years, please contact our Delinquent Division.
Excess Funds Information
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.