Delinquent Tax FAQs
Find answers to common questions about liens, payments, and tax sales.
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.
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.
Payment of outstanding taxes along with applicable fees, penalties, and interest will serve in having the tax lien marked as satisfied.
Once scheduled for a tax sale, only the following forms of payment are accepted: Cash, bank issued cashier’s check, or bank wire transfer. All payments are to be made payable to DeKalb County Tax Commissioner.
Personal checks, business checks, 3rd party checks, money orders and debit/credit cards will not be accepted if the property has been scheduled for 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.
Yes. To participate in a tax sale, bidders must register in advance prior to the sale either online at https://www.gtsweb.com/contact-4 or in person the morning of the sale.
Note: The link will direct you away from our website and is best viewed using Chrome or Edge browsers.
Open the report below 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
When a tax sale produces more funds than are owed in taxes, costs, and fees, the surplus—called excess funds—is held by the Tax Commissioner’s Office until claimed by an entitled party.
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 all documentation presented. Because of the varied circumstances involved, we cannot estimate the time to pay claims.
Once a claim is determined valid, payment is issued promptly within the limits of Georgia law. All claims must be filed by the party entitled to receive the funds or their Georgia-licensed attorney. Powers of Attorney are not accepted.
If competing claims arise, the Tax Commissioner may interplead the funds in Superior Court for resolution. After funds are placed with the court, the Tax Commissioner’s Office cannot provide additional updates.