Tax Sales General Information
A tax lien attaches to the property at its valuation (January 1; O.C.G.A. 48-2-56). A tax lien against real property is superior to all other liens. The lien is released by paying the tax charged against it. On December 31 (O.C.G.A. 48-3-3) of each year, the Tax Commissioner must issue an execution (Fi.Fa.) against all delinquent taxpayers. Executions direct the levying officer to levy on the property. It is the duty of that person to enforce an execution by either collection or levy and sale.
Tax sales are held each month, generally from April through December. We reserve the right to add or cancel tax sales according to business needs. Sales are scheduled on the first Tuesday of any given month on the Courthouse steps at 12:00 p.m. or sooner. Notice of the sale is published once a week for four weeks immediately preceding the sale in the legal organ (newspaper) for the county, which is presently The Champion Newspaper.
We do not have a mailing list for tax sales; however, if you are interested in what properties are being sold, you can:
- Obtain a copy of The Champion Newspaper for published notices.
- Visit the official Tax Sale Property Listings to view properties scheduled for sale.
- Complete the Tax Sale Pre-Registration Portal if you plan to bid at an upcoming sale.
- For more information concerning The Champion Newspaper, please visit thechampionnewspaper.com.
Tax sale bidding commences with the total of taxes and costs (levy, recording, advertising, and commissions) on each parcel, with the property being sold to the highest bidder. If there are no bidders, the County may enter a bid on the property equal to the starting bid.
While the successful bidder receives a tax deed, they have no immediate control over the property. The taxpayer or any other person having a right, title, interest in, or lien upon the property may redeem it within twelve (12) months of the sale by paying the redemption price. The purchaser is not entitled to rents or profits during this period.
The redemption price is the amount paid for the tax deed at the sale plus any subsequently paid taxes, plus 20% of that amount for the first year or fraction thereof, and 10% for each additional year or fraction thereof until redemption.
After twelve months, the purchaser may begin to “bar” or “foreclose” the right of redemption by proper notice served on all parties with recorded interests. Additional fees may apply for sheriff’s service and advertising.
Although the purchaser receives defeasible title before the redemption period expires, full ownership is not acquired until the redemption period has elapsed and proper procedures are followed. Tax sales are complex legal transactions governed by Georgia law. Buyers are strongly encouraged to consult a qualified real estate attorney.
Additional Resources
Review these documents for details on sale conditions, property descriptions, and registration requirements before participating in a tax sale.