How Georgia tax sales work

Who runs the sale, and when

When taxes go unpaid, the tax commissioner issues a tax execution (a fi. fa.) and levies on the property. The property is then advertised and sold in the same manner as a judicial sale, with at least ten days' written notice to the owner on top of the usual advertising (O.C.G.A. § 48-4-1). Judicial sales are held at the county courthouse on the first Tuesday of the month, between 10 a.m. and 4 p.m., by public outcry (O.C.G.A. § 9-13-161). A tax commissioner can also run the sale at the commissioner's office or another location named in the notice.

Because they follow sheriff's-sale rules, Georgia tax sales are often called sheriff's tax sales. Fulton County's are run by the Fulton County Sheriff's Office; in counties such as DeKalb and Gwinnett, the tax commissioner's office publishes the sale. Not every county holds a sale every month.

What the winning bid buys

The property goes to the highest bidder, who receives a tax deed. Georgia is a redeemable deed state: the deed is real, but it is subject to the right of redemption, so treat the first year as a waiting period rather than ownership. Counties set their own registration and payment rules (pre-registration, certified funds, same-day payment deadlines), so read the sale notice for each sale.

Redemption: 12 months, then until notice

The owner, or anyone with a right, title, interest or lien in the property, can redeem within 12 months of the sale, and after that at any time until the buyer forecloses the right to redeem by serving the notice described in O.C.G.A. § 48-4-45 (O.C.G.A. § 48-4-40).

To redeem, they pay the amount bid at the tax sale, plus any taxes the buyer paid after the sale and any special assessments, plus a premium of 20% of that amount for the first year or part of a year and 10% for each year or part of a year after that (O.C.G.A. § 48-4-42). Additional costs can apply when redemption comes more than 30 days after the foreclosure notice.

LienDesk summary: 20% first year, +10% each later year; redemption 12 months, then until notice of foreclosure (O.C.G.A. §48-4-40; §48-4-42). Georgia state page.

Tax sales vs. foreclosure sales on the same day

Mortgage foreclosures in Georgia (sales under a security deed's power of sale) are also held on the first Tuesday at the courthouse, because they must follow the time, place and manner of sheriff's sales (O.C.G.A. § 44-14-162). They are a different sale: the buyer gets a deed under power from the lender, with no tax-sale redemption period. LienDesk tracks 477 open Georgia foreclosure listings; see Georgia foreclosure (trustee) sales.