Behind on Property Taxes in Georgia?

You can still sell your land. When we buy land with back taxes, the taxes are paid off at closing from the sale, and you pay no fees or commissions.

Cash offer in 24 hours
Back taxes paid at closing from the sale
We pay closing costs
Close in as few as 7 days

How Georgia collects

Redeemable deed state: a buyer gets a deed at the tax sale, but the owner can still buy it back for a set time.

Time to redeem

At least 12 months from the tax sale, and until the buyer ends the right by serving and publishing the legal notice and its deadline passes.

The tax sale price, plus taxes and special assessments the buyer paid, plus a 20 percent premium for the first year and 10 percent for each later year, plus notice costs if the buyer has served notice.

What Happens When Taxes Go Unpaid in Georgia

December 20 (or your county's date)
Property taxes are due. Interest at prime plus 3 percent starts on unpaid tax.
After the due date
The tax commissioner sends a notice, then issues and records a tax execution (fi. fa.) against the property.
120 days after the due date
A 5 percent penalty is added, then 5 percent more every 120 days, up to 20 percent.
Later, set by the county
The fi. fa. is levied and the property is advertised, then sold at a tax sale, usually on a first Tuesday.
Within 30 days after the sale
If the sale brought more than the debt, notice of excess funds is mailed to the owner of record.
First 12 months after the sale
You can redeem by paying the sale price, later taxes and a 20 percent premium.
After 12 months
The buyer may serve notice to end the right to redeem. The premium grows by 10 percent per year until then.

Back Taxes in Georgia: Your Options

This page explains what happens in Georgia when property taxes on land go unpaid. It covers due dates, interest and penalties, the tax execution (fi. fa.), the tax sale, how to redeem after a sale, excess funds, and the choices you have. It is written for owners of vacant land, including heirs who found out the taxes were behind.

In Georgia the county tax commissioner collects property tax, and each county sets some of its own dates and fees. The state rules below apply everywhere, but confirm the numbers for your parcel with your county. This page is general information, not legal or tax advice.

When Georgia property taxes become delinquent

Georgia property taxes are due by December 20 unless state or local law sets another date. Some counties use an earlier due date, and some bill in two installments, so the date on your own bill is the one that counts (Georgia Department of Revenue).

Any tax not paid by the due date is past due. From that point, interest and penalties start to build.

Interest and penalties

Interest on past due Georgia taxes runs at the Federal Reserve prime rate plus 3 percent a year, set each January, under O.C.G.A. 48-2-40 (Department of Revenue rates page). It accrues monthly until you pay.

A penalty is added too. Counties apply a 5 percent penalty 120 days after the due date, and another 5 percent every 120 days after that, up to a total of 20 percent. Collection costs and recording fees are added as the county takes each step.

What the county does next: the tax execution and the tax sale

If the bill stays unpaid, the tax commissioner sends a notice and then issues a tax execution, called a fi. fa. The fi. fa. is recorded in the county's records as a lien on the land. Fees are added when it is recorded and again when the property is scheduled for sale.

The fi. fa. is then levied on the property and the property is advertised for a tax sale. Georgia tax sales are held at the courthouse, usually on the first Tuesday of the month. The opening bid is the taxes, penalties, interest and fees owed. The winning bidder gets a tax deed, but your right to redeem continues after the sale.

If the land sells for more than the amount owed, the extra money is excess funds. The officer who held the sale must mail notice of the excess funds to the owner of record and to lienholders within 30 days after the sale (O.C.G.A. 48-4-5). Unclaimed excess funds go to the Department of Revenue after 5 years.

Redemption after a Georgia tax sale

You can redeem the property from the tax sale buyer. To redeem, you pay the amount the buyer paid at the sale, plus any taxes the buyer paid after the sale, plus any special assessments, plus a premium. The premium is 20 percent for the first year or part of a year after the sale, and 10 percent for each year or part of a year after that (O.C.G.A. 48-4-42).

After 12 months from the sale, the buyer can start to end your right to redeem. The buyer must serve a legal notice on the owner and others with an interest, and publish it. Once the deadline in that notice passes without payment, the right to redeem ends (O.C.G.A. 48-4-45 and 48-4-46). If you get a notice like this, act on it right away and ask the tax commissioner or an attorney what the deadline is.

Your options if you are behind

You have more choices before the tax sale than after it.

Pay the full amount due to the tax commissioner before the sale date. Ask what form of payment the office accepts for delinquent taxes.
Ask the tax commissioner whether a payment arrangement is possible. Policies differ by county.
If the land has already sold at a tax sale, redeem it from the buyer within the redemption period.
Sell the land. A sale before the tax sale avoids the premium and fees that come with redemption.
If your land sold for more than the debt, watch for the excess funds notice and file a claim.

Selling Georgia land that has back taxes

Back taxes do not stop a sale. Until the right to redeem is ended, you still have an interest in the land that you can sell or redeem. At closing, the title company or closing attorney pays the tax commissioner from the sale price, and the buyer gets clean title.

EasyLotBuyer buys land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale, so you do not need to find the money first.

Where to check what you owe

Contact your county tax commissioner. Most Georgia tax commissioners post bills and balances online by parcel number or owner name. The Georgia Department of Revenue's Local Government Services page points you to your county tax commissioner. Ask for the payoff amount as of a specific date, and ask whether a fi. fa. has been recorded or a sale is scheduled.

Sources

Rules and fees change; check with the county before you act on them.

Back Tax Questions in Georgia

When are property taxes delinquent in Georgia?

Taxes are due by December 20 unless your county uses another date or installments. Tax not paid by the due date on your bill is past due and starts to build interest and penalties.

What is the interest and penalty on Georgia back taxes?

Interest is the prime rate plus 3 percent a year. A 5 percent penalty is added 120 days after the due date and every 120 days after that, up to 20 percent. Fees are added as the county takes each step.

How long do I have to redeem after a Georgia tax sale?

At least 12 months. After 12 months the buyer can serve and publish a notice that ends your right to redeem once its deadline passes.

How much does it cost to redeem?

The amount the buyer paid, plus taxes and assessments the buyer paid later, plus a premium of 20 percent for the first year and 10 percent for each year after.

What happens to extra money if my land sells at a tax sale?

Money above the debt is held as excess funds. The officer must mail notice to the owner of record within 30 days. You file a claim to get it. After 5 years, unclaimed funds go to the Department of Revenue.

Can I sell Georgia land that has back taxes?

Yes. The taxes, interest and fees are paid to the tax commissioner from the sale price at closing. We buy land with back taxes and pay the closing costs.