State Summary

• Tax Collection Method: Redeemable Deeds
• Tax Collection Entity: Tax Commissioner
• Property/Tax Records Administrator: Chief Appraiser
• Taxes Due: October 15
• Taxes Delinquent: October 16
• Tax Sale Date/Period: A sale is possible on the first Tuesday of each month
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Tax Commissioner, Sheriff, or Constable
• Primary Bidding Type: Premium
• Redemption Period: 1 year
• Redemption Interest Rate/Flat Penalty: 20% flat penalty during mandatory one-year redemption period; 10% flat penalty for each subsequent year (up to three additional years)
• Over-the-Counter Sale Opportunities: None

Georgia is a redeemable tax deed state. However, the characteristics of Georgia tax deeds are very similar to tax liens in other states. Generally speaking, the holder of a tax deed has no rights to the property at all until the property owner's right to redeem is foreclosed upon. The tax deed holder has the right to initiate the foreclosure process from one up to four years after the tax deed sale. 

To redeem a property, the property owner must pay the 20% penalty no matter if he/she redeems two days after the sale or 11 months after the sale. A 10% penalty is added to the initial 20% penalty for each year or fraction of a year that passes since the issuance of the tax deed. So, if a tax deed is redeemed after more than three years (but less than four years) after issuance, the tax deed holder will receive a return of 50% on the total amount paid for the deed plus all subsequent taxes paid.

Should the tax deed purchaser choose not to seek foreclosure of the right of redemption, the tax deed will ripen by prescription after a period of four years. At this point, property ownership is transferred to the tax deed holder. The tax deed holder must pay for any remaining subsequent taxes.

Georgia County Reference