How Georgia Tax Deeds Work
Georgia is a tax deed state operating under O.C.G.A. § 48-4. When property taxes go unpaid, the county tax commissioner auctions the property at a public sheriff's sale — typically on the first Tuesday of each month. The buyer receives a tax deed and takes possession, but the prior owner retains a 1-year right of redemption.
Bid-Up Deed Sale
Georgia auctions are bid-up from a minimum — the minimum bid is the total tax debt plus costs. Investors compete upward. The highest bidder wins the deed. Unlike lien states, you are purchasing the property itself — not a certificate. Payment is due immediately at the auction.
20% on Purchase Price
If the prior owner redeems within 1 year, they must pay the investor the purchase price plus 20% (O.C.G.A. § 48-4-42). That 20% is a flat penalty on the full purchase price — not an annualized interest rate. On a $10,000 purchase, you receive $12,000 back if redeemed within the year.
1-Year Right of Redemption
The prior owner — and certain other interested parties such as mortgage holders — has 12 months from the sale date to redeem the property. During this period the buyer holds the deed but generally cannot take improvements or actions that damage the prior owner's equity. After 12 months with no redemption, the buyer's title solidifies.
Quiet Title Required
A Georgia tax deed is not considered marketable title until the redemption period passes and a quiet title action is completed. You cannot sell or finance the property with a tax deed alone. Budget for a quiet title lawsuit — typically $1,500–$4,000+ in Georgia depending on complexity and counsel.
Monthly first-Tuesday auctions: Georgia holds tax deed sales on the first Tuesday of each month at the county courthouse, typically beginning at 10:00 AM on the courthouse steps. Each county runs its own independent auction — there is no statewide platform. Lists are usually published 4 weeks in advance in the local legal organ (official legal newspaper) and increasingly on county tax commissioner websites.
The 20% penalty is on your purchase price, not the tax debt: This is one of Georgia's most investor-friendly features. If you bid $50,000 on a property and the owner redeems, you collect $60,000 — regardless of whether taxes owed were $3,000 or $30,000. The larger the premium you pay above the minimum bid, the larger your absolute dollar return if redeemed. However, be careful not to overbid — if the owner does not redeem, you need sufficient equity to profit after quiet title costs.
IRS 120-day right of redemption: If a federal tax lien exists on the property, the IRS has 120 days from the sale to redeem — it pays you the purchase price plus 6% annual interest. Always search for federal tax liens at the county courthouse or via the IRS lien portal before bidding on commercial property or properties with known IRS issues.
Legal organ / notice requirements: Georgia requires delinquent tax sales to be advertised for four consecutive weeks in the county's official legal organ (a designated local newspaper). The notice must describe the property and name the owner. This creates a public paper trail — savvy investors monitor legal organ ads to see the full list before it hits unofficial channels.
You cannot sell or finance a Georgia tax deed property during the 1-year redemption period. Title insurance companies will not insure a tax deed title that has not been through quiet title proceedings. If your strategy is to flip quickly or use a hard money loan post-purchase, Georgia's timeline will force you to hold for at least 12–18 months (redemption period + quiet title action). Plan your capital accordingly.
The quiet title process in Georgia requires filing a petition in Superior Court, serving all interested parties, waiting for a default period, and receiving a judicial decree. In practice, simple cases take 3–6 months after the redemption period ends. More complex cases involving estates, multiple lien holders, or title defects can take longer and cost more.
The Georgia Tax Deed Process
From delinquency to deed purchase to title clearance — the full Georgia cycle.
-
1Taxes go delinquent December 20 — Georgia property taxes are due December 20 each year. Any taxes unpaid after that date accrue interest and penalties. The tax commissioner begins collection proceedings and may issue a Fi.Fa. (tax execution) — a legal instrument that becomes a lien on the property.
-
2Advertisement in legal organ — The tax commissioner advertises delinquent properties for 4 consecutive weeks in the county's legal organ (official newspaper). This is the investor's primary list source. Many counties also publish lists on their websites. The notice names the owner and describes the property.
-
3First-Tuesday courthouse auction — The auction is held at the county courthouse on the first Tuesday of the month. The minimum bid is the delinquent tax amount plus interest, penalties, and costs. Investors bid up from the minimum. Payment is due immediately — bring certified funds. The winning bidder receives a Sheriff's Tax Deed.
-
41-year redemption period begins — The prior owner has 12 months from the sale date to redeem. To redeem, they must pay the investor the purchase price plus 20%. During this period, the investor holds the deed but should not destroy equity — courts have ruled against buyers who took destructive action during the redemption window.
-
5Redemption period expires — quiet title action — If unredeemed after 12 months, file a quiet title petition in the Superior Court of the county where the property is located. Serve all parties with interest. After the court-ordered waiting period and any hearings, receive a quiet title decree. Your title is now marketable.
-
6Sell, rent, or refinance — With a quiet title decree in hand, you can obtain title insurance, sell on the open market, or refinance. The property is yours free of the prior owner's claim. Continue managing any tenant relationships that carried over, and verify HOA or utility obligations that may have accrued during the holding period.
All 159 Georgia Counties
Search, filter, and sort. Click any row to expand auction details and official links. Counties with dedicated pages are linked directly.
| County | County Seat | Population | Penalty | Region | Competition |
|---|