BBears Land Co

Delinquent Property Taxes

Selling Land With Back Taxes In Georgia

Georgia counties do not wait forever for unpaid property taxes. After a tax bill goes delinquent, the tax commissioner can issue a lien (a tax execution, or fi.fa.) and eventually sell the property at a courthouse tax sale. If you are behind, the earlier you act, the more options and equity you keep.

Lien Name
Tax execution (fi.fa.)
Sale Location
County courthouse steps, first Tuesday of the month
Redemption Window
Generally 12 months after a tax sale (O.C.G.A. § 48-4-40)
Foreclosing Redemption
Barment notice after the 12 months (O.C.G.A. § 48-4-45)

How Georgia's Tax Sale Process Works

Georgia property tax bills are issued by each county tax commissioner, and due dates vary by county — many are due in the fall. When a bill goes unpaid, interest and penalties begin to accrue and the county can issue a tax execution, which is a lien against the land.

If the execution stays unpaid, the county can levy on the property and advertise it for a tax sale. Georgia tax sales are held on the courthouse steps on the first Tuesday of the month, the same day as other sheriff's sales. The winning bidder receives a tax deed — but that deed is subject to the owner's right to redeem.

The Right Of Redemption

After a tax sale, the owner can generally redeem the property for 12 months by paying the purchase price plus a statutory premium and certain costs. After that year, the tax deed buyer can send a notice of foreclosure of the right to redeem, often called a barment notice. Redemption remains open until the deadline in that notice passes.

Once the right of redemption is foreclosed, ownership can be lost entirely. Any money left over from the tax sale above the taxes owed — called excess funds — may be claimable by the former owner, but that is usually far less than the land is worth.

Why Selling Before A Tax Sale Protects Your Equity

A tax sale only pays off the debt. A private sale pays off the debt and gives you the remaining value. When we buy land with back taxes, the closing attorney orders a payoff from the tax commissioner and pays it directly from the purchase price at closing. You do not bring cash to the table.

If the land has already been sold at a tax sale but is still within the redemption window, a sale may still be possible — the redemption amount is paid at closing. Timing is tight in these cases, so call us as soon as you receive a notice.

  • Before levy: simplest; taxes and interest are paid from proceeds.
  • Advertised for sale: possible if we can close before the sale date.
  • Sold, still redeemable: redemption amount is paid at closing if time allows.
  • Redemption foreclosed: generally too late for the owner to sell.

How We Handle It

  1. Step 1

    Send Us Your Parcel Or Tax Notice

    We check the delinquency amount and any sale or barment dates on the county record.

  2. Step 2

    Get A Written Offer

    Our offer states the price before taxes; you see exactly what reaches you after the payoff.

  3. Step 3

    Attorney Orders The Tax Payoff

    The closing attorney confirms the exact amount with the tax commissioner.

  4. Step 4

    Taxes Paid, You Get The Balance

    Delinquent taxes are paid at closing and the remaining proceeds go to you.

Closing typically takes 7–14 days after signing the purchase agreement, subject to clear title and attorney availability. You can choose a later date.

Common Mistakes To Avoid

  • Ignoring a barment notice — it carries a hard deadline.
  • Assuming a partial payment stops a scheduled tax sale; ask the tax commissioner.
  • Waiting until the week of the sale, when there may not be time for title work.

Frequently Asked Questions

No. The delinquent taxes, interest, and penalties are paid out of the sale proceeds at closing by the Georgia closing attorney.

Possibly, if the right of redemption has not been foreclosed. The redemption amount would be paid at closing. Contact us quickly with the sale date and any notices you received.

It varies by county and how quickly the county moves to levy, but delinquent parcels are commonly advertised within a few years of the first missed bill. Your county tax commissioner can tell you the current status.

Our offer reflects the land's value. Taxes owed are a payoff from that price, the same way a mortgage would be, and we show both numbers clearly.

This guide is general information about Georgia law and practice, not legal or tax advice. Bears Land Co is a land buyer; consult a Georgia attorney or tax professional about your specific situation.