State laws / Georgia
Georgia tax sales: liens, deeds, rates & redemption
Quick answerGeorgia sells redeemable tax deeds for unpaid property taxes. Lien buyers can earn 20% flat redemption premium on the purchase price for the first year or fraction thereof, plus 10% for each additional year or fraction thereof (O.C.G.A. § 48-4-42) — a premium, not compounding interest. Redemption: 12 months from the date of sale (O.C.G.A. § 48-4-40); the right does not expire automatically at 12 months — it continues until the purchaser bars it by serving barment notice under § 48-4-45 Sales: Sheriff / tax commissioner sales on the first Tuesday of the month, in months when a county advertises a sale Governing law: Official Code of Georgia Annotated, Title 48, Chapter 4 (esp. §§ 48-4-1, 48-4-40, 48-4-42, 48-4-45).
Where to bid: mostly in-person (courthouse steps sheriff's sales)
| What is sold | Redeemable tax deeds |
|---|---|
| Interest / penalty | 20% flat redemption premium on the purchase price for the first year or fraction thereof, plus 10% for each additional year or fraction thereof (O.C.G.A. § 48-4-42) — a premium, not compounding interest |
| Redemption period | 12 months from the date of sale (O.C.G.A. § 48-4-40); the right does not expire automatically at 12 months — it continues until the purchaser bars it by serving barment notice under § 48-4-45 |
| When sales happen | Sheriff / tax commissioner sales on the first Tuesday of the month, in months when a county advertises a sale |
| Governing law | Official Code of Georgia Annotated, Title 48, Chapter 4 (esp. §§ 48-4-1, 48-4-40, 48-4-42, 48-4-45) |
| Investor notes | Premium (price bid-up) bidding from a minimum of taxes plus costs; buyer receives a sheriff's tax deed but cannot take possession during redemption, and a quiet title action is typically required after barment for marketable title. No conventional over-the-counter lien program — unsold properties are handled county by county. |
Sources
- https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-42/
- https://legalclarity.org/understanding-georgias-tax-lien-and-deed-system/
- https://taxlien.io/
- https://deedflex.com/states/GA
- https://www.taxsalewealth.com/georgia-tax-deed.html
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
Go deeper: all Georgia counties · Georgia sale calendar · Georgia investing guide