GA Tax Sale Foreclosure Process 2019-03-26T20:14:49+00:00


Property taxes become delinquent when they are not paid on time. A lien then attaches to the delinquent property. When tax liens are not satisfied the lien holder generally, has the right to foreclose on the property and sell it to the highest bidder at public auction. A delinquent property owner may stop the foreclosure sale by paying the delinquent taxes plus any accrued interest, penalties and fees up to the date of the tax sale. The purchaser of the property from the tax sale receives a ‘Tax Deed’.  This means that the title to the property does not ‘vest’ in the purchaser until two events occur. First, the one year redemption period has expired, and second, the purchaser of the tax deed has ‘foreclosed on the right to redeem’. During the one year redemption period, the person whose property was sold at the tax sale has the opportunity to buy back (redeem) his or her property. Note that the purchaser of the tax deed cannot foreclose on the right to redeem, before the initial one year period is up. However, they can foreclose on the right to redeem at any time after the initial first year period.  In order to redeem the property, however, the owner must pay the price that the purchaser of the tax deed paid for the property, plus a 20% premium. (In the 1st year and an additional 10% in subsequent years – up until the right to redeem has been foreclosed.) If the delinquent tax property owner does not redeem his or her property prior to the foreclosure of the right to redeem, title vests in the purchaser of the tax deed.