State of Georgia Tax Lien Information
Tax liens are a tool the state has to ensure that property owners pay taxes. Liens go on the property's official record and title and can result in a sale of the property even without your consent if you do not pay the taxes on your property. The easiest way to avoid this predicament is to always pay your taxes on time. While you usually will have a chance to get your property back after the deadline, you will cost yourself plenty of money paying interest and penalties.
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Background
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Most tax liens result from a failure to pay property taxes. According to the State of Georgia's website, failure to pay these taxes gives your county tax commissioner the power to immediately place a lien on the property as of January 1st until those taxes are paid. According to the State of Georgia's website, a lien is like a "parking boot the county clamps on your property." Liens make it nearly impossible to borrow against your property, and liens stay with a property if it's sold.
Lifting the Lien Pre-Sale
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According to the Georgia Department of Revenue, liens are filed in your county's clerk of the court office. How to remove the lien depends on who put it there. If it was your county tax commissioner, contact that office for instructions on getting rid of the lien. If it was a state-placed lien, contact the compliance office or one of the Georgia Department of Revenue's 11 regional offices throughout the state. Liens placed by the Department of Labor require contacting that office for removal.
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Nonjudicial Tax Sale
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According to the State of Georgia's website, a nonjudicial tax sale is the most common course of action taken by tax commissioners after placing a lien. It doesn't require a visit to court. After notifying the owner, the tax commissioner issues a writ of execution, giving the sheriff power to pursue the sale. Before selling, however, the sheriff has to publish a Notice of Sheriff's Sale in the county daily report. Then the sheriff auctions the property to the highest bidder. While the time and place varies by county, most take place at the county courthouse on a monthly basis; for Fulton County, for instance, it is at the downtown courthouse on the first Tuesday of each month.
Judicial Tax Sale
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Judicial tax sales are more time-intensive and require a trip to court but are more final in their outcome. Actions are taken against the land itself rather than the owner. The first step of a judicial tax sale is that the tax commissioner must file a petition to have a foreclosure sale. This petition cannot be filed until 12 months after the property taxes were originally due. There will be a published notice about the upcoming hearing in county court on whether the foreclosure sale will be allowed. If the tax collector has followed the proper steps, the judge will issue an order permitting the sale, which usually happens the first Tuesday of each month.
Redemption
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Redemption is the formal name for getting your property back after it has been sold. For nonjudicial sales, you have at least a year after the sale to get it back. You must pay the new owner of your property the auction price plus penalties and interest. But for judicial sales, you have just 60 days after the sale to pay the auction price along with taxes and penalties. Once that window closes, the new owner of your property will acquire the title, and you would have to try and convince the new owner to sell you back the property.
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References
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