How to Sell Land With Back Taxes in Georgia
Georgia landowners with unpaid property taxes can sell their property before a tax sale occurs. Under O.C.G.A. §48-4-40, the county holds a tax sale on the first Tuesday of the month, typically in the fall. Property owners have a 12-month right of redemption after the sale (O.C.G.A. §48-4-40(2)), during which they can reclaim the property by paying all owed taxes, penalties, and a 20% premium.
Statutory framework
- 1
Tax Execution (O.C.G.A. §48-4-1)
The tax commissioner issues a tax execution (fi. fa.) for delinquent taxes. This creates a lien that is superior to nearly all other encumbrances.
View statute → - 2
Tax Sale Notice (O.C.G.A. §48-4-5)
The tax commissioner must advertise the sale in the county legal organ for four consecutive weeks before the sale date.
View statute → - 3
Right of Redemption (O.C.G.A. §48-4-40)
After a tax sale, the original owner has 12 months to redeem the property by paying the purchase amount plus a 20% premium and all subsequent taxes paid by the purchaser.
View statute →
Compare your options
| Option | Timeline | Cost | Control |
|---|---|---|---|
| Direct sale to land buyer | 2-4 weeks | No commissions or fees | You choose when to close |
| List with real estate agent | 6-12+ months | 5-6% commission | Agent manages process |
| Pay delinquent taxes | Immediate | Taxes + penalties + interest | Keep property |
| Let tax sale proceed | Forced sale + 12-month redemption | Lose property or pay 20% premium | Limited |
Georgia tax sales and what they mean for landowners
Georgia conducts tax sales differently than states that use tax certificates. In Georgia, the county sells the property itself at auction — not just a lien. However, the original owner retains a statutory right to buy it back within 12 months. If you can sell the property to a direct buyer before the tax sale, you avoid the risk of losing the property at auction and can preserve more of your equity.
Frequently asked questions
- Can I sell Georgia land with unpaid property taxes?
- Yes. You can sell at any time before or even during the redemption period after a tax sale. Outstanding taxes are paid from the sale proceeds at closing.
- How long do I have to pay back taxes in Georgia before losing my property?
- Georgia counties typically hold tax sales once a year on the first Tuesday of the designated month. After the sale, you have 12 months to redeem. The total timeline from delinquency to final loss of title is usually 1.5 to 2.5 years.
- What does it cost to redeem property after a Georgia tax sale?
- Redemption requires paying the purchase price at tax sale, a 20% premium (or 20% per year for the first year and 10% per year after), all subsequent taxes paid by the purchaser, and any other costs.
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