State Guide · Georgia · Redeemable Tax Deeds

How Do Tax Deed Sales Work in Georgia?

Q: What is barment in Georgia?

Barment is the Georgia legal process — formally the Foreclosure of the Right of Redemption — by which a tax deed investor permanently extinguishes the former owner's ability to reclaim the property. It can begin no earlier than 12 months after the tax sale date and requires certified mail notice to all parties with a recorded interest, publication in the county's legal organ for four consecutive weeks, and a 30-day waiting period.

Georgia is not a traditional tax lien state — and that distinction matters enormously. The Peach State uses a redeemable tax deed system that gives investors immediate deed ownership, a 20% first-year penalty, and a 12-month redemption window. Here's exactly how it works.

20%

Penalty on redemption in year one (O.C.G.A. § 48-4-2)

12 mo.

Redemption period before barment can begin

Monthly

Most Georgia counties hold auctions monthly

10%

Additional penalty per year after year one

Direct Answer

Georgia tax sales sell redeemable tax deeds — not traditional tax lien certificates. When you win at a Georgia tax sale, you receive a deed giving you a form of legal ownership, but the original property owner has 12 months to buy the property back by paying you everything you paid plus a 20% penalty. If they don't redeem within that window, you can begin the barment process to permanently extinguish their right to reclaim the property and pursue clear title.

Georgia Is Different: Redeemable Deed vs. Tax Lien

Most investors who come to Georgia from tax lien states like Florida or Arizona make the same initial mistake: they assume the process works the same way. It doesn't. Georgia operates under a completely different legal structure, and understanding that difference before you bid is not optional — it's the foundation of every decision you'll make as a Georgia tax sale investor.

In a traditional tax lien state like Florida, you buy a certificate — a legal claim on unpaid taxes. You don't own any part of the property. You earn interest while waiting for the owner to redeem, and only pursue foreclosure if they don't.

In Georgia, you buy a redeemable tax deed. You receive an actual deed to the property at the auction. You hold a form of ownership immediately — but it's incomplete. The former owner retains a statutory right to reclaim the property within 12 months by paying you back with a significant penalty. Only after that window closes, and after you complete the barment process, do you hold something approaching full, marketable title.

Tax Lien State (e.g. Florida)

You Buy a Certificate

You earn interest — you don't own any part of the property
Owner keeps the property during redemption
If not redeemed, you apply for a tax deed sale
Process to ownership takes 2+ years
Capital is tied up earning interest

Georgia — Redeemable Deed State
You Buy a DeedYou receive a deed at auction — immediate paper ownership
Owner has 12 months to redeem by paying you + 20%
You earn the 20% penalty (not ongoing interest)
If not redeemed, you begin barment to secure full title
Cannot take possession or evict during redemption period

Tax Deed State (e.g. California)

You Buy the Property

You purchase the property outright at auction
No redemption period after the sale closes
You take immediate ownership
Highest competition and highest entry cost
Title issues still require quiet title in many cases

Why This Matters for Due Diligence

Because you receive a deed in Georgia — not just a lien — you are taking on a different kind of exposure than in a pure lien state. Your capital is deployed as a purchase price at auction, not a tax payment. The 20% penalty is your return if the owner redeems, not ongoing interest. And if the owner doesn't redeem, you are on a path toward property ownership — with all the costs and complexity that entails. Research the property as if you intend to own it, not just hold a certificate.

Step-by-Step: How a Georgia Tax Sale Works

Ongoing — Tax Year

Property Taxes Go Unpaid

When a Georgia property owner fails to pay their property taxes, the county Tax Commissioner (or Sheriff, depending on the county) issues a tax execution — also called a Fi. Fa. (Fieri Facias). This is a legal writ authorizing the forced collection of the debt. The execution is recorded in the county's lien docket and becomes a public record attached to the property.

Pre-Auction — Advertisement

County Advertises the Tax Sale

Georgia law requires the county to advertise the tax sale in the county's official legal organ — the designated legal newspaper — once a week for four consecutive weeks before the sale date. The property owner must also be notified. This advertisement period is your window to find upcoming sales, obtain the property list, and begin your due diligence. Most serious investors track county legal ads and auction schedules consistently throughout the year.

First Tuesday of the Month

Attend the Courthouse Auction

Georgia tax sales are traditionally held on the first Tuesday of the month at the county courthouse — typically on the courthouse steps or in a designated auction area. Unlike Florida, most Georgia counties still conduct their auctions in person rather than online, though some metro counties have moved to online platforms. The property is sold to the highest bidder. There is no bid-down interest rate — you are bidding a dollar amount for the deed itself, with the minimum opening bid typically set at the amount of taxes, penalties, fees, and costs owed.

O.C.G.A. § 48-4-1

Win the Bid and Receive a Tax Deed

The winning bidder pays the county and receives a Sheriff's Tax Deed (or Tax Commissioner's Deed). This deed is recorded in the county real estate records. On paper, you now hold a deed to the property. However — and this is the critical point — this deed is not the same as full, marketable ownership. The former owner retains a statutory right of redemption for 12 months, and the deed cannot be fully relied upon for financing or resale until that right is extinguished through the barment process.

0–12 Months Post-Sale

The Redemption Period — What You Can and Cannot Do

During the 12-month redemption period, the original owner retains the right to reclaim the property. As the deed holder during this period, you cannot take physical possession of the property, evict any occupants, demolish structures, or make improvements. You can pay any subsequent property taxes that come due, and those payments are added to the redemption amount the owner must pay you back. The deed at this stage functions more like a lien — you hold it, but do not fully control the asset.

O.C.G.A. § 48-4-40

Owner Redeems — You Collect Your Return

If the owner redeems within 12 months, they must pay you: the full amount you paid at auction, plus any taxes or special assessments you paid on the property after the sale, plus a 20% penalty on the total. This 20% is your return — it is not an annual rate, it is a flat penalty earned regardless of how quickly redemption occurs. If the owner redeems in month two, you still earn 20%. This is what makes Georgia an attractive state for investors who want a fast, defined return without waiting years.

O.C.G.A. § 48-4-45

Owner Doesn't Redeem — Begin Barment

If 12 months pass without redemption, you may begin the barment process — formally called the Foreclosure of the Right of Redemption. This is a legal notice procedure that permanently cuts off the owner's ability to reclaim the property. It requires sending certified mail notice to all parties with a recorded interest in the property (owner, occupants, lienholders, mortgagees) and publishing notice in the county's legal organ once a week for four consecutive weeks. You must make a reasonable effort to locate all interested parties — publication alone is not sufficient if addresses are reasonably ascertainable.

After Barment

Quiet Title and Marketable Ownership

After successful barment, you hold a Georgia tax deed with the right of redemption extinguished. In most cases, a quiet title action through the Georgia Superior Court is still required before a title insurance company will insure the property — which is necessary if you intend to sell with conventional financing or mortgage the property. Some metro Atlanta counties offer an alternative Judicial In Rem Tax Sale process (O.C.G.A. § 48-4-75 through § 48-4-81) that produces cleaner, immediately insurable title without a separate quiet title action.

Understanding Georgia's 20% Penalty Structure

The 20% penalty is the number that gets attention — and it should. But understanding exactly how it works in practice is what separates investors who price Georgia deals accurately from those who overbid.

The penalty applies to the total amount you have invested in the property at the time of redemption — not just the purchase price. This includes the auction price plus any taxes you paid on the property during the redemption period. Here's how the math actually plays out across two scenarios:

Redemption Penalty Calculation Examples

Scenario A — Owner Redeems in Year One

Amount paid at auction$12,000

Subsequent taxes paid by investor$1,800

Total invested$13,800

20% penalty (Year 1)$2,760

Owner must pay to redeem$16,560

Scenario B — Owner Redeems After Year One (into Year Two)

Total invested (same as above)$13,800

20% penalty (Year 1)$2,760

Additional 10% penalty (Year 2)$1,380

Owner must pay to redeem$17,940

The 10% per additional year continues to accrue as long as the right of redemption has not been barred. After the barment process is completed, redemption is no longer possible — the former owner's right is permanently extinguished. This escalating penalty structure incentivizes redemption early and rewards investors who hold longer if the owner delays.

Key Investor Implication

Because the 20% is a flat penalty — not an annualized rate — an early redemption (say, in month three) produces the same return as a redemption in month eleven. This is very different from a tax lien state where interest accrues daily and longer holding periods earn more. In Georgia, your return is fixed at 20% the moment the owner redeems in year one, regardless of timing. Plan your capital deployment accordingly.

Georgia Counties Covered by LienScout Pro

LienScout Pro covers five Georgia counties — all in the greater Atlanta metro area and coastal Savannah market, representing the state's highest-volume and highest-value auction environments.

County	Major City	Auction Format	Auction Frequency	Investor Notes
Fulton	Atlanta	In-Person	Monthly (1st Tuesday)	Highest volume in the state. Atlanta properties command strong competition and high opening bids. Tax sale held at Fulton County Courthouse, 136 Pryor St SW. Four-week notice published in the Daily Report.
Gwinnett	Lawrenceville	In-Person	Monthly (1st Tuesday)	One of Georgia's fastest-growing counties. Strong suburban residential market with active investor competition. Verify courthouse steps location with Tax Commissioner annually.
Cobb	Marietta	In-Person	Monthly (1st Tuesday)	Competitive north Atlanta suburb. Cobb County Tax Commissioner publishes a Real Property Tax Sales booklet with detailed investor guidance. After-12-months barment notices are handled separately from auction registration.
DeKalb	Decatur	In-Person	Monthly (1st Tuesday)	Dense urban and suburban mix. Wide range of property types from inner-city parcels to established neighborhoods. Active investor community. Verify excess funds process under O.C.G.A. § 48-4-5 before bidding.
Chatham	Savannah	In-Person	Monthly (1st Tuesday)	Coastal market with distinctive historic district properties. Savannah's tourism-driven economy supports strong property values. Excess funds held by Tax Commissioner; unclaimed funds transfer to Georgia DOR after five years.

Auction formats, dates, and locations can vary. Always confirm directly with the county Tax Commissioner's office before attending any auction.

Barment: How to Foreclose the Right of Redemption in Georgia

Barment is the legal process by which a Georgia tax deed investor permanently terminates the former owner's right to reclaim the property. It is a required step on the path to marketable title — and doing it incorrectly can invalidate your rights entirely.

Georgia courts have been strict about barment procedures. In Hamilton v. Renewed Hope, Inc. (277 Ga. 465), the Georgia Supreme Court confirmed that publication notice alone does not satisfy due process requirements if a party's name and address can be reasonably identified. You must make a genuine effort to locate all interested parties and serve them by certified mail.

Month 12

Eligibility Opens — Cannot Begin Barment Before This Point

You must wait a full 12 months from the date of the tax sale before initiating barment. Any attempt to foreclose the right of redemption before this window closes is legally invalid.

Step 1

Title Search and Party Identification

Search the county real estate records to identify every party with a recorded interest in the property: the former owner, any mortgagees, lienholders, judgment creditors, and others in the chain of title. This list forms your notice list for barment.

Step 2

Serve Certified Mail Notice to All Parties

Send written notice of the foreclosure of right of redemption to every identified party by certified mail at their last known address. If the original owner is deceased, you must serve their heirs. Keep all certified mail receipts and return receipts as legal documentation of service.

Step 3

Publish Notice in County Legal Organ

Publish the foreclosure of right of redemption notice in the county's designated legal organ (the official legal newspaper) once a week for four consecutive weeks. Retain copies of each publication for your records.

Step 4

Wait 30 Days After Notice

After proper notice has been given, a 30-day period follows during which any party may still redeem. Once that window closes without redemption, the right is permanently barred.

Step 5

Record the Completed Barment in County Records

Once barment is completed, record the documentation in the county real estate records. Georgia courts have ruled that failure to record the completed barment can leave your title vulnerable — buyers and title companies rely on the public record to confirm that redemption rights have been properly extinguished.

Final

Quiet Title Action (Recommended for Marketable Title)

In most cases, a quiet title action through Georgia Superior Court is still recommended — and often required by title insurance companies — before the property can be sold with conventional financing or mortgaged. Work with a qualified Georgia real estate attorney throughout the barment and quiet title process.

Important: Barment in Georgia requires working with a qualified Georgia real estate attorney who specializes in tax deed matters. The consequences of procedural errors — including improperly identified parties, missed notice requirements, or failure to record — can invalidate your rights and create title defects that are expensive and time-consuming to correct. Do not attempt to navigate barment without legal counsel.

What Liens Survive a Georgia Tax Deed Sale?

Unlike Florida's tax deed sale (which extinguishes most liens), a Georgia redeemable tax deed does not automatically wipe out other encumbrances during the redemption period. The deed functions as a lien equivalent until barment is complete. Even after barment and quiet title, certain interests may require additional resolution.

Generally Extinguished After Barment

State and county tax executions for the delinquent period
Most junior judgment liens properly noticed in barment
Mechanics' and materialmen's liens properly noticed
Other recorded interests whose holders were properly served and did not redeem

May Survive — Always Verify

Federal IRS tax liens (entitled to special notice; may not be barred without proper procedure)
Interests of parties not properly identified and served in barment
HOA and COA liens in some circumstances
Interests of heirs who were not located and served
Any interest not recorded in the county real estate records before the tax sale

The Judicial In Rem Alternative

Several metro Atlanta counties use the Judicial In Rem Tax Sale process (O.C.G.A. § 48-4-75 through § 48-4-81) as an alternative to the standard redeemable deed sale. In this court-supervised process, the county files a petition in Superior Court to foreclose the tax lien against the property. All interested parties are served through the court process. When properly executed, the resulting tax deed is considered fee simple and immediately insurable — eliminating the need for a separate barment or quiet title action. If you're investing in a county that uses this process, the path to marketable title is meaningfully shorter and cleaner.

LienScout Pro — Georgia Coverage

Research All Five Georgia Counties Before Auction Day

LienScout Pro aggregates property risk data, market value benchmarks, ownership signals, and environmental flags across all five Georgia counties we cover. Given that Georgia auctions require you to bid a purchase price — not just a tax amount — knowing the property's true risk profile before you arrive at the courthouse steps is the difference between a strategic investment and an expensive mistake.

Chatham County

Cobb County

DeKalb County

Fulton County

Gwinnett County

Frequently Asked Questions — Georgia Tax Sales

Does Georgia sell tax lien certificates?

No. Georgia does not sell traditional tax lien certificates. Georgia is a redeemable tax deed state, meaning the county sells an actual deed to the property — not a lien against it. The winning bidder receives a Sheriff's Tax Deed or Tax Commissioner's Deed at auction. The former owner retains a 12-month statutory right to redeem the property by paying the investor back with a 20% penalty, but no separate tax lien certificate is issued.

When are Georgia tax sales held?

Most Georgia counties hold their tax sales on the first Tuesday of each month at the county courthouse. Unlike Florida, which concentrates its sales in May and June, Georgia auctions run throughout the year on a monthly cycle. Not every county holds a sale every single month — the frequency depends on how many delinquent properties are available. Check with each county's Tax Commissioner office or monitor the county's legal organ for upcoming sale notices.

What is the 20% penalty in Georgia and how does it work?

Under O.C.G.A. § 48-4-2, when a Georgia property owner redeems their property after a tax sale, they must pay the investor the full purchase price from the auction plus any subsequent taxes paid by the investor, plus a flat 20% penalty on that total. This 20% is your return as the investor. It is not an annual interest rate — it is a one-time flat penalty, meaning you earn the same 20% whether the owner redeems in month one or month twelve. After the first year, an additional 10% penalty per year accrues until the right of redemption is barred.

Can I take possession of a property after winning a Georgia tax sale?

Not during the 12-month redemption period. Even though you hold a deed after winning at a Georgia tax sale, the former owner retains the legal right to remain in and reclaim the property for 12 months. You cannot take physical possession, evict occupants, demolish structures, or make improvements during this window. After the redemption period expires and you complete the barment process, you gain full rights — but even then, a quiet title action is typically required before most lenders or title companies will treat the property as fully marketable.

What is barment in Georgia?

Barment is the Georgia legal process — formally called the Foreclosure of the Right of Redemption — by which a tax deed investor permanently extinguishes the former owner's ability to reclaim the property. It can begin no earlier than 12 months after the tax sale date. The process requires sending certified mail notice to all parties with a recorded interest in the property, publishing notice in the county's legal organ for four consecutive weeks, waiting 30 days for any final redemption, and then recording the completed barment in county records. Barment must be done correctly — Georgia courts have ruled that procedural errors can invalidate the process entirely.

Do I need a lawyer to invest in Georgia tax sales?

For the auction itself — bidding and purchasing a deed — you do not technically need an attorney. However, if you end up pursuing barment and quiet title to obtain full marketable ownership of a non-redeemed property, working with a qualified Georgia real estate attorney who specializes in tax deed matters is strongly recommended. Barment procedures have specific legal requirements that, if not followed precisely, can create title defects that undermine your entire investment. The cost of an attorney at that stage is far less than the cost of a flawed barment.

What happens to excess funds if someone bids more than the tax debt at a Georgia auction?

If the winning bid exceeds the total taxes, penalties, fees, and costs owed, the excess funds belong to the former property owner and other lienholders in priority order (O.C.G.A. § 48-4-5). The Tax Commissioner may file an interpleader action in Superior Court to determine the rightful claimants. If no one claims the excess within five years of the tax sale date, the funds are transferred to the Georgia Department of Revenue.

Continue Learning — Georgia and Beyond

Georgia's redeemable deed system is unique. Expand your knowledge with our other state guides and foundational resources.

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LienScout Pro covers Chatham, Cobb, DeKalb, Fulton, and Gwinnett counties with property risk data, market value benchmarks, and a Pre-Bid Risk Brief — so you arrive at every Georgia auction prepared, not guessing.

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