Understanding Georgia Tax Sale Excess Funds

General background

Georgia counties may conduct tax sales to collect unpaid property taxes. When a tax sale generates proceeds exceeding the taxes, costs, and other amounts owed, the remaining funds are generally referred to as excess funds.

Georgia counties are generally responsible for holding and disbursing these funds in accordance with applicable state law and their own local procedures.

Why county-level detail matters

Because excess funds in Georgia are generally administered at the county level, forms, contact points, documentation requirements, and timelines can vary from one county to another. Metro Atlanta counties, for example, may each maintain their own excess funds list and claim process.

A note on legal review

This article provides general background only. Georgia tax sale law includes specific statutory requirements and procedures that can change over time. This content has been prepared for general educational purposes and is flagged for attorney review prior to publication to confirm it accurately reflects current Georgia law.