Wholesaling Tax Delinquent Properties in Georgia

The short answer

What happens when property taxes go unpaid in Georgia?

The county can levy and sell the property at a tax sale, but the owner often keeps a right to redeem. That right is why timing and exact rules matter on every deal.

Georgia counties use tax executions and tax sales. Under O.C.G.A. 48-4-40, the owner or anyone with an interest or lien can redeem within 12 months of the sale, and afterward until the right is cut off by the notice process under 48-4-45. Tax sales are generally held at the courthouse on the first Tuesday of the month, but confirm the date with the county tax commissioner or sheriff. Our tax lien vs tax deed guide explains how Georgia’s system differs from other states.

The redemption price is set by statute. Under O.C.G.A. 48-4-42, the owner pays the winning bid, later taxes and assessments, and a premium of 20 percent for the first year or part of a year and 10 percent for each year after. Costs can also apply. That premium makes a tax sale buyer’s profit, and it makes redemption costly for the owner. A wholesaler who can pay the debt and give the owner cash is a better route for many families.

The opportunity

Why Savannah tax delinquent leads are worth working

Savannah and Chatham County have rising values, a busy rental market and older houses in the Historic District, Thunderbolt and Pooler’s edges. That mix means owners can hold real equity while they fall behind on taxes. Heirs who never changed the tax bill, landlords who gave up and retirees on fixed incomes all show up on delinquent lists. Our pre-foreclosure and tax leads guide shows how to sort them.

Lead sources

Where to find tax delinquent leads in Georgia

• Tax commissioner lists. Many Georgia counties publish delinquent or levied properties. Ask the tax commissioner what is public.
• Sale advertisements. Tax sales are advertised in the county legal organ before the sale.
• Overlap lists. Cross-check delinquent owners with absentee mailing addresses. Our absentee owner guide shows how.
• Heirs. Check heirs’ property cases where taxes stopped after a death.
• Mail and calls. If you mail letters, follow O.C.G.A. 10-1-393.19 and check the current text. See our direct mail guide.

Your exit

Who buys tax delinquent houses in Georgia

Savannah rehabbers, landlords and small developers are the main buyers. They want to know the tax amount, any liens and whether the house is occupied. Share a clean summary and photos.

Run the deal with the ARV calculator and the MAO calculator. If a buyer asks about repairs, use our repair guide.

Step by step

How to start wholesaling tax delinquent properties in Georgia

1. Pull the tax record. Find the amount due, years behind and any execution or sale date.
2. Check title. Look for mortgages and other liens. See how to do a title search.
3. Reach the owner. Explain the situation kindly and ask what they want.
4. Set the price. Use comps and subtract repairs, taxes and your fee.
5. Sign the contract. Disclose in writing that you may assign, and allow time to pay the tax debt at closing.
6. Find your buyer. Send it to investors who buy in Chatham County.
7. Close with an attorney. Use an investor-friendly title firm; taxes are paid from proceeds.

A retired man in Savannah owned a bungalow outright. He had not paid taxes for three years after his wife died, and the county had sent notices. He was worried but did not want to leave in a rush.

You pulled the tax record and confirmed no mortgage. With comps near $245,000 and about $40,000 in repairs, you offered $140,000. The contract allowed closing to pay the taxes and gave him time to move.

A local rehabber paid $151,000 for the contract. The attorney paid the tax bill from proceeds, and the owner walked away with cash instead of a tax sale. Your fee was $11,000.

Georgia rules to know

Redemption, notices and surplus

Redemption is the heart of Georgia tax sale law. If a tax sale has happened, ask when the redemption period ends and what the current payoff is, including premium and costs. Do not guess. The tax purchaser must follow the notice steps to cut off redemption, and those steps matter for title. Surplus money after a tax sale can go to the owner or lienholders, but confirm the exact rule with an attorney.

Do not market a contract you do not hold. Georgia’s broker definition in O.C.G.A. 43-40-1 covers advertising and options for others, so have a lawyer review your assignment. No Georgia statute written only for wholesalers is confirmed, and rules change, so check the current text at the General Assembly site. Our legality guide and surplus funds guide add more context.

Learn it with a mentor

Check the tax math before you promise a price

Tax deals depend on exact payoff numbers and dates. Mentorship students send us the tax record, and we help them test the price and plan the closing.

FAQ

Tax Delinquent Properties in Georgia: common questions

Keep going

More Georgia wholesaling guides

Read the full Georgia wholesaling guide or pick another situation below.

Guides that go deeper