Lowndes County, GA tax sales

County offices

County notes

• •Redeemable tax deed sale, not a lien sale. The Tax Commissioner's handout states: "LOWNDES COUNTY DOES NOT SELL TAX LIENS."
• •In person only. Sales are cried on the steps of the Lowndes County Judicial Building, 327 N. Ashley Street, Valdosta. There is no online auction platform.
• •Sale day is the first Tuesday of the month between 10 a.m. and 4 p.m., usually 10:00 a.m. If that Tuesday is a legal holiday, the sale runs the next day, Wednesday.
• •The Tax Commissioner serves as Ex-Officio Sheriff and appoints Ex-Officio Deputy Sheriffs to levy and cry the sale. The August 2026 notice is signed by Wade Sumner, Delinquent Tax Manager, Deputy Ex-Officio Sheriff.
• •Opening bid equals taxes due plus penalties, interest, Fi.Fa. cost, levy cost, administrative levy fee, certified mail cost, and advertising cost. The parcel sells to the highest bidder.
• •Payment in full at the close of the sale in cash, certified check, cashier's check, or money order. The August 2026 notice lets the office require payment within two hours after the sale ends, and an unpaid bid may be re-offered that day or the next.
• •If no bid reaches the amount due the county, the Tax Commissioner may bid the property in for the County or declare a "no sale."
• •Twelve month redemption at the price paid plus a 20% premium. The deed purchaser cannot take possession, collect rents, or make improvements during that window.
• •Foreclosing the right to redeem cannot begin until after the 12 month period ends, and a post notice redemption adds notice service and publication costs plus a further 20% of the purchase price.
• •Parcels are advertised four consecutive weeks in the Valdosta Daily Times legal section under the heading "Tax Sale," with a certified mail notice to the owner at least 10 days out.
• •A tax deed executed on or after July 1, 1989 ripens by prescription after four years; a deed from before that date ripens after seven years.
• •Excess funds go to the party authorized to receive them, usually whoever redeemed, and disputed funds are turned over to the court.
• •The sale list PDF is month specific and replaced each sale cycle. Confirm the current list on lowndescountytax.com before relying on it.

Georgia rules

Redemption

The right to redeem runs for 12 months from the date of the sale and does not end there. It continues after the year until the tax deed purchaser forecloses it by serving and publishing the statutory barment notice, which cannot be started until 12 months have passed. The purchaser delivers the notice to the sheriff at least 45 days before the redemption deadline named in it, and publishes it once a week for four consecutive weeks in the six months immediately before that deadline. Redemption puts title back in the defendant in fi. fa. subject to the liens that existed at the sale, and the purchaser must execute and record a quitclaim deed. Title under a tax deed recorded on or after July 1, 1996 ripens by prescription four years after recording. Judicial in rem foreclosures under Article 5 run on a different clock: the owner has 60 days after the sale to redeem by paying the minimum bid price into the superior court.O.C.G.A. 48-4-40, who may redeem and when (2024 Code of Georgia)O.C.G.A. 48-4-40Verified Jul 30, 2026

Deed deposit

Georgia sets no statewide percentage deposit. A purchaser at a judicial sale may tender cash or a cashier's or certified check drawn for the purchase price and issued or certified by a federally insured financial institution. Counties publish their own payment terms, and many require payment in full at the close of the sale, so confirm the terms with the tax commissioner before bidding.O.C.G.A. 48-4-1, Procedures for sales under tax levies and executions (2024 Code of Georgia)O.C.G.A. 48-4-1Verified Jul 30, 2026

Surplus proceeds

Excess funds left after taxes, costs, and the expenses of the sale belong to the former owner and to recorded lienholders in order of priority. The officer who sold the property must mail notice of the excess funds by first-class mail within 30 days to the record owner at the time of the sale, to the holder of each security deed, and to every other party with a recorded equity interest or claim, and may file an interpleader action in superior court. Funds still unclaimed five years after the sale are paid over to the Georgia Department of Revenue, after which only a court order from an interpleader action releases them.O.C.G.A. 48-4-5, Payment of excess (2024 Code of Georgia)O.C.G.A. 48-4-5Verified Jul 30, 2026

Governing statute

O.C.G.A. Title 48, Chapter 4Official Code of Georgia Annotated, public access published for the Georgia General Assembly by the Georgia Code Revision CommissionO.C.G.A. Title 48, Chapter 4Verified Jul 25, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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