Murray County, GA tax sales

County offices

County notes

• •Murray County sells redeemable tax deeds, not certificates. The Tax Commissioner states: "We do not sell tax liens." Winning bidders receive a Sheriff's tax deed.
• •Eligibility threshold: "Any property that has taxes which are 3 years delinquent, is subject to a tax sale."
• •Redemption per the county: the right of redemption stays open at least 12 months plus 1 day after the sale, and the owner redeems by paying the purchaser's bid amount, any additional taxes the purchaser paid, plus 20 percent. If the property is redeemed, ownership and any liens revert to their position at the time of sale.
• •The purchaser cannot take physical possession, make improvements or deletions, or evict tenants for 12 months plus 1 day or until the right of redemption is closed.
• •Excess funds are held in escrow by the Tax Commissioner's Office for 5 years, then sent to the State of Georgia as unclaimed funds. All excess-funds claims are turned over to the county attorney for determination of proper distribution.
• •The Tax Commissioner's Office does not assist with redemption or foreclosure of the right to redeem and does not give legal advice.
• •A tax fi. fa. (lien) is recorded with the Clerk of Superior Court when taxes stay unpaid more than 90 days past the due date; a 10 percent penalty also applies at 90 days, except on homesteaded property with a tax liability under $500.
• •Contact for bidder questions: Tax Commissioner Billy Childers, murraytax@murraycountyga.gov, (706) 695-3423. Office hours listed as Monday through Thursday, 7:30 AM to 6 PM.

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.

See the full Georgiarules and every county →