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Tax Sale Atlas

Georgia tax sales

Georgia over-the-counter tax liens

Georgia runs no statewide over-the-counter route: unsold inventory goes back to the next sale. Tax Sale Atlas holds this for all 159 Georgia counties, read from O.C.G.A. Title 48, Chapter 4 and checked Jul 25, 2026.

Unsold liens and parcels do not disappear, but Georgia runs no standing over-the-counter program. Here is what happens to the inventory nobody bought, and where to watch instead.

Why Georgia has no over-the-counter list

Georgia keeps no state-held or county-held certificate list for investors to buy from. A parcel that draws no bid covering the taxes and costs can be bid in by the county governing authority, which may bid only up to the amount of the taxes and costs. The county then holds the tax deed subject to the same right of redemption and may dispose of the property once it remains unredeemed. Separately, the official holding an unpaid tax execution may transfer it to any party who pays it in full, and that transferee takes the same enforcement rights and lien priority as the tax official, but no officer is required to make such a transfer. Both routes are discretionary and county specific, so ask the tax commissioner what is available.

Does Georgia publish a lands-available list?

Georgia has no Lands Available list. Property a county acquired at a tax sale is disposed of by the county governing authority as provided in Title 48. Separately, excess sale proceeds left unclaimed for five years after a sale are turned over to the Georgia Department of Revenue.

Because there is no standing list, Georgia inventory reaches investors through the scheduled auctions instead. Check the county pages for each county's sale calendar, and compare against the states that do hold land off-auction before trusting any list marketed as an Georgia over-the-counter list.

Verified Jul 25, 2026 against Georgia sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

Browse Georgia counties

Sale calendars, list URLs and the office that publishes them are tracked county by county.