Disclaimer: The information contained on our website is designed to provide a general overview and should not be considered as legal advice. If you are unclear about any of these processes or if you require more detailed information, please consult with an attorney who can advise you properly based on your personal circumstances. Employees of the Tax Commissioner's Office are strictly prohibited from providing legal advice, guidance, suggestions or recommendations.

The Muscogee County Tax Commissioner's Office does not sell its Tax Liens or Tax Lien Certificates. If a property does not sell at a tax sale, the property goes back into a rotation for future tax sales. If you are interested in purchasing a property at tax sale, we strongly advise that you seek sufficient legal advice before participating in the sale.

If your property is under a tax lien (fifa) and/or levied for tax sale and you have questions about this process, please consult with an attorney as well.

Delinquent Taxes

Taxes not paid by the due date become delinquent, and the account begins to accrue penalties and interest based on the outstanding balance. For real estate, if the tax remains unpaid, a lien is issued in the name of the January 1st property owner, unless documentation is submitted within 90 days to shift liability to a subsequent owner. Once a lien is filed, the property is subject to further enforcement action, which may include levy and public auction in accordance with Georgia state law.