Buying and Selling Property

In Georgia, the person who owns a property as of January 1st is legally responsible for the entire year’s property tax, regardless of any ownership changes during the year. If a property is sold after January 1st, both the buyer and seller may receive a tax bill. However, the Tax Commissioner’s office does not determine who pays what portion. Instead, the division of tax responsibility is typically negotiated during the closing process and outlined in the closing documents. When taxes go unpaid, the January 1st owner is the party listed on any resulting tax lien — unless the seller provides valid documentation within 90 days of the tax due date showing that tax liability was contractually transferred to the buyer. Acceptable documentation includes a recorded deed in the new owner's name and language in the closing documents that clearly assigns the tax responsibility to the purchaser. Once proper proof is submitted and verified, the lien may be recorded in the buyer’s name instead.