Delinquent Tax Sales


 

Disclaimer:
 The information contained on our website is designed to provide a general overview and should not be construed to be 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 Glynn 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 sale. If you are interested in purchasing a property at tax sale, we strongly advise that you seek competent legal advice before participating in the sale. 
If your property is under a tax lien and/or levied for tax sale and you have questions about this process, please consult with an attorney. 








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 County Deed Sales
What is a County Deed?
A County Deed refers to a property in which the county holds an interest due to delinquent taxes. This interest is established through an approved resolution from the County Board of Commissioners to sell the property to the highest Bidder.  
 
Click here to view more information about County Deed Sales. 



General Information

A tax lien attaches to the property at its valuation (January 1st; O.C.G.A. 48-2-56). A tax lien against real property is superior to all other liens. The lien is released by paying the tax charged against it. On December 31st (O.C.G.A. 48-3-3) of each year the Tax Commissioner must issue an execution (Fi Fa.) against all delinquent taxpayers. Executions direct the levying officer to levy on the property. It is the duty of that person to enforce an execution by either collection or levy and sale.

Tax sales are held at the discretion of the Tax Commissioner. We reserve the right to add or cancel tax sales according to business needs. Sales are scheduled on the first Tuesday of any given month and held in an online auction. Notice of the sale is published once a week for four weeks immediately preceding the sale in the legal organ (newspaper) for the county, which is presently The Brunswick News. You can also follow us on Facebook or sign up for notifications here to be

Tax sale bidding commences with the total of taxes and costs (levy, recording, advertising and commissions) on each parcel, with the property being sold to the highest bidder. If there are no bidders, the County may enter a bid on the property equal to the starting bid.

While the successful bidder receives a tax deed, he has no immediate control over the property. The taxpayer or any other person having a right, title, interest in, or lien upon the property may redeem it at any time within twelve (12) months from the date of the sale by paying the redemption price. The purchaser is not entitled to rents and/or profits arising from the property during the redemption period.

The redemption price is the amount paid for the tax deed at the tax sale plus any taxes subsequently paid by the tax deed purchaser plus 20% of that amount for the first year or fraction of a year elapsing between the date of the sale and the date of redemption. After the first year following the conclusion of the tax sale, the tax deed purchaser is entitled to an additional 10% for each subsequent year or fraction of a year until redemption.

Twelve months after the date of the sale the purchaser may begin to forever "bar" or "foreclose" the right of redemption by having proper notice served upon the taxpayer, occupant (if any) and upon all persons having recorded any right, title, interest in, or lien on the property in the county where the property is located in accordance with O.C.G.A. 48-4-45 through 48-4-48. Additional fees may be charged for sheriff's service and advertising 20 days after service of notice. Thus a minimum time of one year and forty-five days elapses between acquisition of a tax deed and the right to physical control of the property.

Even though the purchaser receives defeasible title before the redemption period expires, he or she acquires sufficient interest in the property to make a return on the property after January 1st the following year (if still unredeemed) and also to be liable for taxes due on the property the year in which it is sold and subsequent years until redeemed. Current and prior year tax information is available through the Glynn County Tax Commissioner website.

A Georgia Supreme Court Decision, [Blizzard v. Moniz, 271 Ga. 50, 518 S.E.2d 407 (1999)] has rendered "ripening by prescription" (O.C.G.A. 48-4-48) inapplicable to tax sale purchases in most cases. The Court determined that actual possession of the property is necessary for a tax deed to convey fee simple title to the property absent the process of barring or foreclosing the right of redemption.

It is important to remember that the worth of a tax title is subject to many factors and that all tax sales are administered under the doctrine of caveat emptor ["Let the buyer beware (or take care)"]; to ensure your rights you should consult a knowledgeable real estate attorney.

Download a copy of our Delinquent Tax Sale Brochure here.



  FAQs


What is a Fi Fa?
A Writ of Fiera Facias (or Writ of Fi Fa) is a document issued by the Clerk of Magistrate Court for the purpose of recording a lien on the judgement debtor's property. It is also a legal instrument by which the sheriff of a county may seize the assists of a judgement debtor.
 
What if I cannot pay in full by the due date? 
The Tax Commissioner’s Office accepts partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance. However, penalties and interest continue to accrue on the outstanding balance. Accounts with an outstanding balance after the original due date are subject to a lien. Therefore, the Tax Commissioner’s Office encourages full payment of any outstanding balances as soon as possible.
 
What is a lien? What are the consequences of a lien?
When an account becomes delinquent, the Tax Commissioner may issue a tax lien against the property. A tax lien, also known as a Fi Fa from the Latin term Fieri Facias, may also be referred to as a tax execution. A tax lien is a claim or encumbrance placed on a property that authorizes the Tax Commissioner or the Sheriff to take whatever action is necessary and allowed by law to obtain overdue taxes. It is also the first step in taking the property to tax sale.
 
Though the Tax Commissioner’s Office does not report information to credit agencies, a tax lien may appear on your credit reports and adversely affect your credit rating. The Tax Commissioner encourages full payment of taxes by the due date.
 
How can the tax lien be canceled?
Payment of outstanding taxes along with applicable fees, penalties, and interest will serve in having the tax lien marked as satisfied.
 
What forms of payment are accepted?
Once scheduled for a tax sale, only the following forms of payment are accepted: Cash, bank issued cashier’s check, or bank wire transfer, money order. All payments are to be made payable to Glynn County Tax Commissioner.

Personal checks, business checks, 3rd party checks, and debit/credit cards will not be accepted if the property has been scheduled for tax sale.
 
When is the next tax sale?
If a tax sale is scheduled, an auction of the property taxes is conducted online through GovEase.com, the first Tuesday of the month. Sign up for notification here. You can also find notice of tax sales on our Facebook page, and posted in The Brunswick News. 
 
Do I have to register to participate in a tax sale?
Yes, bidders must register in advance prior to the sale . Click Here for more information about bidding. 
 
Will purchasing the deed make me the rightful owner?
Purchasers of property at a tax sale do not automatically own the property.
 
When can I possess the property?
Purchasers cannot possess the property until they have completed the process of Foreclosing the Right of Redemption.
 
Are there any other taxes due on this property?
 If the property is located within the city, there may be city taxes that are due on this property.
 
How long do I have to pay if I am the winning Bidder?
The full bid amount must be paid by 4 PM (EST) on the day of sale.
 
When can a purchaser begin the barment process after the sale?
The auction sale will convey Glynn County’s interest in the tax deed granted to the County in accordance with O.C.G.A. § 48-4-20. Under O.C.G.A. § 48-4-20(c) and O.C.G.A. § 48-4-45. The 12-month redemption period for a County deed began to run from the date of the tax sale at which the County acquired its tax deed. To foreclose the right to redeem a County deed sold at the auction, the purchaser must follow the requirements of O.C.G.A. §§ 48-4-45 and 48-4-46, along with any other applicable statutes.

NOTE: Regarding a County owned Tax Deed Sale, possibly immediately after the receipt of a Quit Claim Deed, contact the Office of Tax Commissioner to get confirmation in writing.




Registration and Bidding


Tax Sale Announcements
Four weeks before any type of tax sale, notice will be posted on our website, in The Brunswick News, and also on our Facebook page. You can sign up for email notifications for tax sales here. It's just that easy!
 
Online Sales
Tax Sales are hosted by GovEase. Registration is free and easy. With your account, you can view and participate in sales all across the country! 
 
Sign up with GovEase to participate in a tax sale.  Documentation is required to register, and bidders must be approved before the sale in order to participate. For more information on registering for an online tax sale, click here. For more information on how to use the GovEase website, click here
 
Need more information?
The Office of Tax Commissioner has put together a 3-part series of videos designed to walk you through the process. 
 
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 List of Parcels in Consideration for the Next Tax Sale

                    To be determined. 







Upcoming Auctions
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The next sale will be for County Deed properties. Click here for more information. 




Registration Starts:
To Be Determined

Tax Sale Properties Posted
To Be Determined

Pre-Bidding
To Be Determined

Tax Sale Starts
To Be Determined

Click here to sign up to be notified when the next Tax Sale is posted. 


 



Excess Funds List

The Glynn County Tax Commissioner periodically conducts tax sales to collect unpaid property taxes. At times, there are excess funds after paying taxes, costs, and all expenses of the tax sale. Glynn County holds these excess funds on behalf of the Tax Commissioner until the funds are distributed as required by law per O.C.G.A. § 48-4-5 (2021). 

Excess Funds Request

Send your requests to the Finance Department at financedept@glynncounty-ga.gov / Subject line: Excess Funds Request.
Please include:

Upon receipt of a tax overage claim, Glynn County has adopted as an alternative to the statutory method provided for by state law the following procedure:

In order to release the funds Glynn County requires the following:
  1. Execution of the AFFIDAVIT IN SUPPORT OF CLAIM FOR EXCESS TAX SALE PROCEEDS. (Download affidavit here)
  2. A letter from an attorney including a legal opinion that you are the party entitled to the excess funds pursuant to O.C.G.A. § 48-4-5, an acknowledgment that Glynn County will rely upon the attorney’s legal opinion in distributing the funds, and an affirmative statement agreeing to be responsible for the proper and legal distribution of said proceeds in accord with the priorities set forth by law.
However, this procedure is primarily used when the record owner at the time submits the claim on their own behalf.

Once a claim has been processed and approved by the County Attorney’s office a check request will be made to the Glynn County Finance Department. However, prior to the release of the check to the claimant(s), the refund must first be approved by the Glynn County Finance Committee and then Glynn County Board of Commissioners at one of their bi-weekly board meeting. 

For More information on Excess Funds, contact the Glynn County Finance Department.


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