Georgia Excess Funds: How Tax Sale Claims Work Under O.C.G.A. 48-4-5

What excess funds are in Georgia

Georgia sells property for unpaid taxes at a public auction, usually on the first Tuesday of the month at the county courthouse. The opening bid covers the taxes, interest, penalties and costs. When bidders push the price higher, the difference is called excess funds. Some people call it tax sale overages or surplus. It is the same money.

The officer who conducted the sale, usually the county tax commissioner and sometimes the sheriff, deposits the excess funds and holds them for the people entitled to them. The funds do not belong to the county, and they do not earn interest for the former owner while they sit.

One thing makes Georgia different from most states. A Georgia tax sale does not end the owner's rights on the day of the auction. The owner can usually redeem the property for at least 12 months by paying the buyer the bid amount plus a premium. Excess funds and redemption are separate questions, so read the county's instructions before you assume one affects the other.

Who can claim, and in what order

Under O.C.G.A. 48-4-5, the officer sends notice to the owner of record at the time of the sale, to the holder of each recorded security deed, and to anyone else with a recorded equity interest or claim. Those are the people who can claim.

The order matters. Recorded interests are paid first, in the order they were recorded, and the former owner receives the balance. In April 2025 the Georgia Court of Appeals confirmed in Home Equity Credit Series 2021 v. Labat that security deed holders are eligible to receive excess funds. So if a mortgage was still recorded against the property on the day of the sale, expect the lender to claim before the owner.

• Owner of record at the time of the sale. Gets what is left after recorded interests. If the owner has died, the estate claims through the personal representative or heirs.
• Security deed holders. Mortgage lenders and other holders of a recorded security deed, paid in recording order.
• Other recorded interests. Judgment creditors and others with a recorded lien or equity interest on the day of the sale.

When claims conflict, the tax commissioner does not pick a winner. The office files an interpleader in superior court, and the judge decides. The county can recover its litigation costs from the funds, so a dispute shrinks the pot for everyone.

How to claim Georgia excess funds, step by step

1. Confirm the record. Check the excess funds page of the tax commissioner in the county where the property was sold. Many counties publish a PDF list. Our Georgia surplus funds list collects them, with the sale date and the amount on the county's report.

2. Get the county's form. Every county uses its own excess funds request form. Gwinnett, DeKalb, Athens-Clarke and others post theirs online. Use the current version; most offices reject old forms.

3. Gather proof. Expect to provide government ID, proof that you held title or a recorded interest on the day of the sale (a recorded deed or security deed), and a notarized signature. If the owner has died, add the death certificate and probate papers or an heirship order.

4. Mail or deliver the original. Many offices accept only original, notarized forms, not copies or emails. Keep a copy and use a delivery method you can track.

5. Answer follow-up requests. The office may ask for more documents, especially when there is a security deed on record or more than one claimant.

6. Wait for payment or interpleader. Uncontested claims are usually paid by check. If someone else claims the same money, the office may send the case to superior court instead.

How long you have

The officer must mail notice of excess funds by first-class mail within 30 days after the tax sale. Many owners never see that letter because they have moved, which is why so much money sits unclaimed.

Under O.C.G.A. 48-4-5(c), the officer holds unclaimed excess funds for five years from the date of the sale. After that, the money goes to the Georgia Department of Revenue's unclaimed property program, where the owner can still search and claim it. A few county publications describe the period differently, so check the county's own page for the exact date it will transfer a given record.

Every Georgia record on TaxLienSimple shows the sale date, the deadline we calculate from it, and the date we last checked the county's list. Right now the median Georgia record has 1,104 days left before it would move to the state.

Agents, attorneys and fees in Georgia

Georgia's excess funds statute does not cap what a recovery agent can charge, and Georgia courts have allowed owners to assign their right to the funds. That has made Georgia one of the busier states for surplus recovery.

The counties do not all welcome it, though. Athens-Clarke County, for example, states that it does not accept applications from asset recovery firms or other non-attorneys who say they represent a claimant. It accepts claims from the claimant or from a Georgia-licensed attorney with a notarized authorization. Other counties have similar rules or ask for extra proof when a third party files.

If you work in Georgia as an agent:

• Read each county's instructions before you sign anyone up. A contract is worth little if the county will not accept your filing.
• Use a written agreement that states the amount on the county's list, your fee as a percentage and in dollars, and that the owner can claim for free.
• Expect security deeds. A mortgage recorded on the day of the sale can take most or all of the excess.
• Use our Fair Recovery Kit for agreement language that states the free option plainly.

What Georgia excess funds look like right now

TaxLienSimple tracks 5,684 Georgia excess funds records across 96 counties, totaling about $59.7 million. The median record is $2,411, and 1,100 records (19%) are above $10,000. 3,208 are still inside the five-year window.

The counties with the most open records right now are Wayne, Chatham, DeKalb, Henry, Meriwether, Walker, Peach, Douglas and Gilmer. Each county page on our Georgia surplus funds list links to the tax commissioner's own report.

County notes: DeKalb, Gwinnett, Chatham, Henry, Douglas and Clayton

Searches for Georgia excess funds cluster around the metro Atlanta counties. Here is what we see in the counties people ask about most. The figures update as we re-check each county's list.

DeKalb. 231 records with a median of $4,783, and 209 still open. DeKalb's tax commissioner posts its excess funds list and claim packet online.

Gwinnett. 60 records, median $5,738. Gwinnett publishes an excess funds packet and says a claim can be filed at any time after the sale until the funds are awarded.

Chatham. 219 records, median $4,433, with 210 still open.

Henry. 157 records and the highest median of the large counties we track, $10,217.

Douglas. 482 records going back many years, totaling $8.2 million.

Clayton. 110 records, median $3,111.

We do not yet track Fulton County or most of Cobb. Fulton's tax commissioner handles its own excess funds, and we will add it when we can load its list reliably.

Mistakes that cost Georgia claimants money

Assuming the owner gets everything. Security deeds and recorded liens come first. Check the property's records for a mortgage that was still recorded on the day of the sale.

Using an old form. Counties update their excess funds forms, and many reject anything that is not the current original.

Skipping the notary. Most Georgia counties require a notarized claim. An unsigned or un-notarized form goes back to you and costs weeks.

Letting a third party file where the county will not accept it. If the county only takes claims from the owner or a Georgia attorney, an agent's filing can stall the claim.

Waiting until year five. The money does not vanish at five years, but moving to the state adds another claim process. File while the county still holds it.

Frequently Asked Questions

Common questions about Georgia excess funds.