Home » Property » Delinquent Taxes

Disclaimer:  The information contained on our website is designed to provide a general overview and should not be considered legal advice.  If you are unclear about these processes or if you require more detailed information, please consult with an attorney who can advise you properly based on your particular circumstances.

Employees of the Tax Commissioner’s Office are strictly prohibited from providing legal advice.  If your property is involved in a tax lien, levy or a tax sale and you have questions about this process, we highly recommend you consult with an attorney.  If you require additional information or need clarifications about the Levy Process or about Tax Sales, you should consult with an attorney.  We cannot provide legal advice, legal clarifications, guidance or recommendations.  Please note that once your parcel is coded for Tax Sale (an internal function), you will not be allowed to make payments on our website (for delinquent years) AND we can only accept Certified Funds as payment of your delinquent taxes.

If you are interested in purchasing a property at tax sale, we strongly encourage you to seek legal advice before participating in the sale.


All taxes remaining unpaid after the due date are delinquent and are subject to interest and penalties.

The Tax Commissioner's Office mails 30-day late notices on all unpaid accounts after October 15.

Any taxes remaining unpaid at this time are subject to levy and tax sale.  Properties available at the current tax sale can be found in the Marietta Daily Journal Real Estate section every Friday for four weeks prior to the sale.  This listing is updated monthly.  Terminals are also available for public use in checking unpaid taxes at 736 Whitlock Avenue, Suite 100 in Marietta.  

Additionally, our website has a listing of properties for the next tax sale.  This listing is published approximately two weeks prior to the tax sale date.

The Cobb County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (OCGA) when levying property.  We strongly suggest you read those sections of Georgia law which pertain to tax executions and tax sales. OCGA 48-3 and 48-4, contain important information that you must be aware of. 



Tax Sales

Tax sales are held on the first Tuesday of each month (for months in which we plan a tax sale), between the hours of 10 AM and 4 PM on the steps of the Superior Courthouse at Flournoy Park at the southeast corner of Roswell and Waddell Streets.  If Tuesday falls on a holiday, the sale will take place on the first Wednesday.


Flournoy Park is located here:


You may pre-register prior to the day of the tax sale; however, you must be present in order to bid.  Bidder registrations and ID cards are issued between 9 AM and 10 AM on the day of the tax sale.  Please bring your photo ID and present it to the Levy Officer to receive your bidder ID card.

We do not accept mail, phone or fax bids.  The opening bid for a particular property is the amount of tax due, plus penalties and all applicable other costs.  The Tax Deed, not the property, is sold to the highest bidder.  All Tax Deeds must be won at the auction.  We do not sell tax liens.

We require payment in full upon conclusion of the tax sale.  Payment must be in the form of cash, certified check, cashier's check or money order.

Please make all checks payable to: Cobb County Tax Commissioner

If there is any excess after paying taxes, costs and all expenses of a sale, the tax commissioner or tax collector may file an interpleader action in superior court for the payment of the amount of such excess.  Such excess shall be distributed by the superior court to intended parties, including the owner as their interest appears and in the order of priority in which their interest exists (OCGA 48-4-5).  

Any properties not receiving a bid may be re-auctioned that afternoon at 3 PM.

The tax sale purchaser receives a tax deed to the property.  However, they cannot take immediate possession of the property, make any improvements to the property, evict any tenants or move onto the property.

Georgia law allows the property owner or anyone with any right, title or interest in the property to repurchase (redeem) the Tax Deed.  Until the right of redemption has been foreclosed or the title has ripened by prescription, a tax deed has the same force and effect as a lien.


Right of Redemption

When real property is sold at a tax sale, the owner, creditor or any person having an interest in the property may redeem (repurchase) the property from the holder of the tax deed within 12 months.

The redemption price is:

  • The bid amount,
  • Plus any taxes paid by the purchaser after the tax sale,
  • Plus any special assessments on the property,
  • Plus a 20% premium of the amount for the first year or fraction of a year which has elapsed since the date of sale and a 10% premium for each additional year or fraction of a year thereafter plus the sheriff and advertisement costs.

The tax sale purchaser is responsible for determining the amount payable for redemption. 

Redemption of the property puts the title conveyed by the tax sale back to the owner of record subject to all liens that existed at the time of the tax sale. 


Notice of Foreclosure of Right to Redeem

After 12 months from the date of the tax sale, the purchaser at the tax sale may terminate or foreclose on the owner's right to redeem the property by causing a notice(s) of the foreclosure to be served by certified mail to the owner of record and to all interest holders which appear on the public record.

In addition, the notice of foreclosure is to be published in the newspaper in the county in which the property is located once a week for four consecutive weeks.


For more information on tax sales, please read our Real Property Tax Sales booklet.


Excess Funds Requests

The Georgia Open Records Act and related subtitles of Georgia law authorize a personal inspection of public records at a reasonable time and place unless prohibited by a court order or otherwise exempted by law.  However, no public official or personnel is required to prepare reports, summaries or compilations not in existence at the time of an Open Records Request (OCGA 50-18-71j).

When making an Excess Funds Request, please explicitly state that you wish to obtain documents.  If you have questions, please submit those in a separate email.

If you would like to request information about Excess Funds, please review our general information packet.  Note: You do not have to pay an asset recovery firm to claim your Excess Funds!

All Excess Funds Requests are responded to between 1-3 business days.  If we have not responded to your request after 3 business days, please contact one of our main offices directly.