Tax Sales
Forsyth County has one of the highest collection rates in the State of Georgia. Your efforts as taxpayers help enable us to make this statement. Our staff is dedicated to collecting all taxes and ensuring the smooth and orderly operation of your county government. Sharing responsibilities of improving our community weighs heavily on the taxes you pay and in turn, are disbursed back to you in many different ways.
The Tax Commissioner’s Office is charged with enforcing the laws regarding revenue and taxation and collecting taxes from individuals or businesses that fail or refuse to pay. Most of the time delinquent tax matters can be satisfied with a simple letter or phone call, although from time to time, we must collect the delinquent taxes through a Levy and Tax Sale. Tax Sales are open to the public and function as a means of collecting delinquent taxes. The format of the sale is an auction type setting starting with a bid of the amount of taxes owed. Tax Sales are held on the first Tuesday of the month. Tax sale listings can be found in the Tuesday Edition of The Forsyth County News four consecutive weeks prior to the sale. Tax Sales are conducted on the courthouse steps in Cumming, Georgia. Our office coordinates tax sales on an “as needed” basis.
We have prepared a brochure that helps to answer any questions you may have regarding Tax Sales in the State of Georgia. We strongly encourage you to download this brochure (in PDF format) by clicking on the link HERE.
The sale of property for unpaid taxes may result in the collection of excess funds at the time of sale. The excess funds are available for distribution to the owner or owners as their interests appear in the order of priority in which their interests exist.
After five years have elapsed from the tax sale date, the Tax Commissioner shall pay over to the Georgia Department of Revenue’s Unclaimed Property Division any excess unclaimed funds for which no action or proceeding is pending in a claim for payment. Once excess funds are placed in the possession of the Department of Revenue, only a court order from an inter-pleader action filed in the county where the tax sale occurred, by the claimant for the funds, shall serve as justification for the release of the funds
When deemed necessary, the Tax Commissioner may file an inter-pleader action with the Forsyth County Superior Court for the payment of the amount of such excess funds.
Excess Funds
Any excess funds remaining from the sale of property after payment of all tax, penalties, fees, interest, and other costs are held in escrow by the Tax Commissioner; available for claim by owner(s) and other parties holding a record interest in the property as their interest appears and in order and priority in which their interest exists. O.C.G.A. 48-4-5 (a)
The legal owner of the property, absent any other priority lienholder(s), may file a claim for excess funds. Lienholders with a priority interest who file a claim are required to provide a written payoff amount of their current lien good through the date of claim, as amount of excess claimed cannot exceed current lien value.
The Office provides no “claim form” to any individual, entity, or third-party wishing to submit a claim for excess funds. All claims are to be in writing, signed and notarized, and submitted to our Office along with proper photo identification. Submission of a certified title report (good through date of request) is strongly encouraged. In addition, claimants should provide copies of all relevant documentation (both recorded and non-recorded) in support of their claim (Warranty Deeds, Security Deeds, Assignments, Powers of Attorney, etc.). Upon submission and subsequent review any necessary additional information will be required of the claimant prior to any final determination made regarding payment of claim.
Note: All claims and accompanying documentation are subject to review by counsel for legal opinion regarding disbursement. All submittals are made available upon written request via the Georgia Open Records Act. Any claim, associated documentation, or identification submitted deemed suspect or fraudulent will be forward to law enforcement for full investigation. Any claimant found to have purposely misrepresented fact(s) or any claimant attempting to deceive or defraud, whether or not successful, will be prosecuted to the fullest extent of the Law.
In cases of third-party requests for funds, or in the event of competing or conflicting claim(s), an interpleader action may be filed with the Superior Court of Forsyth County for a Judicial ruling regarding disbursement. All reasonable attorney fees and court costs will first be paid from the excess funds requested prior to disbursement of any remaining funds. O.C.G.A. 48-4-5(b)
Private agreements between claimants and third-parties who assist in locating claimants and/or requesting payment of excess funds on their behalf remain unenforceable for 24-months following date the funds were first placed in escrow. O.C.G.A. 44-12-224(a)
Fees charged by third-parties to claimants for assisting in the recovery of excess funds on their behalf shall not exceed 10 percent of the value of the excess being recovered. Excess funds must be paid/delivered directly to the owner and will not be paid/delivered to any third-party charging the fee, whether pursuant to a duly executed power of attorney or otherwise. O.C.G.A.44-12-224(a)
Click here for a list of excess fund properties. This list is updated as claims are paid out and/or as tax sales occur.