How to Claim Surplus Proceeds from a Georgia Tax Sale: A Practical FAQ

Quick answer: If a Georgia tax sale produced money in excess of the taxes, penalties, interest and sale costs, those surplus funds belong to the lawful owner or other persons with a legal claim (for example, heirs or lienholders). To recover them you will need to locate the surplus, present proof of entitlement to the county office that holds the funds, and, if necessary, ask a Georgia court to decide competing claims. This page explains the usual steps, common documents you will need, and when to get a Georgia attorney involved.

Disclaimer: This is educational information, not legal advice. For help that applies to your exact situation, consult a licensed Georgia attorney.

Detailed answer — how surplus funds from a Georgia tax sale are claimed

1. Basic legal framework

Georgia tax sales are governed by state law in Title 48 (Revenue and Taxation). When the sale price exceeds the total amount due (taxes, penalties, interest and authorized costs), the excess is generally payable to the person who was the owner of record, or to another person who can prove a lawful claim. That statutory framework sets who has a prima facie right to the surplus and how sales are conducted. See the Georgia statutes on tax sales (O.C.G.A. Title 48) for details, for example: O.C.G.A. § 48-4-40 (sale surplus and distribution). The Georgia Department of Revenue and your county tax office also publish local procedures.

2. Who can claim the surplus?

The owner of record at the time of the sale (often the person whose name appears on the deed).
If the owner is deceased: the heirs, personal representative (executor/administrator), or someone who holds legal title after probate or by a small‑estate procedure.
Any party that holds an enforceable lien or interest that has priority under Georgia law (for example, certain mortgages or judgment liens) — they may have a claim.

3. Typical county process and where the surplus is held

Procedures vary by county. Counties commonly hold surplus funds with the tax commissioner, tax receiver, or sheriff (the office that conducted the sale). The county will normally keep a record of a sale and whether a surplus exists. Your first step is to contact the county office that handled the tax sale to confirm whether surplus funds exist, the amount, and what documentation they require to release the funds.

4. Step-by-step practical workflow

Verify the sale and the surplus. Ask the county tax office or sheriff for the tax sale file and a statement showing sale details and whether surplus proceeds were generated. Counties often publish tax sale results online.
Determine the lawful claimant. If your mother is the owner and alive, she has the primary claim. If she is deceased, determine whether the estate has been probated or whether heirs have title by operation of law.
Gather documents the county will require. Typical documents include:
- Photo ID for claimant (driver’s license, passport).
- Evidence of ownership: deed, property tax records, or title report.
- If owner is deceased: certified death certificate.
- If the estate is probated: Letters testamentary or Letters of administration (proof you are the personal representative).
- If there is no probate: a certified affidavit of heirs or a small‑estate affidavit if Georgia procedure allows it in the circumstance; county rules differ.
- If someone is acting for the owner: a valid power of attorney (make sure the document includes authority over real property and has any required notarization).
Submit a formal claim to the county office. Many counties have a claim form or written claim process. Submit the claim package and keep copies. Ask the county for a receipt and a timeline for processing.
If the county rejects the claim or if there are competing claimants: You may need to file a petition in the superior court asking the court to adjudicate competing claims and order distribution of the surplus. A Georgia attorney experienced in tax sale or probate litigation can file the necessary pleadings.
Receiving payment. Once the county or court approves your claim, the county will issue payment (often by check) to the person or entity authorized to receive the funds. If you are personal representative, the money usually becomes part of the estate and must be handled according to probate rules.

5. Special issues common in parent/child situations

If your mother is alive but incapacitated, a power of attorney that validly covers real property may allow you to claim the funds on her behalf. If you lack a valid POA, you may need guardianship or conservatorship.
If your mother died without probate, the county may refuse to pay the surplus to an heir until the court confirms who is entitled. In that case, probate or a small‑estate process is usually necessary.
If other creditors (for example, a mortgage lender) have a claim, they may try to recover part or all of the surplus. Competing claims are resolved by the county or the court under Georgia law.

6. Timeline and deadlines

Timeframes vary by county. Some counties hold surplus indefinitely until a valid claim appears; others have internal deadlines for filing claims. Also, you may face statute‑of‑limitations issues or special procedures if the funds have already been transferred to the county general fund under an unclaimed property process. Because of variance by county and possible time limits, act promptly after learning a tax sale produced a surplus.

7. When to get a Georgia attorney

Consult a Georgia attorney if:

The county rejects your claim or demands additional probate paperwork you do not have.
There are competing claimants (lenders, other heirs, or purchasers) and you need someone to file a court action to resolve rights to the surplus.
Your situation involves probate, guardianship, or estate administration that you do not understand or cannot complete on your own.

Helpful Hints

Contact the county tax office or sheriff first. They can confirm whether a surplus exists and list the documentation required to claim it.
Keep originals of deeds, certified death certificates, and probate documents available. Counties usually require certified documents for payment.
If your mother is deceased, check whether a probate file already exists. If not, opening a probate administration often clears title and allows distribution.
Don’t sign over claims without understanding consequences. A purchaser or a third party may try to buy your claim cheaply; get legal advice before transferring rights.
Record every contact with county staff: who you spoke with, the date, and what they said. That record helps if disputes arise later.
If the county indicates a court petition is required, ask for the specific county office and clerk you should contact and whether they have a local form.
Search county public records online: many counties post tax sale results and surplus lists.
Beware of scams. Legitimate county offices will not charge up‑front “processing” fees to tell you whether surplus funds exist.

Where to look for the statutes and official information

Relevant Georgia law on tax sales is found in O.C.G.A. Title 48. A commonly cited provision about sale proceeds and surplus distribution is available here: O.C.G.A. § 48-4-40. For general state resources see the Georgia Department of Revenue: https://dor.georgia.gov/. Your county tax commissioner or sheriff’s office website is the best place for local procedures and claim forms.

Next steps

Contact the county office that ran the tax sale (tax commissioner, tax receiver, or sheriff). Ask whether a surplus exists and what they need to release it.
Collect proof of ownership, identity, and, if applicable, probate documents or a death certificate.
If the county will not pay or multiple parties claim the funds, consult a Georgia attorney who handles tax sale and probate issues.

If you want, tell me the Georgia county where the sale occurred and whether your mother is alive or deceased. I can list likely county offices to contact and typical documents they request.