Property taxes in Georgia are due by December 20 or 60 days after the county mails your bill, whichever date comes later. That is the statewide default, but counties can set earlier deadlines or break the bill into installments, so the date printed on your bill is the one that controls your property.1Justia Law. Georgia Code 48-5-23 – Collection and Payment of Taxes
The Statewide Default
Georgia law sets a single baseline: taxes not paid by December 20, or within 60 days of billing if that falls later, become delinquent and start accruing interest and penalties.1Justia Law. Georgia Code 48-5-23 – Collection and Payment of Taxes Most counties mail bills in late summer or early fall, so the 60-day clock usually runs out right around December 20 anyway. When a county mails bills later than usual, that 60-day window pushes the real deadline past December.
Why Your County May Have a Different Date
Counties collect property taxes independently, and state law gives county governing authorities the power to require payment in installments and to set earlier final due dates than December 20.1Justia Law. Georgia Code 48-5-23 – Collection and Payment of Taxes The Georgia Department of Revenue confirms that some counties set earlier deadlines and some require two installment payments.2Department of Revenue. Property Tax Returns and Payment Where installments apply, a first payment typically comes due around mid-year and a second in late fall.
Check the date printed on the bill, or look up your county tax commissioner’s website. Don’t assume December 20 applies if you have moved to a new county, bought your first home, or recently paid off a mortgage and taken over the bill yourself.
City Bills and Escrow Accounts
Some cities levy their own property taxes separate from the county, so a single property can receive two bills with two different due dates.3Georgia.gov. Property Taxes Check each bill on its own; paying the county bill does not satisfy a city bill.
If your mortgage includes escrow, your lender pays the tax from that account. The bill still arrives at your home because the county tax office doesn’t track which servicer handles which loan.4Georgia Department of Community Affairs. State Home Mortgage Servicing FAQs Confirm with your servicer that they have received a copy and plan to pay. If a delinquent notice shows up, call the servicer the same day.
What Late Payment Costs
Missing the deadline starts two meters at once. Interest accrues monthly on the unpaid balance at an annual rate equal to the federal bank prime loan rate plus 3%, and any fraction of a month counts as a full month.5Justia Law. Georgia Code 48-2-40 – Interest on Unpaid Taxes
A penalty stacks on top. If ad valorem taxes stay unpaid 120 days past the due date, a 5% penalty is added to the outstanding balance. Another 5% is added every 120 days after that, capped at a total of 20% of the original tax.6Justia Law. Georgia Code 48-2-44 – Penalty and Interest on Failure to Pay One carve-out: the penalty doesn’t apply if the unpaid ad valorem tax on your homestead is $500 or less. Interest still runs.
If Nonpayment Continues
After the payment deadline passes, the tax commissioner sends a written notice warning that a fi.fa. (short for fieri facias, a type of tax execution) will issue if the balance isn’t paid within 30 days. If payment still doesn’t come in, the fi.fa. is filed with the Clerk of Superior Court and becomes a lien on the property in the public record.7Justia Law. Georgia Code 48-2-56 – Liens for Taxes, Priority That lien clouds the title and blocks any sale or refinance until it is cleared.
Persistent nonpayment can lead to a tax sale. Before the sale, the owner must receive at least 10 days’ written notice by certified mail or statutory overnight delivery. After the sale, Georgia law gives the original owner 12 months to redeem the property.8Justia Law. Georgia Code 48-4-40 – Persons Entitled to Redeem Land Sold Under Tax Execution
Redemption is expensive. You must repay the tax sale purchaser everything they paid at the sale, plus any taxes they have since paid on the property, any special assessments, and a statutory premium of 20% for the first year or fraction of a year, and 10% for each additional year or fraction after that.9Justia Law. Georgia Code 48-4-42 – Amount Payable for Redemption On a $5,000 tax sale, the first-year premium alone is $1,000. If the 12-month window closes without redemption, the purchaser can foreclose the right of redemption and the property is lost.
How to Pay
Most county tax commissioner offices accept payment online, by mail, or in person. Online portals typically accept credit cards, debit cards, and electronic checks. Credit card payments usually carry a convenience fee of roughly 2% to 3.5% of the payment, so a $3,000 bill can cost an extra $60 to $105 on a card. E-checks are often cheaper or free. Include your parcel or account number with any mailed payment so it posts to the right property, and if you mail close to the deadline, keep proof of the postmark date.