State Foreclosure Law Library

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Cobb County, Georgia — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redeemable tax deed, 12-month redemption, 20%/10% premium, § 48-4-5 surplus waterfall, barment notice, statutes, case law) lives on the parent page → georgia. This page covers how Cobb County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

C1. Local Tax Sale

C2. Local Redemption → framework: right-of-redemption

  • Where/how to redeem: Redemption is made by tendering the full redemption amount to the tax-sale purchaser (not to the Tax Commissioner’s office). After payment, the purchaser issues a quitclaim deed, and title revests in the former owner. The Tax Commissioner’s employees are “strictly prohibited from providing legal advice” on redemption — consult an attorney. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf ; https://www.cobbtax.gov/property/delinquent_taxes/index.php

  • Redemption period: 12 months from the sale date, continuing until the right is foreclosed by a valid § 48-4-45 barment notice. The purchaser cannot take actual possession, collect rents, or make improvements during the 12-month period. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf ; O.C.G.A. § 48-4-40

  • Redemption amount formula (Cobb confirms state default):

    • Purchase price at sale
      • 20% premium for the first year (or fraction thereof)
      • 10% for each additional year (or fraction) elapsed since the sale
      • any taxes paid on the property by the purchaser after the sale
      • any special assessments paid
      • (if redeemed after § 48-4-45 notice has been given) the costs of serving and publishing the barment notice
    • A 20% premium also applies when Cobb County itself is the purchaser. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf ; O.C.G.A. § 48-4-42

  • Local fees / contact for redemption questions: Levy Department, Cobb County Tax Commissioner — P.O. Box 100127, Marietta, GA 30061 · Phone: (770) 528-8623 · Email: levy@cobbtax.gov — https://www.cobbtax.gov/property/delinquent_taxes/index.php

  • Deviations from state default: None identified. Cobb follows the standard Georgia redeemable-tax-deed scheme under O.C.G.A. §§ 48-4-40 through 48-4-48. The booklet confirms the 12-month window, the 20%/10% premium structure, and the barment-notice procedure.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

BUSINESS-CRITICAL. Cobb County excess funds are held by the Tax Commissioner’s Levy Department and disbursed upon approved claim forms submitted directly to that office. When competing claims exist or entitlement is unclear, the Tax Commissioner files an interpleader action in Cobb County Superior Court under O.C.G.A. § 48-4-5 — at that point, the County Attorney’s Office takes over and the Tax Commissioner is released from further decision-making. See georgia Module 3 for the state-law framework.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Commissioner (levying officer; excess-funds venue; Ex-Officio Sheriff)Carla Jackson, Tax Commissioner; Heather Walker, Chief Deputy; Maria McElreath, Delinquent Tax Manager / Ex Officio Deputy Sheriff736 Whitlock Ave., Ste. 100, Marietta, GA 30064 · P.O. Box 100127, Marietta, GA 30061Main: (770) 528-8600 · Levy Dept: (770) 528-8623 · McElreath direct: (770) 528-8677 · levy@cobbtax.govhttps://www.cobbtax.gov/
Clerk of Superior Court (deeds, interpleaders, General Execution Docket, quiet title)Connie Taylor, Clerk of Superior Court70 Haynes Street, Marietta, GA 30090 (Real Estate Division: 10 East Park Square, Bldg. C, Marietta, GA 30090)Main: (770) 528-1300 · Real Estate/Recording: (770) 528-1360 · Deed Room: (770) 528-1328https://superiorcourtclerk.cobbcounty.gov/
Recorder / Register of Deeds(No separate recorder in Georgia — deeds recorded with Clerk of Superior Court, above)Same as Clerk of Superior CourtSame as Clerk of Superior Courthttps://superiorcourtclerk.cobbcounty.gov/records-search/
Sheriff (Civil Service / Sheriff Sales — mortgage foreclosure fi. fa.)Cobb County Sheriff’s Office — Civil Section, Sgt. Joshua Allred185 Roswell Street, Marietta, GA 30090 (Operations Division) · HQ: 1825 County Services Pkwy, Marietta, GA 30060Civil Section: (770) 499-4641 · Fax: (770) 499-3683 · General: (770) 499-4600https://www.cobbsheriff.org/sections/sheriff-sales

Note on the Recorder: Georgia counties do not have a separate Register of Deeds. Real property deeds are recorded with the Clerk of Superior Court (Connie Taylor). Recording now requires electronic filing through the Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA) at https://www.gsccca.org/ (HB 1292, effective January 1, 2025). — https://superiorcourtclerk.cobbcounty.gov/

Note on the Sheriff: Cobb County’s Tax Commissioner serves as Ex-Officio Sheriff for tax sale purposes — the Sheriff’s Office does not conduct county ad valorem tax sales. The Sheriff’s Civil Section (Sgt. Joshua Allred at 185 Roswell St.) handles mortgage foreclosure fi. fa. sales (sheriff’s sales) and civil execution sales. Sheriff’s Sales and Marshal’s Sales are advertised in the Marietta Daily Journal. — https://www.cobbsheriff.org/sections/sheriff-sales ; https://www.cobbsheriff.org/sections/civil-service/contact-information

C5. Local Procedure Notes

  • Tax Commissioner as Ex-Officio Sheriff (key distinction): Unlike some Georgia counties where the Sheriff conducts tax sales, Cobb’s Tax Commissioner holds Ex-Officio Sheriff status under O.C.G.A. § 48-2-55 and appoints Ex-Officio Deputy Sheriffs to run the tax sale. The Cobb County Sheriff’s Office plays no role in ad valorem tax sales. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf

  • Sale months (not monthly): Cobb holds sales in selected months only — not every first Tuesday of every month. In 2026, only May and November are currently scheduled. Check the Tax Commissioner’s homepage at https://www.cobbtax.gov/ before each cycle for additions or cancellations.

  • In-person only; no remote bidding: There is no online auction platform. All bids must be submitted in person at Superior Court Plaza. Bidder cards are issued 9:00–10:00 a.m. and are non-transferable; registration does not guarantee card issuance if a bidder arrives after 10:00 a.m.

  • Pre-registration is mandatory and sale-specific: Bidders must complete a new online registration for each sale at https://cobbcounty.seamlessdocs.com/f/TaxSalePreRegistration. Pre-registration closes before the sale; the page shows “Registration is currently closed” between sale cycles.

  • No POA / no asset-recovery firm claims — strict local policy: Cobb’s Levy Department enforces one of the more explicit anti-POA policies in Georgia. Asset-recovery firms cannot receive information about a claimant’s case, cannot appear as “representatives,” and cannot receive checks. Only the eligible claimant personally, or their licensed attorney, can pursue an excess-funds claim. Operators relying on POA-based or contingency-fee-only arrangements that do not involve a licensed attorney will be rejected.

  • Interpleader is the dispute-resolution mechanism: When a claim is contested or multiple parties assert rights, Cobb’s Levy Department files an interpleader in Cobb County Superior Court (70 Haynes Street). The County Attorney’s Office then handles the case, the Tax Commissioner is released, and all parties are notified of the Rule Nisi hearing. This means AuctionBlock should file timely claims before an interpleader is initiated (to be listed as a party) or coordinate with counsel to respond to interpleader notice.

  • Delinquent payments — certified funds only: Properties coded for tax sale can only be paid with certified funds (no online payments for delinquent years). — https://www.cobbtax.gov/property/delinquent_taxes/index.php

  • Pointing-out privilege: For large parcels, the delinquent taxpayer may select which portion to levy and sell. The Ex-Officio Deputy Sheriff retains discretion to levy additional property if needed to secure collection. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf

  • City of Marietta city taxes: Parcels within the City of Marietta may have separate unpaid city ad valorem taxes that are not included in the county tax sale (Marietta collects its own taxes). Buyers at the county tax sale should separately verify city tax status. The City of Marietta also publishes a tax sale listing at https://www.mariettaga.gov/468/Tax-Sale-Listing. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf ; https://www.mariettaga.gov/468/Tax-Sale-Listing

  • Fi. Fa. interest rate: Tax executions bear interest at 3% per month from the date the tax was due, per O.C.G.A. § 48-2-40 and § 48-3-8. — https://cms9files.revize.com/cobbcounty/Property/Tax%20Sale%20Booklet_V1.gov.pdf

  • Sheriff Sales (mortgage foreclosures) vs. Tax Sales: The Cobb County Sheriff’s Office (Civil Section, Sgt. Allred, 185 Roswell St.) conducts Sheriff’s Sales (first Tuesday of each month) and Marshal’s Sales (first Monday of each month) for mortgage foreclosure and civil judgment fi. fa.’s — these are entirely separate from the Tax Commissioner’s tax-deed sales. Advertising periods: Magistrate Court fi. fa. = 4 weeks; State Court fi. fa. = 2 weeks; Superior Court fi. fa. = 4 weeks. — https://www.cobbsheriff.org/sections/sheriff-sales

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Whether any Cobb County sale uses a supplemental online platform (the official page says in-person only with no exceptions, but this should be checked before each sale cycle).
  • Confirmed 2026 sale dates beyond May 5 and November 3 — the commissioner has not published additional dates as of 2026-06-02.
  • Exact physical street address of the pre-registration SeamlessDocs portal domain owner (confirmed as cobbcounty.seamlessdocs.com — county-branded).
  • Whether any local Cobb County ordinance or resolution supplements O.C.G.A. § 48-4-5 on excess-funds procedures.
  • Sheriff’s involvement (if any) in tax-sale-related interpleader proceedings or mortgage-foreclosure surplus distribution.
  • Specific tax payment online portal URL (property overview page links to the payment function but the exact payment URL was not directly confirmed beyond the main portal).
  • Whether the City of Marietta uses a separate surplus/excess-funds procedure for city tax sales (the Marietta tax sale listing at mariettaga.gov was identified but city surplus procedure was not retrieved).
  • Maria McElreath’s current status as Delinquent Tax Manager (packet revised 07/25/25 confirms her name; verify she remains the contact as of 2026-06-02).

cross_links: georgia, surplus-funds, right-of-redemption, third-party-recovery-rules, tyler-v-hennepin-county, bankruptcy-automatic-stay, due-process-notice, gwinnett-ga, fulton-ga

changelog:

  • 2026-06-02: Initial page created. Sources retrieved: cobbtax.gov (tax sales, delinquent taxes, locations), Cobb Tax Sale Booklet PDF (full text extracted), Cobb Excess Funds Request Packet PDF (full text extracted including cover letter from Maria McElreath and claim form), cobbsheriff.org (sheriff sales, civil contact), cobbcounty.gov/superior-court-clerk (Connie Taylor contact), Census Bureau (population), qPublic/GIS portals. All core fields populated from primary sources.

Disclaimer: This page contains legal information, not legal advice. Laws, procedures, deadlines, office names, and contact details change. Verify every fact against the cited primary sources before acting. Nothing on this page creates an attorney-client relationship. If you have legal questions about a specific property, consult a licensed Georgia attorney. Last verified: 2026-06-02.

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