State Foreclosure Law Library

dekalb-ga

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DeKalb County, Georgia — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → georgia. This page covers how DeKalb County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Decatur, Georgia
  • FIPS: 13089
  • Population: approximately 770,300 (2024 estimate; fourth-most populous county in Georgia and a core county of the Atlanta metro area)
  • Recording unit: county
  • Parent legal framework: georgia
  • Sale venue (courthouse steps): DeKalb County Courthouse, 556 N McDonough Street, Decatur, GA 30030

C1. Local Tax Sale

Conducts own sale? Yes. The DeKalb County Tax Commissioner’s Office (as levying officer / Ex Officio Sheriff) conducts the tax levy sale under O.C.G.A. § 48-4-1.

Platform: Government Tax Solutions (GTS Web) — online pre-registration portal at https://www.gtsweb.com/contact-4. This is a pre-registration and list-purchase portal only; the physical auction is conducted in person on the courthouse steps. Remote online bidding is not available. The county’s tax sale property listing portal (for viewing scheduled properties) is at https://publicaccess.dekalbtax.org/forms/htmlframe.aspx?mode=content/search/tax_sale_listing.html.

Sale calendar:

Delinquent list location:

Registration requirements:

  • Online pre-registration: https://www.gtsweb.com/contact-4 (GTS Web); registration is free.
  • Online registration closes at 2:00 p.m. on the Monday immediately prior to the tax sale.
  • In-person registration is available the morning of the sale (check-in begins one hour before the sale, i.e., 9:00 a.m. for a 10:00 a.m. sale).
  • Separate registration is required for each county and each month; a new registration does not carry forward.
  • Source: https://dekalbtax.org/property-tax/tax-sales/ (retrieved 2026-06-02); https://www.gtsweb.com/contact-4 (retrieved 2026-06-02)

Deposit / payment:

  • No pre-sale deposit required.
  • Once scheduled for tax sale, only cash, bank-issued cashier’s check, or bank wire transfer are accepted. Personal checks, business checks, third-party checks, money orders, and payment cards are expressly prohibited once a property is on the sale list.
  • Full bid payment is due on the day of sale; under O.C.G.A. § 9-13-170, a purchaser who refuses to pay is liable for the purchase price.
  • Source: https://dekalbtax.org/property-tax/delinquent-taxes/ (retrieved 2026-06-02); https://www.gtsweb.com/contact-4 (retrieved 2026-06-02)

Rate within statutory range: DeKalb County does not independently set a tax sale interest rate. The statutory 20% / 10% redemption premium under O.C.G.A. § 48-4-42 applies as the statewide default. See georgia Module 1.

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

Where to redeem: Redemption is tendered to the tax-sale purchaser (or their assignee), not to a county office, per O.C.G.A. §§ 48-4-42, 48-4-43. The Tax Commissioner’s Office does not hold redemption funds.

Redemption formula: Purchase price + post-sale taxes paid by purchaser + 20% premium for first year or fraction + 10% per year for each year or fraction thereafter + barment costs if redeemed more than 30 days after barment notice + HOA/condo amounts (sales on/after July 1, 2016). See georgia Module 2 for the full statutory formula.

Local fees: No DeKalb County-specific local redemption fees identified beyond the statutory formula.

Redemption contact (for account/tax payoff information): DeKalb County Tax Commissioner’s Office, 4380 Memorial Drive, Suite 100, Decatur, GA 30032 · (404) 298-4000 · https://dekalbtax.org. The Delinquent Collections Division can be reached through the main line or the online contact form at https://dekalbtax.org/contact-us/.

Deviations from state default: None identified. DeKalb follows O.C.G.A. §§ 48-4-40/42/43/45/46 without documented local deviation.

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

CRITICAL — Claim Filing Venue: Surplus/excess-proceeds claims in DeKalb County are filed with the DeKalb County Tax Commissioner’s Office, Delinquent Collections Division:

DeKalb County Tax Commissioner’s Office Attn: Delinquent Collections Claims 4380 Memorial Drive, Suite 100 Decatur, GA 30032 Phone: (404) 298-4000 URL: https://dekalbtax.org/excess-funds

The Tax Commissioner’s Office (not the Clerk of Superior Court) is the first point of contact; the Tax Commissioner holds the funds and evaluates claims. Disputed or competing claims may be interpleaded in DeKalb County Superior Court per O.C.G.A. § 48-4-5.

Claim form:

Filing requirements:

  • Claims must be filed by the party entitled to receive the funds or their Georgia-licensed attorney.
  • Powers of Attorney are not accepted — this is an explicit, documented office policy. Third-party recovery agents operating under a POA cannot file directly; a licensed Georgia attorney must be engaged.
  • All claim forms must be accompanied by documentation supporting the claimant’s entitlement (e.g., proof of recorded ownership or lien at the time of sale, government-issued photo ID).
  • Claims are evaluated on a case-by-case basis; the Tax Commissioner’s Office cannot estimate processing time.
  • Once a claim is approved, payment is issued promptly within the limits of Georgia law.
  • If competing claims are filed, the Tax Commissioner may interplead the funds in DeKalb County Superior Court, after which the Tax Commissioner’s Office cannot provide additional updates.
  • Source: https://dekalbtax.org/excess-funds (retrieved 2026-06-02)

Unclaimed-funds list published: Yes. The Tax Commissioner publishes an Excess Funds List (PDF) on its website at:

Local deadline notes: The Tax Commissioner holds excess funds; after 5 years from the sale date with no pending claim or action, unclaimed funds are remitted to the Georgia Department of Revenue, Unclaimed Property Division per O.C.G.A. § 48-4-5(c). After DOR transfer, recovery requires an interpleader action in the superior court of the county where the sale occurred (DeKalb County Superior Court). See georgia Module 3.

Notice to former owner: The Tax Commissioner mails written notice of excess funds to the record owner and each recorded security-deed/interest holder within 30 days after the tax sale per O.C.G.A. § 48-4-5(b), describing the land, sale date, purchaser, sale price, and excess amount.

Contact:

  • Phone: (404) 298-4000
  • For Tax Sale registration assistance: (404) 298-3053
  • Online contact form (select Delinquent Tax): https://dekalbtax.org/contact-us/
  • Mailing: Delinquent Collections Division, P.O. Box 100001, Decatur, GA 30031-7001

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Commissioner (levying officer; holds excess funds)Nicole M. Golden, Esq. (sworn in Dec. 31, 2025)4380 Memorial Drive, Suite 100, Decatur, GA 30032 (Central/HQ; overnight delivery address); Mailing: P.O. Box 100001 (Delinquent), P.O. Box 100004 (Property Tax), P.O. Box 100025 (Motor Vehicle), Decatur, GA 30031-7001/7004/7025(404) 298-4000; tax sale registration: (404) 298-3053https://dekalbtax.org
Clerk of Superior Court (deed recording; interpleader filings)Debra E. DeBerry556 North McDonough Street, Ground Floor, Decatur, GA 30030; Real Estate/Land Records: Ground Floor near Information Desk(404) 371-2836 (general); (404) 687-3812 (Real Estate)https://www.dksuperiorclerk.com
Sheriff (courthouse-steps venue; note: Tax Commissioner is levying officer for tax sales)Melody M. Maddox4415 Memorial Drive, Decatur, GA 30032(404) 298-8111https://www.dekalbsheriff.org
Property Appraisal Department (assessment values)(needs_verification — current director name)325 Swanton Way, Decatur, GA 30030(404) 371-0841https://propertyappraisal.dekalbcountyga.gov

Additional Tax Commissioner branch locations (Motor Vehicles only; not used for tax sales or excess funds):

  • North Office: 3653 Clairmont Road, Chamblee, GA 30341 · Walk-in only; Mon–Fri 8:00 a.m. – 4:30 p.m.
  • South Office: 2801 Candler Road, Suite 66, Decatur, GA 30034 (inside The Gallery at South DeKalb Mall) · Walk-in only; Mon–Fri 8:00 a.m. – 4:30 p.m.
  • Source: https://dekalbtax.org/locations/office-locations/ (retrieved 2026-06-02)

C5. Local Procedure Notes

  • Sale authority: In DeKalb County, the Tax Commissioner (not a separately-acting Sheriff) is the levying officer conducting tax sales, acting as Ex Officio Sheriff per O.C.G.A. § 48-4-1. The Sheriff’s Office owns the courthouse but is not the conducting officer for tax levy sales (contrast with Fulton County, where the Sheriff conducts sales on behalf of the Tax Commissioner).
  • In-person only: Despite the GTS Web pre-registration portal, bidding is in-person only at the courthouse steps (556 N McDonough Street, Decatur, GA 30030). There is no remote online bidding.
  • Payment restriction: Once a property is scheduled for sale, only cash, bank-issued cashier’s check, or wire transfer are accepted — no money orders, personal checks, or cards.
  • Courthouse venue note: The Tax Commissioner’s page references the courthouse steps address as the sale location and gives a parking reference for 125 West Trinity Place, Decatur. The courthouse proper is at 556 N McDonough Street.
  • Excess funds — no POA: DeKalb’s documented refusal to accept Powers of Attorney for excess-funds claims is a significant local operational constraint. Recovery firms must engage a licensed Georgia attorney to file on behalf of a claimant.
  • Excess funds list: Unlike some Georgia counties, DeKalb publishes its Excess Funds List as a publicly available PDF on its website (updated regularly; confirmed as of 4/30/2026), which is operationally useful for identifying available funds without an Open Records Request.
  • Sale months: DeKalb runs sales April through December (no January–March sales in the typical calendar year). Verify month-by-month at https://dekalbtax.org/property-tax/tax-sales/ before relying on any given month.
  • Legal organ: The Champion Newspaper is the designated legal organ; notices appear for four consecutive weeks before each sale.
  • No local rate or fee deviation: No DeKalb County ordinance setting a different redemption rate or imposing additional local sale fees was identified. Statutory statewide defaults apply.
  • Barment and quiet title: After the 12-month redemption window, the purchaser serves § 48-4-45 barment notice and may file a quiet-title action in DeKalb County Superior Court. See georgia Modules 2 and 7.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Property Appraisal Department director/chief appraiser name — office confirmed at 325 Swanton Way, Decatur, GA 30030 and https://propertyappraisal.dekalbcountyga.gov but current leadership name not retrieved.
  • Conditions of Tax Sale Form (PDF) — referenced at https://dekalbtax.org/wp-content/uploads/Conditions-of-Tax-Sale-Form.pdf; PDF binary could not be parsed by fetch tool. Specific deposit amounts (if any) and other detailed sale conditions should be verified by downloading and reading this document directly.
  • Excess Funds Claim Form current version — the fillable form URL (https://dekalbtax.org/wp-content/uploads/EXCESS-FUNDS-CLAIM-FORM-FILLABLE-2021_0.pdf) appears dated 2021; confirm whether a more current version is available at https://dekalbtax.org/excess-funds.
  • Required documentation checklist for excess funds claims — the Tax Commissioner page confirmed POA prohibition and attorney/claimant requirement but did not publish a specific document checklist online. Confirm required exhibits (e.g., title search, affidavit, ID) by contacting the Delinquent Collections Division at (404) 298-4000.
  • January–March sales — the Tax Commissioner website states sales run “generally April through December”; confirm whether any January–March sales occur in a given year.
  • GTS Web registration — whether in-person same-day registration is truly available — GTS Web states walk-in registration is available “unless registering for Fulton County,” which implies DeKalb may allow same-day registration; however, verify with the Tax Commissioner before relying on in-person registration on sale day.
  • Third-party recovery agent fee cap and licensing — no DeKalb County local ordinance found imposing a fee cap; governed by state practice. See georgia Module 3 needs_verification items.
  • Interpleader court filing fee and process — not verified; would be filed in DeKalb County Superior Court with the Clerk at 556 N McDonough St. Confirm current filing fees with the Clerk’s Office.
  • Excess Funds List — update frequency — confirmed the list exists and was dated 4/30/2026 as of retrieval; update schedule (monthly, quarterly, ad hoc) not confirmed.

cross_links: georgia, surplus-funds, right-of-redemption, third-party-recovery-rules, due-process-notice, sheriff-sale, treasurer-sale, tyler-v-hennepin-county, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, ripening-by-prescription

changelog:

  • 2026-06-02 — Initial population. Primary sources: DeKalb County Tax Commissioner (dekalbtax.org), GTS Web (gtsweb.com), DeKalb County Clerk of Superior Court (dksuperiorclerk.com, deeds.dekalbcountyga.gov), DeKalb County Sheriff (dekalbsheriff.org), DeKalb County GIS, Property Appraisal Department. All facts from directly fetched official county pages. Excess funds list confirmed live as of 4/30/2026. June 2, 2026 tax sale confirmed with 13 properties listed.

Legal information, not legal advice. This page summarizes DeKalb County, Georgia tax sale and surplus procedure from official county sources as of the last_verified date. Law changes and office practice varies; verify all information against the cited official county websites and O.C.G.A. before acting. Last verified: 2026-06-02.

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