Lien - FAQ
Why do I have a lien or state tax execution?
The Georgia Department of Revenue (DOR) issues tax liens on individuals and businesses that have unpaid state tax debt.
What is a lien or state tax execution?
A tax lien, also known as a state tax execution, is a legal claim to secure a debt and may hamper the transfer of real or personal property.
The Department of Revenue may record tax liens against you with one or more Clerks of Superior Court. A tax lien filed with the Superior Court makes your tax debt public record and allows the Department to initiate collection enforcement actions.
What happens when a tax lien is recorded against me?
When a tax lien is recorded your tax debt become public record. A state tax execution also attaches to any property owned by the individual or entity named on the lien.
Will a tax lien be released if I setup an installment payment agreement?
No. The tax lien must be paid in full for the lien to be released.
When will a tax lien be released after I make a full payment?
The Department will release a lien within five days after the full payment posts to the taxpayer's account.
How long before a tax lien is no longer enforceable?
After the Department of Revenue records a state tax execution, they have 10 years from the recording date to collect the tax liability. This 10-year period may be extended for specific reasons outlined in Georgia Code including, but not limited to, the taxpayer filing bankruptcy, entering into an installment payment agreement, submitting an Offer in Compromise, or filing protests and appeals. State tax liens may not be renewed.
How can I get a lien payoff amount?
To get a lien payoff amount, visit the Georgia Tax Center with your Lien ID (or State Tax Execution Number). In the “Searches” section of the page, select "SOLVED: Search for a Lien". From here you can search by individual name and last four of the SSN, business name or last four of FEIN, or by Lien ID.
How can I re-finance my property when a state tax lien is recorded against me?
Liens must be paid, in full, in order for them to be released. In certain extenuating circumstances, individuals may submit an application to subordinate DOR's lien at least 21 days before closing.
A subordination of a state tax lien lowers the priority of DOR's lien in favor of another lien against the property.
How can I sell my property when a state tax lien is recorded against me?
Liens must be paid in full in order for them to be released. In certain extenuating circumstances, individuals may submit an application to partially release property from the Department of Revenue's tax lien at least 21 days before closing.
A partial release of a state tax lien releases the lien from a specific piece of property. The lien will remain in effect and will block the transfer of title of any other properties owned or later acquired by the taxpayer.
How do I remove a lien from a credit bureau report?
The Department of Revenue has no control over the length of time that credit bureaus keep public information on a credit bureau report and cannot instruct a credit reporting agency to alter its records. To update your credit bureau report, you must contact the credit bureaus directly.