Lien - FAQ
What is a lien or state tax execution?
A lien 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 (also known as state tax executions) with one or more Clerks of Superior Court to make it a matter of public record to secure a debt and to initiate collection actions.
How do I remove a lien from a credit bureau report?
The Department of Revenue (DOR) has no control over the length of time that credit bureaus keep public information on a credit bureau report.
To update your credit bureau report, you must contact the credit bureaus directly.
If DOR recorded a state tax execution against you in error, they would amend the lien by stating that it has been officially withdrawn. DOR cannot instruct a credit reporting agency to alter its records regarding this error because DOR does not report the recording of state tax liens to any such agencies.
Will a tax lien be released if I setup an installment payment agreement?
A tax lien will not be released if you setup an installment payment agreement. The state tax lien must be paid in full for the lien to be released.
How can I get a lien payoff amount?
In order to get a lien payoff amount, visit the Georgia Tax Center and select "SOLVED: Search for a Lien".
What happens when a tax lien is recorded against me?
When a tax lien is recorded, a state tax execution attaches to any property to which the named taxpayer is the owner of record. If ownership of the subject property changes, DOR’s lien remains attached until the lien is resolved.
How can I re-finance my property when a state tax lien is recorded against me?
You can re-finance your property when a state tax lien is recorded against you by filling out an application to subordinate the DOR's lien.
A subordination of a state tax lien lowers the priority of DOR's lien in favor of another lien against the property.
The state tax lien remains in effect and will encumber the sale of the specified property and any other property owned or acquired by the taxpayer.
How can I sell my property when a state tax lien is recorded against me?
You can sell your property when a state tax lien is recorded against your by filling out an application to partially release property from the Department of Revenue's tax lien.
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.
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?
State tax executions must be recorded within 7 years of the assessment date if the assessment took place before January 1, 2018, or 5 years of the assessment date if the assessment took place on or after January 1, 2018.
After DOR 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 or entering into an installment payment agreement with DOR. A tax lien may not be renewed.