Liens

On this page find information on liens.  A lien is a legal claim to secure a debt and may encumber real or personal property.  

A state tax lien (also known as a state tax execution) is recorded with one or more Clerks of Superior Court to make it a matter of public record and to secure the debt.  

After a tax liability has become due and is in the collection process, the Department may file a lien without notice, at any time, if it is in the state's best interest.

  • How can a tax lien be released?

    Paid in Full

    The Department will release a state tax lien when the delinquent tax liability has been paid in full or otherwise resolved. 

    Withdrawal 

    If the Department determines that the lien was filed in error, the lien will be withdrawn. 

    Expired Liens 

    Expired liens (also known as statute-barred liens) are liens that are no longer enforceable and will be released by the Department. 

    The Department will electronically submit a lien release with the Clerk of Superior Court in each county where the lien had been recorded.

  • Is there a tax lien attached to my property?

    A state tax lien attaches to any property to which the named taxpayer is the owner of record at the time the lien becomes active.

  • What happens to a state tax lien when property ownership changes?

    If ownership of the subject property changes, the Department’s lien remains attached until the lien is resolved.  When there is a sale of the subject property, the lien attaches to the proportionate proceeds from the sale. If a taxpayer dies, the property becomes part of the taxpayer's estate and the lien remains attached to his or her share of the property.  If the property has multiple owners, the lien may stay with the property, depending on the type of property estate.

    Release of Expired Liens 

    Expired liens (also known as statute-barred liens) are no longer attached to any property of interest.

  • How do I get a tax lien removed from my credit report?

    Recorded liens are public information. The Department 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 the Department recorded a state tax lien against you in error, the Department would amend the lien by stating that it has been officially withdrawn.  Please note that the Department cannot instruct a credit reporting agency to alter its records regarding this error because the Department does not report the recording of state tax liens to any such agencies. 

  • How do I obtain a payoff for a state tax lien?

    Payoffs and other lien information can be viewed using the Georgia Tax Center

    1. Login to Georgia Tax Center 
    2. Select or search for "SOLVED: Search for a Lien" 

    The Department does not require a power of attorney to be completed to receive such information.

    Learn More

    SOLVED (Satisfaction of Liens Via Electronic Database) and House Bill 661

  • How can I refinance or sell my property if a tax lien Is preventing the transaction?

    Get more information about partial releases and subordination of liens.

  • When do liens expire?

    State tax liens must be recorded within 5 years of the assessment date.

    After the Department records a state tax lien, the Department has 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 a payment plan with the Department, filing an Offer in Compromise application, and/or having an open protest case. A tax lien may not be renewed.

Related Information

More Frequently Asked Questions about liens.