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

What happened to SOLVED?

Effective February 20, 2018, House Bill 661 of 2018 (HB 661) amends specific sections of Georgia law that were put into place January 1, 2018 concerning the issuance and recording of tax liens by the Georgia Department of Revenue.  Certain SOLVED functions have been discontinued due to the passage of HB 661.

What is changing?

  • HB 661 removes statewide attachment of liens filed by the Department of Revenue. Such liens now only attach to real property in the county where the lien is recorded.
  • HB 661 removes the certificate of clearance and statement of lien processes and all related obligations of the Department created upon the issuance of such documents.  For example, the Department is no longer required to temporarily cease the accrual of interest for 30 days after providing payoff information.
  • The Department now has 5 years after the final assessment of a tax debt to record the corresponding state tax lien with the appropriate superior court clerk. 
  • Current payoff information of active recorded state tax liens will now be available on the Department’s Georgia Tax Center website, without the need for registration.

What is remaining the same?

  • The Department of Revenue will still electronically submit liens and related documents to the Georgia Superior Court Clerks’ Cooperative Authority for subsequent acceptance and recording by a clerk of superior court.
  • Liens sent electronically to the Georgia Superior Court Clerks’ Cooperative Authority will still attach to and be perfected against real estate (solely in the county of recording) upon transmission to the Authority by the Department of Revenue. 
  • Active recorded state tax liens will still expire 10 years after the recording date (subject to certain exceptions) and are not subject to renewal.

For more information on HB 661 please call (404) 417-2122 or email SOLVED.lienclearance@dor.ga.gov.