Delinquent Tax Bills
What if my payment is late?
If your payment is late, the following interest and penalty is added to the balance owed:
- 0.96% interest is added each month a balance remains. The first accrual date is the first date the balance is past due. Each accrual thereafter occurs on the second of each month.
- A 5% penalty is added on the remaining balance after 120 days, then an additional 5% on the remaining balance after every 120 days, not to exceed 20%.
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What if I cannot pay in full by the due date?
The tax commissioner’s office accepts partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance; however, penalties and interest continue to accrue on the outstanding balance. Accounts with an outstanding balance are subject to a lien; therefore, the tax commissioner’s office encourages full payment of any outstanding balance as soon as possible.
What is a lien? What are the consequences of a lien?
A lien, also known as a Fi.Fa., is defined as 'a claim, encumbrance, or charge on a taxpayer’s property to obtain payment of overdue taxes' (Georgia Department of Revenue). Prior to the issuance of a Fi.Fa., you will receive a 30-day notice of intent. This letter will warn you of a possible Fi.Fa., and will allow you to pay the account in full within 30 days.
Fi.Fa.s are recorded on the General Execution Docket of the Clerk of the Superior Court and remain in effect for seven years. A Fi.Fa. may appear on credit reports and adversely affect your credit rating. The tax commissioner encourages full payment of taxes by the due date.
If I have a Fi.Fa. (lien), how do I get it cancelled?
Payment of outstanding taxes along with applicable fees, penalties and interest will serve to cancel the Fi.Fa.
My property has a lien that was transferred to a third party. What do I do?
In cases where liens were sold to a third-party, the debt has been satisfied for Gwinnett County. In order to cancel the lien in this case, you must contact the third-party for the payoff amount.
Can I purchase Fi.Fa.s 'over the counter'?
No. The transferring of tax executions (liens) is at the discretion of the tax commissioner. The tax commissioner no longer transfers tax liens in bulk to any third-party investor as a general means of collecting delinquent taxes.
When is your next tax sale?
If a tax sale is scheduled, an auction of the property is conducted in front of the Gwinnett Justice & Administration Center on the first Tuesday of the month. When scheduled, it will be advertised in the Gwinnett Daily Post for four consecutive weeks prior to the sale and will be posted on the main property tax announcements page.
Updated 8/7/2024