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GEORGIA DEPARTMENT OF REVENUE LIENS

In 2017, the Georgia legislature passed a law changing how we searched liens filed by the Georgia Department of Revenue. The law initially required a ‘clearance letter’ from the Georgia Department of Revenue before any deed could be filed.  Thankfully this was repealed and replaced in 2018. The GSCCCA is an on-line statewide searchable database for lien and deed records. The new law  (HB661) that was recently signed into law includes the following changes:

  • State Tax Liens (“DOR liens”) have a ten year duration and DOR liens may not be renewed.
  • DOR liens filed prior to 1/1/2018 became invalid on 1/1/2018.
  • DOR liens are not state-wide liens.  Before a DOR lien can attach to real property, an execution must be filed with the clerk of the county where the land is located.
  • DOR liens are filed with the county clerk by electronic transmission to the GSCCCA.  The GSCCCA must then further electronically transmit the lien to the county clerk.
  • The DOR lien is deemed to be filed and perfected upon its receipt by the GSCCCA.
  • When the DOR files a lien it must also provide that information for inclusion in the pending lien database maintained by the GSCCCA.
  • A DOR lien does not attach to the interest of a subsequent bona fide purchaser or lender whose deed or security deed is recorded before the tax lien has been filed.
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