Sheriff's Levy Tax Sale
WHAT IS A SHERIFF'S DEED / TAX LEVY SALE?
A Sheriff's Deed Tax Levy Sale (also called a Tax Levy Sale) is the most misunderstood auction type at Bibb County's monthly sale. It is critically different from both non-judicial mortgage foreclosures AND judicial in-rem tax sales — and most investors confuse it with one or the other.
KEY FACT: When you WIN at a Sheriff's Levy Sale, you are NOT buying the property. You are buying the TAX LIEN on the property. You receive a Sheriff's Deed (also called a Tax Levy Deed), which is a lien document — not a warranty deed or even a tax deed that conveys ownership.
After winning, the prior owner has 12 MONTHS to redeem the property by paying your purchase price plus a redemption premium. After that 12-month window closes without redemption, you — the Sheriff's Deed holder — must then file a separate foreclosure action to actually foreclose the right of redemption and obtain title.
This is a multi-step, multi-year process. It is NOT a shortcut to property ownership. However, for the right investor, it offers outsized returns and deeply discounted entry points into Bibb County real estate.
HOW IS THIS DIFFERENT FROM THE OTHER AUCTION TYPES?
| NON-JUDICIAL (Mortgage) | JIR TAX SALE | SHERIFF'S LEVY SALE | |
|---|---|---|---|
| What you buy | Title to property | Tax deed (w/ 60-day redemption) | Tax lien (Sheriff's Deed) |
| Court required? | No | Yes — Superior Court | No |
| Redemption period | None (no redemption right) | 60 days (owner/lender) 120 days (IRS) | 12 MONTHS (owner/lien holders) 120 days (IRS) |
| Redemption premium | N/A | 20% of winning bid | Varies — see Step 5 |
| Do you own it at auction? | Yes — immediately | Tax title only (not clear title) | NO — you hold a lien only |
| Time to clear title | Immediate (after recording deed) | 3–6 months (Quiet Title) | 12+ months (redeem window) then foreclose right of redemption + Quiet Title = 18–36 months total |
| Opening bid set by | Lender (full debt owed) | Court order (delinquent taxes) | Tax Commissioner (delinquent taxes only — often very low) |
| Published in Macon Reporter? | Yes — 4 weeks | Yes — 4 weeks | Yes — also emailed Fri before |
| Best for investor type | Flippers, landlords (immediate possession) | Patient investors (20% return if redeemed, or below-market entry) | Long-term hold investors, lien buyers, high-return seekers |
THE SHERIFF'S LEVY PROCESS STEP BY STEP
STEP 1 — TAXES ARE ASSESSED AND BECOME DELINQUENT
Property taxes are levied annually. When unpaid, the Tax Commissioner issues a Fi Fa (Fieri Facias) — a legal writ authorizing the collection of the tax debt by seizing and selling the taxpayer's property. The Fi Fa is recorded in Bibb County Superior Court and becomes a judgment lien against the property.
STEP 2 — LEVY AND ADVERTISEMENT
The Tax Commissioner's office levies on the property — meaning they formally identify it as the asset to be sold to satisfy the Fi Fa. The Sheriff's Levy list IS published in the Macon Reporter (under the tax-sale / Sheriff's-sale section), and the Tax Commissioner also emails the finalized list the Friday before each auction. Properties can drop off right up to sale day as owners pay their delinquent taxes — always work from the most recent (Friday) version.
STEP 3 — AUCTION: BIDDING ON A TAX LIEN
At auction, you are bidding on the right to hold the tax lien against the property — not the property itself. The opening bid equals the delinquent taxes, fees, and costs. There is no minimum bid above this amount — competitive bidding can push prices higher if multiple investors want the same lien. Payment is due same day in certified funds. You receive a Sheriff's Deed document.
STEP 4 — SHERIFF'S DEED RECORDED
The Tax Commissioner records the Sheriff's Deed in Bibb County Superior Court. This document establishes your position as the tax lien holder. It does NOT give you the right to possess or occupy the property — the prior owner remains in title and may continue to occupy the property during the 12-month redemption period.
STEP 5 — 12-MONTH REDEMPTION PERIOD
The prior owner, or ANY party with an interest in the property (mortgage lender, HOA, IRS, judgment creditor, heirs), has 12 months from the auction date to redeem the property. To redeem, they must pay you:
• Your purchase price (the winning bid)
• PLUS 20% of the purchase price if redeemed within the first year
• PLUS any subsequent taxes you paid on the property
• PLUS interest on those subsequent taxes
The 20% premium represents an annualized return. If the property is redeemed at month 11, you still receive the full 20% premium — making the annualized return even higher on a shorter hold.STEP 6 — IF NOT REDEEMED: FORECLOSE THE RIGHT OF REDEMPTION
After 12 months with no redemption, you must file a foreclosure action in Bibb County Superior Court to permanently extinguish the prior owner's right to reclaim the property. This is a separate legal proceeding from the original tax sale. Cost: $500–$1,500 in attorney fees. Timeline: 2–4 months.
STEP 7 — QUIET TITLE (REQUIRED FOR MARKETABLE TITLE)
After the foreclosure of the right of redemption, you pursue a Quiet Title action to establish clean, insurable title. Without Quiet Title, you cannot sell the property with conventional financing. Cost: $1,500–$3,000. Timeline: 3–6 months. Total time from auction to marketable title: 18–36 months.
STEP 8 — IRS REDEMPTION RIGHT (SEPARATE FROM THE 12-MONTH WINDOW)
If an IRS federal tax lien exists against the prior owner, the IRS has an independent 120-day right of redemption from the auction date — separate from and concurrent with the 12-month owner redemption period. The IRS redeems at your purchase price + 6% interest. An IRS redemption is not common but must be accounted for in your investment thesis.
HOW PROCEEDS ARE DISTRIBUTED
At a Sheriff's Levy Sale, the opening bid captures the tax delinquency. Any amount bid above the opening bid goes to the county first, then to junior lien holders and ultimately the prior owner. In practice, bids rarely exceed the opening by much — the real value is in the lien position, not the surplus.
| PRIORITY | RECIPIENT | NOTES |
|---|---|---|
| 1st | Tax Commissioner (delinquent taxes + fees + costs) | The opening bid amount. Always paid first. This is the point of the entire proceeding. |
| 2nd (surplus) | Junior lien holders in recording date order | Any amount bid above the opening goes here next — rarely significant. |
| 3rd (surplus) | Prior property owner | Any residual after all liens satisfied. Essentially theoretical at Sheriff's Levy sales. |
LIEN PRIORITY IN A SHERIFF'S LEVY SALE
Because you are purchasing a TAX LIEN — not title — the normal lien priority analysis works differently here.
YOUR POSITION AS SHERIFF'S DEED HOLDER:
Your tax lien is senior to mortgages, HOA liens, and judgment liens that recorded AFTER the Fi Fa. Depending on when the Fi Fa was filed, you may have a very strong first-position lien.
WHAT THIS MEANS FOR MORTGAGES:
A first mortgage lender whose borrower has unpaid taxes has strong motivation to redeem — because if they don't, your tax lien eventually (after 12 months + foreclosure + quiet title) gives you a path to clear title that extinguishes their mortgage. This is why most Sheriff's Levy properties with active mortgages ARE redeemed within the 12 months.
WHAT THIS MEANS FOR IRS LIENS:
An existing IRS lien does not prevent you from buying the Sheriff's Deed, but the IRS has 120 days to redeem at your price + 6%. Search GSCCCA federal tax lien index before bidding.
THE SENIOR LIEN RISK:
Unlike mortgage foreclosures where you must worry about what is senior to the foreclosing deed, in a Sheriff's Levy Sale the tax lien is nearly always the most senior claim (after current taxes). Your risk is more about redemption probability and your long timeline to clear title, not about inheriting unknown senior debt.
RISK SCENARIOS FOR SHERIFF'S LEVY SALES
BEST CASE — 20% RETURN IN 12 MONTHS OR LESS
You win the lien at the opening bid of $1,027 (example: 873 Laurel Avenue from the April 7 auction). The property has equity and a motivated owner who redeems within 12 months, paying you $1,027 + 20% ($205) = $1,232 received. Annualized return: 20%+ depending on how quickly they redeem.
Sheriff's Levy openings are often under $5,000 — making 20% returns achievable on very small capital commitments. This is the most accessible entry point into Bibb County tax investing.
MIDDLE CASE — YOU EVENTUALLY GET TITLE AFTER 18–36 MONTHS
No one redeems in 12 months. You file to foreclose the right of redemption, then pursue Quiet Title. Total attorney cost: $2,000–$4,500. Total timeline: 18–36 months. The property was purchased at a significant discount to market value based on the tax delinquency alone.
This is a long-game strategy. Best for investors who have capital that can be illiquid for 2–3 years and who understand the Bibb County market well enough to evaluate end value during that timeframe.
RISK CASE — PROPERTY IS NOT WORTH THE EFFORT
You win a lien on a property whose market value is close to or below the total cost of the 12-month wait + attorney fees + quiet title + any deferred maintenance. The math doesn't work even if you eventually get title.
Before bidding: Estimate the property's market value using QPublic assessed value and comparable sales. Subtract: opening bid + subsequent taxes (which you must pay to protect your lien) + $3,000–$5,000 attorney costs + your cost of capital for 24 months. If the residual is not at least 20–30% of market value, the deal is not compelling.
DO NOT BID — PROPERTY CANNOT SUPPORT THE TIMELINE
Properties in extremely deteriorated condition, under active eminent domain proceedings, subject to environmental liens, located in areas with no comp sales, or with assessed value below the total acquisition cost (bid + attorney fees) should not be pursued at Sheriff's Levy.
The 12-month redemption window means you cannot immediately control, rehab, or sell the property. A severely distressed asset sitting for 12+ months deteriorates further. If you cannot underwrite the property at its worst-case condition in 24 months, pass.
PRE-AUCTION CHECKLIST FOR SHERIFF'S LEVY SALES
- ☐GET THE LIST BEFORE AUCTION The Sheriff's Levy list runs in the Macon Reporter and the Tax Commissioner emails the finalized list the Friday before the auction. Work from the Friday version — properties drop off as owners pay. Tax Commissioner (478) 621-6500.
- ☐VERIFY PARCEL & ASSESS VALUE Look up every property on QPublic. Confirm the address, parcel ID, assessed value, and whether the assessment reflects current condition. Do a drive-by where possible.
- ☐CALCULATE TOTAL ACQUISITION COST Opening bid + subsequent annual taxes (you must pay these to protect your lien) + foreclosure of redemption attorney fees (~$1,000) + Quiet Title (~$2,500) + cost of capital for 24 months = your true all-in basis.
- ☐ESTIMATE REDEMPTION PROBABILITY Active mortgage on the property? High redemption probability (20% return in 12 months or less). No mortgage, no equity, absentee owner? Low redemption probability — you will need to foreclose and quiet title.
- ☐IRS LIEN SEARCH Check GSCCCA Federal Tax Lien index. IRS has independent 120-day redemption right. Not a deal killer but must be factored into your capital planning.
- ☐DO NOT ATTEMPT POSSESSION You DO NOT own the property after winning at a Sheriff's Levy sale. Do not attempt to enter, occupy, or change locks on a property during the 12-month redemption period. The prior owner retains title and rights during this window.
- ☐PAY SUBSEQUENT TAXES ANNUALLY To protect your lien position, you must pay the property taxes that come due each year during the 12-month redemption period. Failure to do so can compromise your lien. Track tax due dates on QPublic.
- ☐MONTH 12 — BEGIN FORECLOSURE ACTION After the 12-month window closes without redemption, immediately engage a Georgia real estate attorney to file the Foreclosure of Right of Redemption action. Do not delay — allowing additional time can create legal complications.
DISCLAIMER: This report is provided for informational purposes only and does not constitute legal advice or title insurance. Sheriff's Levy Sales involve complex multi-step legal processes with long timelines. The right of redemption, IRS redemption rights, and Quiet Title requirements create costs and timelines that must be modeled into every investment decision. Consult a licensed Georgia real estate attorney specializing in tax liens before bidding.
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