Georgia Surplus Funds: How to Claim Foreclosure & Tax Overages

Published July 5, 2026 · by the ReVesta team

This playbook covers everything a surplus recovery operator needs to work Georgia's two distinct excess-funds streams legally, efficiently, and profitably. All statutory references are to the Official Code of Georgia Annotated (O.C.G.A.).

1. How Surplus / Excess Funds Is Created

Georgia produces two separate pools of recoverable money. Understanding which pool you are pursuing determines every downstream step.

Tax-Sale Excess Funds (O.C.G.A. § 48-4-5)

When a county tax commissioner, tax collector, or sheriff sells a property at a delinquent-tax auction, the winning bid often exceeds the total amount owed - back taxes, penalties, interest, costs, and sale expenses. The remainder is called "excess funds." The taxing authority is paid in full from the sale proceeds before any excess is calculated; it does not appear in the excess-funds priority queue.

The selling officer is legally required to retain those funds and give written notice by first-class mail to the record owner and all parties with a recorded interest within 30 days of the sale (O.C.G.A. § 48-4-5(a)). The funds are then held - typically by the tax commissioner's office or the sheriff - pending a claim or court order.

Non-Judicial Foreclosure Surplus (O.C.G.A. §§ 44-14-160 through 44-14-162.2)

Georgia is predominantly a non-judicial foreclosure state. The lender holding a security deed with a power-of-sale clause advertises the sale for four consecutive weeks in the official county newspaper, then conducts a public auction on the courthouse steps on the first Tuesday of a month (O.C.G.A. § 44-14-162).

If the high bid exceeds the outstanding loan balance plus lender fees, attorney costs, and superior liens, the difference is "surplus." The foreclosing lender applies those proceeds in order: (a) sale costs and attorney fees, (b) principal and interest on the secured debt. Any surplus after satisfying all obligations goes to junior lienholders in lien-priority order, then to the former borrower/grantor (O.C.G.A. § 44-14-190).

The lender holds the surplus in the foreclosing law firm's trust account - not at a government office. There is no automatic public registry. Failure to timely disburse undisputed surplus exposes the lender to prejudgment interest liability under O.C.G.A. § 7-4-15. If a legitimate dispute exists, the lender may file an interpleader in superior court.

2. Who Is Legally Entitled to Claim - Priority Order

Tax-Sale Excess Funds Priority (O.C.G.A. § 48-4-5(b))

Distribution by the superior court follows the order in which interests existed at the time of the sale:

Holders of recorded security deeds (mortgages / deeds to secure debt) in the chronological order those instruments were recorded in the county deed records - senior lienholder first.
Holders of other recorded equity interests or claims - judgment liens, materialmen's liens, HOA liens, IRS tax liens - ranked by recording date.
The record owner of the property at the time of the tax sale, who receives whatever remains after all lienholders are satisfied.

A claimant with a valid written assignment of rights from the former owner steps into position 3 as the real party in interest. Courts have adjudicated such assignments (see Home Equity Credit Series 2021 v. Patrick Labat, Georgia Court of Appeals, April 17, 2025), but evidentiary support - deed, proof of ownership, probate records - is required. The April 2025 case also confirmed that security deed holders are eligible O.C.G.A. § 48-4-5 claimants.

Non-Judicial Foreclosure Surplus Priority

After the foreclosing senior lender is made whole, surplus follows the same general lien-priority logic:

Junior recorded liens - second mortgages, HELOCs, judgment liens - in the order they were recorded.
The former borrower / grantor.

When the Former Owner Is Deceased

Georgia counties will not pay excess funds directly to individual heirs. The entitlement belongs to the estate of the deceased record owner. The practical path:

Open an estate in the probate court of the county where the decedent resided (or where the property is located if the owner was non-resident).
Qualify an executor (if a will exists) or administrator (intestate) under O.C.G.A. Title 53.
The personal representative files the excess-funds claim on behalf of the estate.

If the estate is small, heirs may use Georgia's affidavit-of-heirship procedure (O.C.G.A. § 53-2-40 et seq.) accompanied by the death certificate - but most county tax offices require a formal probate order for amounts of any significance. If multiple heirs assert competing claims, the tax commissioner or lender typically files an interpleader in superior court, and the court allocates funds per the intestate succession hierarchy under O.C.G.A. §§ 53-2-1 et seq.

3. Finding and Skip-Tracing the Former Owner

Step 1 - Identify the Former Owner and the Excess Amount

Tax-sale excess funds: Pull the public excess-funds list from each county.

Gwinnett County: downloadable PDF with owner names, parcel IDs, sale dates, and excess amounts at gwinnetttaxcommissioner.com/property-tax/tax-sale-excess-funds - the most operator-friendly public list in the metro.
DeKalb County: downloadable PDF with owner names and situs addresses at dekalbtax.org/excess-funds.
Cobb County: Excess Funds Request Packet at cobbtax.gov/property/delinquent_taxes/index.php; Levy office at (770) 528-8623.
Fulton County: unique - the Fulton County Sheriff's Office (not the Tax Commissioner) holds the funds and the list is not freely posted. Submit an Open Records Request to the FCSO at fultoncountyga.gov, select "Sheriff" as the department. The list returns Sheriff Sale number, Parcel ID, and excess amount only - no owner name included.

Cross-reference the parcel ID against county property appraiser / assessor records to get the owner of record at the time of sale and their last known mailing address:

Fulton: fultonassessor.org
Gwinnett: gwinnettproperty.com
DeKalb: dekalbcountyga.gov/property-appraisal
Cobb: qpublic.net/ga/cobb

Non-judicial foreclosure surplus: No public registry exists. The practical trail is:

Search the county's official legal newspaper for the four-week foreclosure advertisement required by O.C.G.A. § 44-14-162. These ads name the borrower, property address, sale date, and foreclosing attorney. County legal organs include the Daily Report (Fulton/DeKalb), Gwinnett Daily Post (Gwinnett), and Marietta Daily Journal (Cobb).
Search GSCCCA (gsccca.org) Real Estate Index for the security deed (records lender and borrower) and any assignment of security deed (records loan transfers to servicers).
After the sale, the new "deed under power" conveying the property to the winning bidder is recorded at GSCCCA - search for the foreclosing attorney or trustee as grantor to find the post-sale deed and confirm the sale price. The difference between the sale price and the payoff amount plus costs equals potential surplus owed to the former borrower.
Contact the foreclosing attorney's office directly - they hold the surplus funds initially.

Step 2 - Confirm Ownership History

The Georgia Superior Court Clerks' Cooperative Authority (GSCCCA) at gsccca.org is the single most important public records tool for Georgia surplus recovery. It provides statewide coverage across all 159 Georgia counties from at least 1999:

Real Estate Index (search.gsccca.org/RealEstate/) - searchable by grantor/grantee name or property address (premium), county, instrument type (deed, security deed, lis pendens, lien), and date range.
Lien Index (search.gsccca.org/lien/namesearch.asp) - judgment liens, state and federal tax liens, materialmen's liens.

A free basic search is available. A premium subscription unlocks address-based searching and unlimited access. This portal allows an operator to pull the full chain of title, all security deeds, and all liens recorded at the time of a tax sale across any Georgia county without visiting courthouses.

Before approaching a former owner, check all security deeds, judgment liens, and materialmen's liens recorded against the property at the time of sale. If senior lienholders will consume most or all of the excess funds, the former owner's net recovery may be minimal - important to assess before investing time in the case.

Step 3 - Determine if the Owner Is Deceased

georgiaprobaterecords.com - statewide aggregator; search estates by name.
Georgia Courts e-Access at georgiacourts.gov/eaccess-court-records - links to electronic court records.
Individual county probate courts: Fulton (fultonprobatega.org), Gwinnett (gwinnettcourts.com/probate).
Obituaries (legacy.com, local newspaper archives) help identify survivors and heirs.

If an estate is already open, the administrator or executor is the correct contact. If no estate is open, heirs must petition the probate court to open one before filing a claim.

Step 4 - Skip-Trace Current Address

Last known address from deed records and property tax billing address from the county tax commissioner.
Commercial skip-trace databases: LexisNexis Accurint, TLO, IRB Search.
Georgia voter registration: Georgia Secretary of State My Voter Page at mvp.sos.ga.gov.
Georgia driver license records are available to licensed private investigators and attorneys under DPPA.

4. Power of Attorney vs. Assignment of Rights

This distinction is operationally critical in Georgia.

Power of Attorney - Rejected by Counties

Most Georgia county tax commissioners and the Fulton County Sheriff explicitly refuse to accept claims submitted by a recovery firm holding a Power of Attorney (POA). This is county administrative policy. Counties that explicitly reject POA-based third-party claims include Gwinnett, DeKalb, Fulton, Cobb, Paulding, Athens-Clarke, Hall, and Chatham. Submitting with a POA will result in outright rejection. Using a POA as the basis for filing may also constitute unauthorized practice of law under O.C.G.A. § 15-19-51.

Assignment of Rights - Recognized in Court, Not at the Counter

A written assignment of rights from the former owner to the operator theoretically steps the operator into the owner's shoes as the real party in interest. Georgia courts have adjudicated such assignments (Home Equity Credit Series 2021 v. Patrick Labat, April 2025). However, most county administrative offices still require the actual claimant or a licensed Georgia attorney to submit the claim form. An operator holding an assignment cannot walk up to the county counter and collect. The practical enforcement mechanism for an assignment is a superior court interpleader action - which means attorney involvement and litigation costs paid from the fund.

The Compliant Model

The legally defensible structure is:

Operator locates the former owner and signs a written, notarized contingency-fee agreement.
Operator partners with a licensed Georgia attorney who files the claim with the county or files in superior court.
The attorney disburses recovery to the former owner; the owner then pays the operator's fee per the separate private agreement.

5. The Statutory Claim Procedure and Required Forms

Tax-Sale Excess Funds - O.C.G.A. § 48-4-5

The claimant (or their licensed Georgia attorney) files directly with the county tax commissioner or sheriff. Standard required documents across Georgia counties:

Completed and notarized excess funds claim form / affidavit.
Copy of government-issued photo ID.
Proof of ownership interest at the time of the sale (deed, probate order, heirship affidavit).
For deceased-owner claims: certified death certificate plus Letters Testamentary or Letters of Administration from the probate court.

County-specific additions:

Fulton County (Sheriff administers): notarized Excess Funds Affidavit, notarized Excess Funds Indemnification and Hold Harmless Agreement, photo ID, attorney authorization if represented, and a 50-year title certificate showing the claimant's ownership interest and all security deeds or equity interests as of the sale date. Submissions must be made in person at 185 Central Ave., 9th Floor, Atlanta, GA 30303 - no fax or email.
Gwinnett County (Tax Commissioner administers): completed claim packet returned complete and unaltered; altered or incomplete forms rejected; mailed to P.O. Box 372, Lawrenceville, GA 30046, Dept. of Property Tax.
DeKalb County (Tax Commissioner administers): fillable Excess Funds Claim Form from dekalbcountyga.gov, plus photo ID and supporting proof of interest; filed in person or by mail at 4380 Memorial Dr., Suite 100, Decatur, GA 30032. POA explicitly not accepted - only the entitled party or their Georgia-licensed attorney.
Cobb County (Tax Commissioner administers): Excess Funds Request Packet from cobbtax.gov; online submission available; Levy office at (770) 528-8623.

Interpleader - O.C.G.A. § 48-4-5(b)

When competing claims exist or the county officer cannot determine entitlement, O.C.G.A. § 48-4-5(b) authorizes the tax commissioner or sheriff to file an interpleader action in the superior court of the county where the sale occurred. This is not elective for claimants - the county officer triggers it. All potential claimants are served and must assert their interests or be barred. The court distributes per the recorded-interest priority order. Attorney's fees and litigation costs of the interpleader are paid from the excess funds themselves before distribution.

For non-judicial foreclosure surplus with disputed claims, the foreclosing firm may file an equitable interpleader under O.C.G.A. § 9-11-22 (or § 23-3-90) in the superior court of the county where the property is located.

Non-Judicial Foreclosure Surplus

There is no county administrative filing for this stream. The claim route is:

Contact the law firm that conducted the foreclosure - they hold proceeds in escrow.
Assert the claim in writing with proof of identity and ownership.
If competing claims exist or the firm refuses to disburse, file an equitable interpleader action in the superior court of the county where the property is located.

6. Filing Deadlines and Time Limits

Tax-Sale Excess Funds

No minimum waiting period: a claimant may file at any time after the sale.
Hard deadline - 5 years: If excess funds remain unclaimed and no action is pending after five years from the tax sale date, the holding officer must pay the funds over to the Georgia Department of Revenue, Unclaimed Property Division (O.C.G.A. § 48-4-5(c)).
After DOR transfer: The only recovery path is a superior court interpleader action filed by the claimant in the county where the tax sale occurred. O.C.G.A. § 48-4-5(c) specifies that only a court order from such an action shall serve as justification for release of funds from the DOR. This is significantly more expensive and time-consuming - budget accordingly.
Practical operator rule: Identify and file claims well inside the 5-year window. The DOR maintains a public unclaimed property search at dor.georgia.gov/unclaimed-property-program.

The 12-Month Redemption Right - Interplay with Excess Funds

The 12-month redemption right under O.C.G.A. § 48-4-40 and the excess-funds right under O.C.G.A. § 48-4-5 are separate and distinct remedies. The former owner may:

(a) Redeem the property by tendering the redemption amount - sale price plus a 20% premium for the first year (O.C.G.A. § 48-4-42) - which revests title but extinguishes any excess-funds claim, or

(b) Claim the excess funds and effectively accept the permanent loss of the property.

They cannot do both. After 12 months, the tax-sale purchaser may foreclose the redemption right by serving certified-mail notice on all interest holders and publishing notice once a week for four consecutive weeks in the county newspaper (O.C.G.A. § 48-4-45). Once that barment process is complete, the purchaser receives a deed barring redemption and the former owner's only remaining remedy is the excess-funds claim.

Operators must advise clients of the redemption option during the 12-month window - failing to do so is both bad practice and potential UPL exposure if it rises to the level of legal advice.

Non-Judicial Foreclosure Surplus

There is no explicit statutory filing deadline in O.C.G.A. § 44-14-190 for the former borrower's surplus claim. However, Georgia's general 4-year statute of limitations (O.C.G.A. § 9-3-25) and the equitable doctrine of laches may apply. Unclaimed amounts may ultimately escheat to the DOR under Georgia's Disposition of Unclaimed Property Act (O.C.G.A. § 44-12-190 et seq.). Act promptly.

7. Probate / Estate Administration When the Owner Is Deceased

Georgia counties will not disburse excess funds to informal heirs. The full process for a deceased-owner claim:

Step 1 - Identify whether an estate is open

Search georgiaprobaterecords.com and individual county probate court portals (Fulton: fultonprobatega.org; Gwinnett: gwinnettcourts.com/probate) for the decedent's name. If an estate is already open and a personal representative has been appointed, that personal representative is the correct claimant.

Step 2 - Open an estate if none exists

File a petition in the probate court of the county where the decedent last resided (or, for a non-resident, the county where the property is located). If a will exists, the executor named in the will petitions for Letters Testamentary. If the decedent died intestate, an heir petitions for Letters of Administration. O.C.G.A. Title 53 governs this process.

Step 3 - File the claim as personal representative

The executor or administrator files the excess-funds claim on behalf of the estate with the county, attaching:

Certified death certificate.
Certified copies of Letters Testamentary or Letters of Administration.
The probate court order appointing the personal representative.
Proof of the decedent's ownership interest (deed, chain of title).

Small-estate alternative

For smaller amounts, heirs may use Georgia's affidavit-of-heirship procedure under O.C.G.A. § 53-2-40 et seq. - a sworn affidavit of heirship accompanied by the death certificate and proof of kinship. However, most county tax offices require a formal probate order for any significant amount. Do not assume the affidavit route will be accepted without confirming with the specific county.

Competing heirs

If multiple heirs assert competing claims, the tax commissioner or lender typically files an interpleader in superior court. The court then allocates funds per the intestate inheritance hierarchy under O.C.G.A. §§ 53-2-1 et seq. (surviving spouse and children have priority; further descent follows the statutory scheme).

8. Contingency / Finder Fee Limits and Caps

Tax-Sale Excess Funds Held by County (O.C.G.A. § 48-4-5)

Multiple Georgia county tax commissioners and practitioners consistently report two restrictions on third-party recovery agreements for county-held tax-sale excess funds:

10% fee cap: Fees charged by third parties for assisting in recovery shall not exceed 10% of the value of the excess being recovered.
24-month unenforceability bar: Any private agreement between a claimant and a third party who assists in locating the claimant or requesting payment is unenforceable for 24 months following the date the funds were first placed in escrow / held by the tax officer. This means an operator cannot enforce their fee contract for at least two years from the date funds were held.

Note: The exact subsection lettering for these provisions does not appear in the Justia/FindLaw version of O.C.G.A. § 48-4-5 (which shows only the three subsections covering notice, interpleader, and escheat). County administrators and Georgia attorneys consistently cite the 10% cap and 24-month bar in practice. Operators should independently verify against the enrolled Georgia Code annotated hard copy or official LEXIS version before relying on these figures for legal advice.

DOR-Held Unclaimed Property - Claimant Designated Representative (CDR) Program (O.C.G.A. § 44-12-224)

For property already remitted to and held by the Georgia DOR under the Unclaimed Property Act, the fee cap is 30% of the claimed amount. CDRs must use DOR-approved standard agreement forms; agreements using non-standard forms are void. All recovered funds must be paid or delivered directly to the owner - not routed through the operator.

Effective July 1, 2024, Georgia requires mandatory registration for CDRs: submit CDR-1 Registration Form to the Georgia DOR Unclaimed Property Program, pay a $1,200 registration fee (cashier's check or money order), and have at least one employee pass a background check by a PBSA-certified screener. This CDR program applies only to property held by the DOR - it does not apply to county-held tax-sale surplus or private foreclosure surplus held by law firms.

Non-Judicial Foreclosure Surplus

No specific statutory fee cap applies to contingency agreements for this stream as of 2025-2026. Standard Georgia contract law (O.C.G.A. § 13-3-1) applies. The Georgia Fair Business Practices Act (O.C.G.A. § 10-1-390 et seq.) prohibits unfair or deceptive acts - aggressive or misleading solicitation of distressed former owners can trigger FBPA claims. Courts and county offices treat undisclosed or above-10% fees as suspect even in the non-statutory context.

9. UPL Rules for Non-Lawyer Recovery Companies in Georgia

The Governing Statute

Georgia UPL is governed by O.C.G.A. §§ 15-19-50 through 15-19-57. "Practice of law" is defined at O.C.G.A. § 15-19-50 to include: representing litigants in court, preparing pleadings or papers incident to any court action, conveyancing, preparation of legal instruments whereby a legal right is secured, rendering opinions on title validity, and giving legal advice. O.C.G.A. § 15-19-51 makes it unlawful for any non-attorney to practice or appear as an attorney, hold oneself out as entitled to practice, or render legal services. The State Bar of Georgia's UPL department investigates complaints and may seek injunctions or criminal referrals. Violation is a criminal misdemeanor.

What a Non-Lawyer Operator Cannot Do

File pleadings, petitions, motions, or claims in superior court - including an interpleader petition or a claim petition in an interpleader already filed.
Prepare any legal instrument that secures a legal right (deeds, assignments of surplus rights structured as legal instruments, lien releases).
Represent a claimant before any court or argue priority of claims.
Give legal advice about a claimant's entitlement, priority, or legal rights.
Prepare a deed or conveyance - preparation of a Georgia deed by a non-attorney is explicitly UPL per Georgia State Bar advisory opinions.
Submit a claim to a county tax commissioner on behalf of a claimant using a Power of Attorney - counties reject this and it may constitute UPL.

What a Non-Lawyer Operator Can Do

Locate former owners and notify them of the existence of surplus funds - this is information / finding work, not legal representation.
Assist the claimant in gathering non-legal documentation: ID, recorded deeds, death certificates, proof of ownership.
Complete ministerial portions of standard county claim forms at the claimant's direction and under the claimant's signature - provided the operator does not draft the form as a "legal instrument" or give legal advice about rights.
Enter into a contingency fee agreement with the claimant - subject to the applicable fee cap.
Refer the claimant to a licensed Georgia attorney for court filings or contested claims.
For DOR-held unclaimed property, register as a CDR and submit DOR standard-form claims on the claimant's behalf as a registered representative.

The Compliant Operator Model in Practice

A legally defensible non-attorney surplus recovery business in Georgia should:

Limit activities to finding claimants and notifying them in writing - including a disclosure that the funds exist, the amount held, the county contact, and the operator's proposed fee before the claimant signs anything.
Execute a written, notarized engagement agreement capped at 10% of recovered funds for county-held tax-sale surplus.
Warn claimants in writing that they can claim directly from the county without using a recovery service.
Partner with a licensed Georgia attorney for all court filings and any county claim submissions that require attorney sign-off.
Never accept a direct payment from the county to the operator - any routing of funds through the operator instead of to the owner first violates county policy and O.C.G.A. § 44-12-224(b) by analogy.
Do not accept a Power of Attorney as the basis for submitting a claim to any county tax commissioner.
Structure cash flow to account for the 24-month unenforceability bar on fee agreements for county-held tax-sale surplus.
For contested claims that require superior court interpleader, the litigation costs - including reasonable attorney fees - are paid from the excess funds by court order, eroding the net payout. Disclose this risk to claimants in the engagement agreement.

This playbook reflects Georgia law and county practice as of mid-2026. Statutory provisions and county administrative policies change. Verify current county claim requirements directly with each office before filing. Nothing in this document constitutes legal advice; operators should work with a licensed Georgia attorney.

Frequently Asked Questions

What are excess / surplus funds?

When a property is sold at a government-ordered auction and the winning bid is higher than the debt being collected, the leftover money is called "excess funds" or "surplus funds."

In Georgia this happens in two main situations:

Tax sale: A county sells your property because you owe delinquent property taxes. If the winning bid exceeds the taxes, penalties, and sale costs, the county keeps the extra money - called "tax-sale excess funds" - and is required by O.C.G.A. § 48-4-5 to notify you by first-class mail within 30 days of the sale.

Mortgage foreclosure: Your lender forecloses on your home under the power-of-sale clause in your security deed (Georgia is a non-judicial foreclosure state under O.C.G.A. § 44-14-162). If the auction price exceeds your loan balance plus costs, the leftover money is "foreclosure surplus," and the lender is legally obligated to distribute it to junior lienholders and then to you under O.C.G.A. § 44-14-190.

These are two separate legal tracks with different custodians, deadlines, and claim procedures.

Am I entitled to claim?

It depends on your relationship to the property at the time of the sale.

For tax-sale excess funds (O.C.G.A. § 48-4-5): Eligible claimants, in order of priority, are:

Holders of recorded security deeds (mortgages) against the property, ranked by recording date.
Holders of other recorded liens or equity interests - judgment liens, HOA liens, contractor liens - ranked by recording date.
The record owner of the property at the time of the tax sale (you, if you were the owner when the county sold it).

The former owner is the last-priority claimant - meaning any recorded lienholders get paid first. If there are no liens, you take the full excess.

For foreclosure surplus (O.C.G.A. § 44-14-190): After the foreclosing lender is paid in full, junior lienholders (second mortgages, HELOCs, judgment liens) are paid in recording-date priority. Whatever remains belongs to the former borrower - you.

If the former owner is deceased: The entitlement belongs to the estate, not to individual heirs directly. The estate's executor or administrator must file the claim. If no estate is open, heirs must petition the probate court to open one before any county or court will recognize their claim.

How long do I have to claim in Georgia?

Tax-sale excess funds - 5-year hard deadline

There is no minimum waiting period - you may file your claim at any time after the sale. However, if the funds remain unclaimed with no legal action pending after five years from the tax sale date, the county is required by O.C.G.A. § 48-4-5(c) to transfer the money to the Georgia Department of Revenue (DOR), Unclaimed Property Division. After that transfer, recovering the funds requires a court order from a superior court interpleader action - significantly more expensive and time-consuming than a straightforward county claim.

The 12-month redemption right - a separate clock

Under O.C.G.A. § 48-4-40, after a tax sale you also have 12 months from the sale date to redeem the property itself - meaning you pay the sale price plus a 20% premium and get the property back. This is a completely different right from the excess-funds claim. You cannot do both: redeem the property and claim the excess funds. You must choose. After 12 months, the buyer can foreclose your right to redeem under O.C.G.A. § 48-4-45, after which your only remedy is the excess funds - the property is gone.

Foreclosure surplus - no fixed statutory deadline, but act quickly

O.C.G.A. § 44-14-190 does not set an explicit filing deadline for foreclosure surplus claims. However, Georgia's general 4-year statute of limitations and the equitable doctrine of laches can cut off your claim. Unclaimed amounts may eventually escheat to the DOR under O.C.G.A. § 44-12-190 et seq. Do not wait.

Do I need a lawyer?

Not necessarily to file - but practically, often yes, especially for contested claims.

For a straightforward tax-sale excess funds claim: You can file directly with the county tax commissioner (or Fulton County Sheriff) yourself without a lawyer. Each county posts its claim form and required documents publicly. If you are the uncontested former owner with no competing lienholders, you may be able to complete the process on your own.

When you will likely need a licensed Georgia attorney:

If you want a third party (such as a recovery company) to file on your behalf - counties including Gwinnett, DeKalb, Fulton, and Cobb explicitly reject all representatives except licensed Georgia attorneys. A Power of Attorney held by a non-attorney is not accepted.
If there are competing claimants (other lienholders asserting priority).
If the county files an interpleader action in superior court - you must respond through the court system, which requires attorney involvement for any meaningful participation.
If the 5-year period has passed and the funds are now held by the DOR - recovery requires a superior court interpleader filing.
If the former owner is deceased and no estate has been opened - the probate process benefits strongly from legal guidance.
For foreclosure surplus claims where the lender or their law firm is disputing entitlement.

Georgia law (O.C.G.A. § 15-19-51) prohibits non-attorneys from filing court pleadings, preparing legal instruments, or giving legal advice. If your situation is contested or involves court proceedings, you need a licensed Georgia attorney.

What can recovery companies legally charge?

For county-held tax-sale excess funds (O.C.G.A. § 48-4-5):

County administrators and Georgia surplus-recovery attorneys consistently report two limits on third-party recovery agreements:

10% fee cap: Fees charged by third parties for assisting in recovering county-held tax-sale excess funds shall not exceed 10% of the amount recovered.
24-month unenforceability bar: Any agreement with a recovery company is unenforceable for 24 months from the date the funds were first held by the county. This means even a valid written agreement cannot be enforced to collect fees until two years have passed.

Note that Gwinnett, Cobb, DeKalb, and Fulton counties actively warn former owners on their official websites that you do not have to pay a recovery firm to claim your excess funds - and that you can file directly yourself for free.

For DOR-held unclaimed property (O.C.G.A. § 44-12-224):

If the funds have already been transferred to the Georgia DOR, a registered Claimant Designated Representative (CDR) may charge up to 30% of the amount recovered. CDRs must use DOR-standard agreement forms; non-standard forms are void. All recovered funds must go directly to you - the owner - not to the recovery company.

For foreclosure surplus: No specific statutory fee cap applies to recovery agreements for the non-judicial foreclosure surplus stream. Standard contract law applies. Be cautious of any agreement that routes your money through the recovery company before paying you.

General rule: Any recovery company that charges more than 10% for county-held tax-sale excess funds, refuses to disclose its fee upfront in writing, or pressures you into signing before you have had time to read the agreement should be treated with serious skepticism.

What if the owner died?

Georgia counties will not pay excess funds to informal heirs. The legal entitlement belongs to the deceased person's estate.

If a will exists: The executor named in the will must open a probate proceeding in the county where the decedent last lived, obtain Letters Testamentary from the probate court, and then file the excess-funds claim as personal representative of the estate.

If there is no will (intestate): A family member petitions the probate court for Letters of Administration. The appointed administrator then files the claim on behalf of the estate. Funds are ultimately distributed to heirs per Georgia's intestate succession rules under O.C.G.A. §§ 53-2-1 et seq. - surviving spouse and children have priority.

Small-estate shortcut: For smaller amounts, Georgia allows an affidavit-of-heirship procedure under O.C.G.A. § 53-2-40 et seq. - a sworn statement of heirship with the death certificate. However, most county tax offices require a formal probate order for any meaningful amount. Confirm with the specific county before assuming this route will work.

If multiple heirs compete: The county or lender will typically file an interpleader in superior court, and the court will allocate funds according to the statutory inheritance hierarchy. Hiring an attorney at this stage is strongly recommended.

You can search for existing Georgia probate estates at georgiaprobaterecords.com, and individual county probate court portals for Fulton (fultonprobatega.org) and Gwinnett (gwinnettcourts.com/probate).

Is this a scam / how do I know it is legitimate?

Surplus funds recovery is a legitimate legal process governed by O.C.G.A. § 48-4-5 (tax sales) and O.C.G.A. § 44-14-190 (foreclosures). The funds are real and held by real government offices or law firms. However, the industry does attract predatory operators. Here is how to tell the difference:

Signs a contact is legitimate:

They tell you upfront, in writing, the exact amount of funds held and which county or office holds them - and they encourage you to verify this directly with that office.
They provide their fee in writing before you sign anything, and the fee is at or below 10% of the recovery for county-held tax-sale surplus.
They do not pressure you to sign immediately.
They are working through or referring you to a licensed Georgia State Bar attorney.
You can independently verify the funds exist by calling the county tax commissioner or Fulton County Sheriff's Office directly (numbers listed above).

Red flags:

They refuse to tell you which county holds the funds or how much there is before you sign.
They claim to be from a government agency or use a name that sounds like an official office.
They want more than 10% of the recovery for county-held surplus, or they want fees paid upfront before recovery.
They insist you must use them - they have not told you that you can file directly.
They present only a Power of Attorney form and no engagement agreement disclosing the fee.

Self-verify first: Look up your property's parcel ID on the county assessor website, then search the county tax commissioner's excess funds list (Gwinnett and DeKalb post theirs publicly). If you were recently foreclosed on, call the foreclosing law firm and ask whether any surplus exists. Verification is free and takes minutes.

How do I claim it myself?

You can claim tax-sale excess funds without hiring a recovery company. Here is the general process:

Step 1 - Confirm the funds exist and the amount

Gwinnett County: download the excess funds list at gwinnetttaxcommissioner.com/property-tax/tax-sale-excess-funds.
DeKalb County: download the list at dekalbtax.org/excess-funds.
Cobb County: request the packet at cobbtax.gov or call (770) 528-8623.
Fulton County: file an Open Records Request with the Fulton County Sheriff's Office at fultoncountyga.gov (select "Sheriff" as the department) requesting the excess funds list. Cross-reference with your parcel ID.
You can also search the Georgia DOR unclaimed property database at dor.georgia.gov/unclaimed-property-program if significant time has passed since the sale.

Step 2 - Gather your documents

Standard requirements across Georgia counties:

Government-issued photo ID (driver's license or passport).
Proof of ownership at the time of the sale - your warranty deed or the deed recorded in your name. You can pull this from GSCCCA at search.gsccca.org/RealEstate/ for free.
Completed claim form from the specific county (each county has its own form).
Notarized affidavit (required by most counties).
For Fulton County: also a notarized Indemnification and Hold Harmless Agreement and a 50-year title certificate.
If claiming as an heir of a deceased owner: certified death certificate plus certified Letters Testamentary or Letters of Administration from the probate court.

Step 3 - File the claim

Gwinnett: mail to Gwinnett County Tax Commissioner, Dept. of Property Tax, P.O. Box 372, Lawrenceville, GA 30046.
DeKalb: file in person or by mail at 4380 Memorial Dr., Suite 100, Decatur, GA 30032.
Cobb: submit online or by mail per the packet instructions.
Fulton: in-person submission only at Fulton County Sheriff's Office, 185 Central Ave., 9th Floor, Atlanta, GA 30303. No fax or email.

Step 4 - Wait for processing

County offices review claims, check for competing claimants, and may send the file to the county law department. If no competing claims exist, funds are typically disbursed within 30 to 90 days. If multiple claimants exist, the county may file an interpleader in superior court - at that point, you should consult a licensed Georgia attorney.

For foreclosure surplus: Contact the law firm that conducted the foreclosure sale (named in the four-week newspaper advertisement). Assert your claim in writing with proof of identity and ownership. If they dispute entitlement or do not respond, consult a Georgia attorney about filing an equitable interpleader in the superior court of the county where the property was located.

Remember: The 5-year clock runs from the tax sale date. File well before that deadline or you will need a court order to recover funds from the DOR.

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Related guides

This is general information, not legal advice. Statute timing, fee limits and what a non-lawyer may do vary by state - verify with the county clerk before acting.