What is a tax FiFa in Georgia? The tax execution explained

A tax FiFa is a writ of fieri facias: the recorded tax execution a Georgia county issues when property taxes go unpaid. It is the legal instrument that lets the county levy on the parcel and sell it at a tax sale. The FiFa is a step in the county's collection process, not something an investor buys. Georgia sells redeemable tax deeds to the property itself, never the execution.

What fieri facias actually means

Fieri facias is Latin for "cause it to be done". Georgia practice shortens it to FiFa, and it names a writ of execution: a formal order directing an officer to satisfy a debt out of the debtor's property. A tax FiFa is that writ issued for unpaid taxes.

The county tax commissioner issues the tax execution against the delinquent taxpayer and the parcel, then records it. Recording puts the world on notice that the taxes are owed and that the county may act against the property. It also fixes what is owed: the tax itself, plus penalties, interest, and the costs of collection as they accrue.

Two things follow from that definition:

• The FiFa is a collection tool held by the county. It is not an investment product sold to the public.
• It runs against the property, so the obligation travels with the parcel rather than following the taxpayer alone.

Where the FiFa sits in the delinquency timeline

The path from a missed tax bill to a recorded tax deed runs in order:

1. Taxes go unpaid past the county's due date.
2. The tax commissioner issues and records a tax execution, the FiFa, for the unpaid amount plus penalties, interest, and costs.
3. The officer levies on the property under that execution.
4. The sale is advertised in advance in the county's legal organ, its official newspaper, for four consecutive weeks.
5. The parcel is sold at public outcry on the first Tuesday of the month at the courthouse, typically between 10 AM and 4 PM.
6. The winning bidder receives a tax deed and records it.

How long a county waits between steps is a county-level decision, and the official sale notice governs. When the statutory sale date falls is a fact. Whether a given county holds a sale in a given month, and what is on its list, is not.

A FiFa is not a tax lien certificate

This is where out-of-state investors lose money. In lien states the county sells a tax lien certificate: you buy the debt and collect interest when the owner pays. Georgia does not work that way. Georgia sells redeemable tax deeds, meaning the county sells the property subject to a 12-month right of redemption under O.C.G.A. § 48-4-40.

If the former owner, or another party holding an interest, redeems inside that window, the redeeming party pays you what you bid at the sale plus a redemption premium of 20% of that amount for the first year or fraction of a year, and 10% for each additional year or fraction of a year, under O.C.G.A. § 48-4-42. The premium is flat, not an annual rate: the same 20% applies whether redemption happens in the first week or the eleventh month. Taxes you pay after the sale, and certain allowed costs, can be added as recoverable extras, though the exact items vary case by case.

So the FiFa never changes hands to an investor. It is the county's instrument for reaching the sale, and what you buy at the sale is a defeasible tax deed. The capture page on tax lien investing in Georgia walks through that premise correction in more detail.

What the FiFa means for a bidder

The execution amount drives the opening bid. Bidding opens at the amount needed to cover the delinquent taxes, penalties, interest, and the costs of the sale. That number tells you what the county is owed. It tells you nothing about what the property is worth, and a low opening bid is not by itself a signal of a good deal.

A parcel carrying several years of executions is a different proposition from one with a single delinquent year. More years mean more accrued penalties and interest, a larger opening bid, and often an owner in deeper trouble. The guide to back-tax depth and lien stacking covers how to read that depth before you set a number.

A tax sale also does not resolve every claim against the property. Some liens and interests survive the sale or carry their own redemption rules, which is why title work, barment, and quiet title exist. Your tax deed stays defeasible until the right of redemption is barred, or until title ripens by prescription. During that period you generally do not have the right to take possession, so ask a Georgia real-estate attorney about your parcel before you plan around the property.

Where to confirm the numbers

Counties advertise tax sales in the legal organ and publish sale information through the tax commissioner's office. The official notice is the controlling document for amounts, payment terms, and whether a sale is happening at all. Payment rules such as certified funds and deadlines on sale day are set county by county, so confirm them on that notice before you travel.

BidWise covers four Georgia counties: DeKalb, Gwinnett, Cobb, and Clayton. Each county page carries the next statutory sale date and a link to that county's official source. Where a list has been published and analyzed, every parcel on it is scored from 0 to 100 by a formula you can audit: after-repair value from comparable sales, minus estimated rehab, legal and closing costs, carrying costs, and selling costs. Each parcel shows its calculation notes and a confidence indicator. Start at the Georgia tax sales hub to see where each county stands.

Terms you will hear alongside FiFa

| Term | What it means | | --- | --- | | Tax execution | The formal name for the FiFa: the recorded order to collect unpaid taxes out of the property. | | Levy | The officer's act of seizing the parcel under the execution so that it can be sold. | | Legal organ | The county's official newspaper, where the sale is advertised for four consecutive weeks beforehand. | | Ex officio sheriff | The tax commissioner acting as the officer who conducts the sale, as happens in many Georgia counties. | | Redeemable tax deed | What the winning bidder receives: the property subject to a 12-month right of redemption. | | Barment | The statutory process that ends the right of redemption. |

Once the vocabulary is clear, the mechanics are learnable. How to buy tax deeds in Georgia follows the whole path from a published list to a recorded deed.

Frequently asked questions

What does FiFa stand for in Georgia property taxes?

FiFa is short for fieri facias, Latin for cause it to be done. In Georgia it refers to a tax execution: the recorded writ a county issues against a delinquent taxpayer and the parcel for unpaid property taxes. The execution covers the tax plus penalties, interest, and collection costs, and it is the legal basis for a later levy and tax sale.

Can I buy a tax FiFa in Georgia?

No. The tax execution stays with the county as a collection tool. Georgia is a redeemable tax deed state, so what is sold to the public is the property itself at a tax sale, subject to a 12-month right of redemption. Investors who expect to purchase a lien certificate and collect interest are thinking of a different state's system.

How does a FiFa become a tax sale?

Taxes go unpaid, the tax commissioner issues and records the execution, and an officer levies on the property under it. The sale is then advertised in the county's legal organ for four consecutive weeks. The parcel is sold at public outcry on the first Tuesday of the month at the courthouse, and the winning bidder receives a tax deed to record.

Does the FiFa amount tell me what the property is worth?

No. The execution amount sets the opening bid, which covers delinquent taxes, penalties, interest, and the costs of the sale. It reflects what the county is owed, not market value. A small opening bid can sit on a parcel worth very little, and a large one can sit on a valuable property with several years of executions behind it.

Does a tax deed from a FiFa sale give me title immediately?

No. The deed is defeasible until the right of redemption is barred, or until title ripens by prescription. During the redemption period the former owner or another interested party can redeem by paying your bid plus the statutory premium. Some liens and claims can also survive the sale, which is why buyers order title work and usually pursue quiet title afterward.

Georgia tax sales convey a redeemable tax deed, not clear title. Every figure in BidWise is an estimate produced from public records and comparable sales — not an appraisal, and not investment, legal, or tax advice. Confirm every parcel against the county's official notice, and talk to a Georgia real-estate attorney before you bid.