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Committee sends substitute resolution to rules to let counties accept less-than-owed delinquent taxes for derelict parcels
Summary
The committee unanimously approved a substitute resolution to place on the ballot a constitutional amendment that would allow counties and cities to authorize the tax commissioner to accept less than owed on delinquent property taxes for specific parcels after two failed tax sales, aiming to help return derelict properties to productive use.
Dante Handel of the Association County Commissioners of Georgia (ACCG) presented a senate resolution to amend the state constitution to allow local governments to accept less than the full delinquent tax amount on individual parcels after two unsuccessful tax sales.
Handel said the amendment would allow counties and cities to pass a resolution specifying a parcel and authorize the tax commissioner to accept a reduced amount so the property can be returned to productive use. "The county commissioners are able to waive penalties and interests, but they don't have a mechanism to waive the underlying taxes," Handel told the committee.
Under the proposal, the tax commissioner must attempt two standard tax sales first. If the property fails to sell at those sales, a local resolution would be required to specify the parcel and the reduced amount; an existing one-year right of redemption would remain in place, and any waived taxes would reattach to the property as a lien if the original owner redeems the property.
Committee members asked about safeguards to prevent gaming the system; Handel explained that purchasers at a tax sale cannot bid less than the taxes owed and that redemption rules and the required parcel-specific resolution provide checks against abuse.
The committee voted on a substitute; the chair announced the vote was unanimous and said the substitute will be placed in the rules committee for further consideration. No roll-call tally was recorded in the hearing transcript.
