Georgia: Paying Back Taxes on Inherited Land When You’re Not on the Deed | Georgia Probate | FastCounsel
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Georgia: Paying Back Taxes on Inherited Land When You’re Not on the Deed

Detailed Answer

Short answer: Paying back property taxes on inherited land in Georgia does not by itself make you the owner if your name is not on the deed. Your payment can protect the property from a tax sale and may give you rights to reimbursement or other equitable relief, but you will usually need a recorded deed, a probate transfer, or a court order (for example, a quiet title judgment or probate proceeding) to hold legal title.

Why paying taxes doesn’t automatically transfer title

Legal title to real estate in Georgia transfers by deed, by probate distribution, or by court order — not simply by paying bills. If the decedent’s estate has not transferred title to you through probate or a deed, the county’s tax records and the deed registry will still show the recorded owner. Paying taxes prevents penalties, interest, and a tax sale, but it does not substitute for a signed and recorded deed.

How paying taxes can help — and what it can create

  • Stop a tax sale: If taxes are delinquent, paying them (or arranging payment) will usually stop a county from moving forward with a tax sale or remove the property from the sale list.
  • Evidence and receipts: Keep all receipts, tax payment records, and written communications with the tax commissioner. Those records establish that you paid the taxes and why.
  • Possible right to reimbursement or equitable lien: In some situations Georgia courts recognize an equitable claim (for example, subrogation or an equitable lien) if you paid taxes to protect the property and there was a clear expectation of reimbursement or some agreement with the owner or heirs. That is an equitable remedy and usually requires a court case to enforce.
  • Not a substitute for probate or deed transfer: The correct legal path to ownership after a death is probate administration and then recording the deed (or using an affidavit of heirship where appropriate). Paying taxes does not replace those processes.

If the county already sold the property for unpaid taxes

If a tax sale already occurred, Georgia law governs redemption rights, purchases, and tax deeds. A purchaser at a tax sale may be entitled to a tax deed after statutory procedures and any redemption periods expire. If you paid delinquent taxes before the sale, your payment might have stopped the sale or altered redemption rights, but payment after the sale typically does not restore title unless you successfully redeem the sale (by paying the purchaser the redemption amount) under the statutory scheme.

For the statutory framework on tax sales and redemption, see the Official Code of Georgia Annotated on tax sales: O.C.G.A. § 48-4-40 (tax sales and related provisions).

Situations and practical outcomes

  • Estate not probated: If you inherited property but the estate hasn’t been probated, you should open probate or use an affidavit of heirship where allowed. Probate gives you a legal path to a deed in your name.
  • Heirs disagree: If others claim the property, you may need a partition action or a court order distributing the property according to intestacy or a will.
  • You paid taxes to preserve the property: You can demand reimbursement from the owner(s) or file a court action to enforce an equitable lien or to be reimbursed. Success depends on the facts, any agreement, and Georgia case law.
  • You intended to acquire title by paying taxes: If your plan was to gain ownership by paying taxes alone, that usually fails. Instead, document any agreement in writing and record a lien or mortgage to protect your interest before paying.

What to do next — practical steps

  1. Keep proof of payment: Save tax receipts, canceled checks, bank records, and county correspondence.
  2. Check title and county records: Do a title search at the county recorder/clerks office to verify who is on the deed and whether there are liens or a pending tax sale.
  3. Contact the county tax commissioner: Ask whether the payment removed the property from tax sale, whether there are outstanding taxes or penalties, and how payments were applied.
  4. Open probate if needed: If the decedent’s estate never transferred the property, opening probate or filing an affidavit of heirship can create a clear path to a deed in your name.
  5. Get a written agreement or record a lien: If you paid taxes intending to protect the property or to be repaid, obtain a signed and recorded agreement (deed, lien, promissory note, or mortgage) from the legal owner or have an attorney help you file a lien or request a court-ordered equitable lien.
  6. Consult a Georgia real estate or probate attorney: An attorney can evaluate whether you have an enforceable claim (reimbursement or equitable lien), whether to file a quiet title action or probate, and how best to secure your interest.

When you might become owner without a deed

There are narrow legal routes to title that do not require an existing deed in your name — for example, successful adverse possession or buying and holding through a tax purchaser’s statutory process. Those routes have strict requirements (continuous, open, hostile possession for required time periods, or following tax sale/redemption law) and usually need legal help. Do not assume payment of taxes alone meets those requirements.

Important statute note: For the statutory rules on tax sales, redemption, and tax deeds, see O.C.G.A. Title 48, particularly provisions governing tax sales and redemptions: O.C.G.A. § 48-4-40. For probate and transfer of estate property, consult the probate provisions of the Georgia Code and your county probate court.


Disclaimer: This information is educational only and not legal advice. It does not create an attorney-client relationship. For advice specific to your situation, consult a licensed Georgia attorney who handles probate and real estate matters.

The information on this site is for general informational purposes only, may be outdated, and is not legal advice; do not rely on it without consulting your own attorney.