How Do Tax Foreclosures Work?

Non-payment of Real Estate taxes could result in a foreclosure action, tax lien sale or other legal action in order to collect the taxes that are necessary to fund the county’s schools, villages, cities, libraries, and other agencies. But we want to be clear: we send numerous notices and reach out to property owners, dead or alive, in good faith attempts to resolve the debt. This outreach takes place over many years, sometimes decades. Getting into a payment plan ends all delinquency actions, including foreclosure, as long as the plan is kept current. The Treasurer will go to extreme lengths in order to prevent foreclosure as long as the citizen is willing to meet in the middle and begin resolving their debt.

The Athens County Treasurer holds the state’s first and best lien against real property located in Athens County

Athens County holds an annual tax lien sale to collect outstanding delinquent taxes. After a lien is sold, if all lien charges and interest are not fully paid after one year, the tax lien holder has the right to foreclose on the property if payments are not made.

For properties that are not occupied, a political subdivision, such as the Village of Glouster or Albany, may request an expedited foreclosure through a Land Bank Program for past due property taxes.

After receiving the Delinquent Land Tax Duplicate from the Athens County Auditor, the Athens County Prosecutor may begin a foreclosure action, in the name of the Treasurer, for past due property taxes. Below are several helpful sections regarding foreclosures. First, a section detailing the properties currently on the County’s Foreclosure list. These are filed upon parcels that will go to sheriff sale soon if taxes are not paid. Secondly, there is an “Excess Funds” list. This list details recent sheriff sales that came in over and above the amounts owed on the parcel. These excess funds are held in custody until the owner or legal heir makes a claim for the funds. Lastly, there is a google form to begin the process of claiming excess funds.

Please note: Athens County does not and will not work with unrelated private third parties for any excess funds claim.