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The Fulton County Tax Commissioner is responsible for
the collection of Property Taxes for Fulton County government,
Fulton County and City of Atlanta Schools, the State of Georgia, and
the cities of Atlanta, Mountain Park, Sandy Springs, Johns Creek, East Point
and Chattahoochee Hill Country. The Tax
Commissioner also is responsible for collecting Motor Vehicle Ad
Valorem Taxes, Tag and Title Fees, and Transfer Fees for all Fulton
County citizens.
The Tax Commissioner employs a Chief Deputy Tax Commissioner, six
Tax Administrators, and over 200 supporting employees. The office
functions and duties can be defined by the six divisions within
the office.
These divisions include:
Accounting Division –
Matthew Buff, Tax Administrator
The Tax Commissioner’s Office collects and
distributes in excess of $1 billion dollars in tax revenues
annually, including real and personal property taxes, motor
vehicle taxes, mobile home taxes and business taxes. Taxes collected
by this office approximate 75% of the total General Fund revenues
for Fulton County. However, taxes collected by the office represent
20% of the revenue for the City of Atlanta.
The Accounting Division is responsible for reconciling
and distributing collections to appropriate authorities. Other
functions of this division include re-calculating tax liabilities
based on resolved appeals and changes in property assessments
and exemptions by the Tax Assessor’s Office; processing
returned checks; and issuing refunds.
Administration Division – Tax Administrator
The Administration Division of the Tax Commissioner’s
Office oversees the operations of the entire Department. The
Departmental budget is prepared and administered; Technical
assistance is provided for other divisions; all payroll and
all personnel functions are managed in Administration, as well
as departmental purchasing and inventory functions. The Administration
Division also oversees all training and professional development
for the department, and provides administrative/clerical support
for the entire Tax Commissioner’s Office.
Motor Vehicles - Angie
Bates, Tax Administrator
The Motor Vehicles Division, located in the Fulton County Government Center, provides
convenient areas where property tax payments, both current and delinquent, as well as
motor vehicle renewals and registrations, can be made in person. Payments are accepted
in the form of cash, check, money order, or credit cards. All checks should be made
payable to: Fulton County Tax Commissioner. No counter checks will be accepted.
If your telephone number and/or correct mailing address are not printed on your check
, please provide this information with your payment.
Payments for properties located in the City of
Atlanta/Dekalb County must be submitted to Dekalb County Tax
Commissioner. Payments to release Fi.fas and/or to pay recording intangible fees should
be submitted to the Clerk of Superior Court.
The Motor Vehicle Division assists citizens with
titling and registering motor vehicle equipment as mandated
by law. The Motor Vehicle Division collects applicable ad valorem
taxes, issues metal plates/decals, and registrations to automobiles,
trucks, motorcycles, tractor trailers, motor homes, boat trailers,
and mobile homes.
Property Tax
The
Property
Tax Divisions are responsible for billing and collecting personal property
and real estate taxes for Fulton County government, School Boards,
the State of Georgia, and the cities of Atlanta,
Mountain Park, Sandy Springs, Johns Creek, East Point and Chattahoochee Hill Country. Personal property taxes refer
to accounts with tangible assets, such as; inventory, equipment,
boats, airplanes, furniture, etc. Real estate property accounts
refer to parcels of land and structures (houses, office buildings,
paved parking lots, fences, etc.).
Current Property Tax
Division - Gladys Bradfield, Tax Administrator
Under Georgia Law, the Board of Tax Assessors
determines the “Fair Market Value” of the property
and then “Assesses” it at 40% for taxation purposes.
This 40% value, less any applicable exemptions, is multiplied
by the Millage rate to determine the tax liability of a given
year. For information regarding exemptions, you may contact
the Tax Assessor’s Office at (404)224-0102.
The property tax bill is calculated based on the
calendar year and issued to the owner of record as of January
1. Tax bills are not prorated. Property tax bills are mailed
in July. City of Atlanta taxes are due August 15. Fulton County
taxes are due October 15. Failure to receive a tax bill does
not relieve you of the responsibility to make payment by the
due date.
If you feel your property value is not reflective
of fair market value, you should file a Property Tax Return
requesting a change in assessment between January 1 and April
1. For information on filing a return, please contact the Tax
Assessor’s Office at (404)224-0102. If your property presently
is under appeal, you will receive a ‘Temporary Tax Bill’
with a value set at the higher of the taxpayer return value
or 85% of the proposed value by the Board of Tax Assessors.
This bill must be paid by the due date in order to avoid interest,
penalty, tax lien, and/or foreclosure. A refund and/or an adjusted
bill will be provided after the appeal is settled.
Property tax records reflect the owner(s) of record
as of January 1 of the specified year. The new owner’s
name will not appear as the property owner until January 1 following
the year of purchase. If you are a new owner and would like
to receive the bill during the year of purchase, a written request
must be submitted to the Tax Assessor’s Office at 141
Pryor Street, Suite 1047, Atlanta, GA 30303. If your mortgage
company is paying your tax bill, the mortgage company is responsible
for obtaining their tax information directly from this office.
Delinquent Property Tax & Foreclosures
- Terry Noble, Tax Administrator
This division is responsible for the billing and
collection of delinquent real estate and personal property taxes
which remain unpaid after the current billing year. A variety
of methods are utilized inclusive of sending tax bills and notices,
issuing and recording tax executions, and by tax sale, either
Non-Judicial Tax Sale or Judicial In Rem Tax Foreclosure Sale.
First and foremost, Customer Service is the highest priority
with emphasis on collecting the total amount due without taking
the property to Tax Sale. The Delinquent Tax Division is also
responsible for processing Land Bank Authority Actions, production
of replacement “Alias” Fi.fa documents, providing
information by phone or to walk-in customers, resolving tax
issues internally or through research and coordination with
other county, state, or federal offices or agencies.
All taxes remaining unpaid after the city and
county due dates are delinquent and are subject to interest
and penalties. The City of Atlanta due date is August 15 and
the County due date is October 15. Interest at the rate of one
percent (1%) per month accrues on the 16th of the month after
the due date and the 16th of each following month thereafter.
A one time ten percent (10%) tax penalty accrues ninety (90)
days after the due, except for homesteaded property where the
tax is $500.00 or less. Additional fees and costs accrue as
collection actions are taken. The Tax Commissioner mails 30-day
late notices on all unpaid accounts and any taxes remaining
unpaid at this time are subject to levy and foreclosure. A listing
of all delinquent taxes is available for public inspection
and use in the Tax Commissioner’s Tax Record Room at the
Downtown location, 141 Pryor Street, SW, Room 1089.
Solid Waste Service
Since July 2003, the property tax division has been
responsible for collecting Solid Waste Service fees for the City
of Atlanta. City residents and property owners will receive a separate
bill for this service. There will not be a quarterly billing for
Solid Waste Service fees. Bills will be mailed in July and will
be due August 15. Bills and payments for years prior to 2003 will be
handled by the City of Atlanta. For information concerning previous
year bills and issues, please contact the City of Atlanta at (404)330-6270.
For questions or concerns regarding fees billed after 2003, call (404)730-6100.
Service Center Operations – Rodney Floyd, Tax Administrator
The primary function of the service centers is
to consistently provide quality full service in all phases of
ad valorem tax collection in North and South Fulton County by
responding to the needs of each customer expeditiously. Each
site is strategically placed in order to provide accessible
service to residents within Fulton County boundaries.
Citizens visiting these sites will experience a professional
and well-trained workforce.
There are six Service Center locations:
Full Service
North Service Center
7741 Roswell Rd. |
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South Service Center
5600 Stonewall Tell Rd. |
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Alpharetta Office
3155 Royal Drive, Suite 165 |
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Greenbriar Mall Service Center
2841 Greenbriar Pkwy, Suite 106 |
Motor Vehicle (only)
Harriet G. Darnell Multi-Purpose Center
677 Fairburn Rd.
Atlanta, GA |
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Dorothy Benson Center
6500 Vernon Woods Dr.
Sandy Springs, GA |
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