Delinquent Taxes Foreclosures

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 normally August 15 and the County due date is normally 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 date, except for homesteaded property where the tax is $500.00 or less. Additional fees and costs accrue as collection action continues. 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 are available for public inspection and use in the Tax Commissioner’s Tax Record Room at the Downtown location, 141 Pryor Street, SW, Room 1089.

The Fulton County Tax Commissioner’s Office follows legal procedures prescribed by the Official Code of Georgia Annotated (O.C.G.A.) when levying property. It is strongly suggested that you read those sections of Georgia law which pertain to tax executions and tax foreclosures. O.C.G.A. Title 48–Revenue and Taxation, Chapter 3- “Tax Executions,” and Chapter 4 – “Tax Sales,” contain important information.