Fulton County Tax Commissioner

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.

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 normally mailed in July. City of Atlanta taxes are normally due August 15. Fulton County taxes are normally 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, send an address change request to the Tax Assessor's Office by logging onto www.fultonassessor.org and accessing SmartFile.  If your mortgage company is paying your tax bill, the mortgage company is responsible for obtaining their tax information directly from this office.

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.  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.