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.