Clean Air Force

Tax Matters
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Delinquent Taxes

All taxes remaining unpaid after the city and county due dates are delinquent and are subject to interest and penalties.Interest accrues on the day after the due date and each following month thereafter.The interest rate as of July 1, 2016 changed to "an annual rate equal to the bank prime loan rate as posited by the Board of Governors of the Federal Reserve System in statistical release H.15 or any publication that may supersede it, plus 3% to accrue monthly".  Interest accrued prior to July 1, 2016 will remain at one percent (1%) per month.

For Fulton County and City of Atlanta taxes, fees, service charges, and assessments an additional 1% per month will accrue on taxes/fees exceeding $1000.00. Not to exceed 12% per year.  

 

The penalty schedule also changed on July 1, 2016 as follows:

1) Within 120 days after the due date, then a first penalty of 5% of the amount the tax due and unpaid is assessed;

2) After 120 days of the date of imposition of the first penalty, a second penalty of 5% of any tax amount remaining due is imposed;

3) After 120 days of the date of imposition of the second penalty, a third penalty of the 5% of any tax amount remaining due is imposed; and

4) After 120 days of the date of imposition of the third penalty, a fourth penalty of 5% of any tax amount remaining due is imposed.