County Property Tax Facts Fulton

Table of contents

By viewing the web pages at the Local Government Services Division's website, taxpayers should obtain a general understanding of the property tax laws of Georgia that apply statewide. This page contains local information about a specific county. While every attempt has been made to include everything a taxpayer needs to know, mistakes are possible and taxpayers should contact their local tax officials for verification and clarification of the information found on this page.  

Local Tax Officials

Tax Commissioner

Arthur E Ferdinand
141 Pryor Street SW Suite 1085
Atlanta GA 30303
Phone: (404)613-6100
Fax: (404)893-0606
Website: https://www.fultoncountytaxes.org/
Pay Tax Online: https://www.fultoncountytaxes.org/property-taxes/search-for-tax-bill.as…

Chairman of the Board of Tax Assessors

Salma Ahmed
235 Peachtree Street NE
North Tower Suite 1400
Atlanta GA 30303
Phone: (404)612-6440
Fax: (404)224-0417
Website: http://www.fultonassessor.org/

Chief Appraiser

Dwight G Robinson
235 Peachtree Street NE
North Tower Suite 1400
Atlanta GA 30303
Phone:  (404)612-6440
Fax:  (404)224-0417
Email: dwight.robinson@fultoncountyga.gov
Website: http://www.fultonassessor.org/

Chairman of the Board of Commissioners

Robb Pitts
141 Pryor St SW Suite 10044
Atlanta GA 30303
Phone: (404)612-8200
Website: http://www.fultoncountyga.gov/commissioners

Property Tax Returns 

Property tax returns must be filed with the county tax office between January 1 and April 1 of each year. In some counties property tax returns are filed with the county tax commissioner, and in other counties, returns are filed with the county board of tax assessors.  You should check with your county tax office for verification.

Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation for the current tax year shall be deemed to have returned for taxation the same property as was returned in the preceding tax year at the same valuation as the property was finally determined to be subject to taxation in the preceding year. 

Homestead Exemptions 

State law provides for various homestead exemptions that must be offered in each county, however some counties have implemented local legislation increasing homestead exemption amounts within their jurisdictions. 

An application for homestead may be made with the county tax office at any time during the year subsequent to the property becoming the primary residence, up to April 1st of the first year for which the exemption is sought. In some counties the county tax commissioner accepts homestead applications, and in others, the county board of tax assessors accepts applications. You should check with your county tax office for verification.

Failure to apply is considered a waiver of the exemption.

The following local homestead exemptions are offered in this county:

FULTON COUNTY HOMESTEAD EXEMPTION QUALIFICATION
 
Code Exemption Type County County School School Age Other Ga. Net Gross  Gross  Cty Net 
General Bond General Bond <10,000 <10,000 <30,000 <42,065
L01 Basic 15,000 0 2,000 0 N/A - - - - -
S02 State Over Age 15,000 4,000 4,000 4,000 65 - x - - -
S03 State School 15,000 0 10,000 10,000 62 - - x - -
S05 State Veterans 50,000 50,000 50,000 50,000 N/A Vet - - - -
L02 Local County 15,000 10,000 10,000 10,000 65 Dis - - - x
L03 All County ALL ALL 10,000 10,000 70 Dis - - - x
L04 All County ALL ALL 50,000 50,000 70 Vet - - - x
+Veterans
L05 Local School 50,000 50,000 54,000 50,000 65 Vet - - x -
+Veterans
L06 All Ctny +Local Sch +Veterans ALL ALL 54,000 50,000 70 Vet - - x -
L07 Local County 15,000 10,000 54,000 10,000 65 Dis - - x -
L08 All County ALL ALL 54,000 10,000 70 Dis - - x -
+Local Sch
UE Urban Enterprise Various Various Various Various - - - - - -
CITY OF ATLANTA HOMESTEAD EXEMPTION QUALIFICATION
 
Code Exemption Type City City Bond City School School Bond Age   Other Ga. Net <10,000 Gross Ga. Net Adj. Gross
General <10,000 <25,000 <39,000
L01 Local Basic 15,000 0 15,000 0 n/a - - - - -
L02 Local Basic 15,000 0 15,000 0 65 or - - - x
& City Aged disabled
L03 Local Basic 15,000 0 15,000 10,000 62 - - x - -
+ Statewide School
L04 City Aged 15,000 0 15,000 10,000 65 or - x - -
+ Statewide School disabled
L05 Veterans 43,000 43,000 43,000 43,000 n/a 100% dis vet - - - -
UE Urban Enterprise Various Various Various Various n/a - - - - -
  City Aged 25,000 0 25,000 25,000 65       x  
+ Atlanta School
  Local Basic 15,000 0 25,000 25,000 n/a or     x  
+ Atlanta School disabled
  Local Basic 15,000 0 25,000 25,000 62 or   x    
+ Atlanta School disabled
  City Aged 25,000 0 25,000 25,000 65     x    
+ Atlanta School

Homestead Valuation Freeze Exemption - This county has enacted a homestead valuation freeze exemption.  This exemption will freeze the valuation of property at the base year valuation for as long as the homeowner owns and resides on the property.

Freeport Exemptions 

Voters in the county may elect to exempt commercial and industrial inventory. Application for freeport exemption should be made with the board of tax assessors within the same time period that returns are due in the county. Applications filed after that time can receive a partial exemption for that year up to June 1.

Ad Valorem Tax Payments

County and county school ad valorem taxes are collected by the county tax commissioner. Even though the official due date for ad valorem tax payment is December 20th, the local governing authority may adopt a resolution changing the official due date for tax payment to December 1st or November 15th, or may implement installment billing with multiple due dates. You should check with your county tax commissioner's office for verification.

Each taxpayer shall be afforded 60 days from date of postmark of the tax bill to make full payment of taxes due before the interest accrues. In addition to interest, delinquent taxes may accrue penalties on unpaid balances. 

Valuation Appeals

The county board of tax assessors must send an annual notice of assessment which gives the taxpayer information on filing a property tax appeal on real property (such as land and buildings affixed to the land). If the county board of tax assessors disagrees with the taxpayer’s return on personal property (such as airplanes, boats or business equipment and inventory), the board must send a notice of assessment which gives the taxpayer information on filing an appeal. If the taxpayer wishes to appeal the fair market value on the notice of assessment, the appeal must be sent to the board of tax assessors and postmarked no later than 45 days from the mailing date of the notice of assessment.

Ad Valorem Tax Refunds

A taxpayer may make a written request for refund of taxes which are determined to have been erroneously or illegally assessed and collected. Refund claims must be initiated within three years from date of payment. However, in the case of an appealed assessment, any refund must be automatically processed by the tax authorities immediately upon determination of the final taxable value.

Motor Vehicle Registration

Title Ad Valorem Tax - Motor vehicles purchased on or after March 1, 2013, and titled in this State are exempt from sales and use tax and annual ad valorem tax. The taxes are replaced by a one-time tax that is imposed on the fair market value of the vehicle called the Title Ad Valorem Tax Fee(TAVT).

Vehicle Registration - Vehicle owners must renew their registration and pay the ad valorem tax every year with the county tax commissioner during the 30 day period which ends on their birthday. If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used to determine the registration period. Newly acquired vehicles must be registered within 30 days.

Fulton County is on the 12-month staggered registration system.  Vehicle tags are sold at:

Tag Locations  

Downtown Office
141 Pryor Street, S.W.
Atlanta, Ga.  30303
Monday - Friday, 8:00 - 4:30

North Service Center
7741 Roswell Road
Atlanta, Ga.
Monday - Friday, 8:00 - 4:30

South Service Center
5600 Stonewall Center
College Park, Ga.
Monday - Friday, 8:00 - 4:30

Greenbriar Mall Service Center
2841 Greenbriar Pkwy SW, Suite 106                  
Atlanta, Ga.
Monday – Friday, 8:00 – 4:30
Does not accept cash payments

Alpharetta Service Center
3155 Royal Dr., Suite 165
Alpharetta, Ga. 30014
Monday – Friday, 8:00 - 4:30

For Citizens 55 Years or Older
Checks or Money Orders Only
Harriet G. Darnell Multi-Purpose Center
677 Fairburn Rd.
Atlanta, Ga.
Tuesdays and Thursdays, 9:00 a.m. - 3:00 p.m.

For Citizens 55 Years or Older
Checks or Money Orders Only
Dorothy Benson Multi-Purpose Center
6500 Vernon Woods Dr.
Sandy Springs, Ga.
Mondays & Wednesdays, 10:00 a.m. - 3:00 p.m.

Mobile Homes

Mobile Home Location Permits - Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1. Some counties may have assigned location permits to another office.  Please check with your county tax office for verification. 

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Mobile Home Returns - Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the county tax commissioner on or before April 1 of each year at the same time they apply for the location permit. 

Intangible Recording 

Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days. The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. In most counties the Clerk of Superior Court is responsible for collecting intangible recording tax, and in others, the county tax commissioner collects

Municipal Tax Payments

Municipal governing authorities also levy ad valorem tax and the city clerk is responsible for billing and collecting the city tax. In some counties, the municipal and county governments have entered an agreement to have the county tax commissioner collect all taxes in a single billing. In all counties, only the county tax commissioner is authorized to collect tax on motor vehicles.

 

This webpage is a service provided by the Georgia Department of Revenue, Local Government Services Division. Comments or questions about this page should be directed to Local Government Services.

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Information on this page is based on the best information available.