Department
Finance
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution authorizing the County Attorney to petition the Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2026 taxes pursuant to O.C.G.A. § 48-5-310. (APPROVED)
body
Requirement for Board Action (Cite specific Board policy, statute or code requirement)
O.C.G.A § 48-5-310
Strategic Priority Area related to this item (If yes, note strategic priority area below)
Open and Responsible Government
Commission Districts Affected
All Districts ☒
District 1 ☐
District 2 ☐
District 3 ☐
District 4 ☐
District 5 ☐
District 6 ☐
Is this a purchasing item?
No
Summary & Background (First sentence includes Agency recommendation. Provide an executive summary of the action that gives an overview of the relevant details for the item.)
Scope of Work: July 15, 2026 was the original date anticipated to seek Board approval for a proposed millage rate, approval to advertise the 5 year tax levy history and authorize public hearings for a millage rate for fiscal 2026. However, as the Tax Assessor’s Office has not completed the tax assessment process, thus the Finance Department has not received the expected digest estimate package and rollback forms - County Management along with the Tax Commissioner believe seeking a temporary collection order for 2026 property taxes is prudent.
Below are the steps and timing of the process:
(1) July 15, 2026 - Authorizing the petitioning of Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2026 taxes pursuant to O.C.G.A. § 48-5-310.
(2) July 16, 2026 - A hearing date would be set by the Superior Court of Fulton County and notice of such petition would be sent to the County’s legal organ for publication.
(3) July 22, 2026 - The submitted petition for the temporary collection of 2026 property taxes would appear in the County’s legal organ as required by law.
(4) As early as July 27, 2026 - The Court Hearing date for the temporary collection order.
This provides the best opportunity for the County to generate 2026 tax bills and distribute by August 15th, which would provide for a 2026 due date of October 15, 2026 for County property taxes. These dates could be impacted should any delays occur through the process, or if significant appeals remain to be input after the appeals expiration date of July 31. As soon as a tax bill distribution date is confirmed, we will notify the Board of Commissioners.
Community Impact: This will allow the Tax Commissioner to maintain a timely tax billing and collection process for all governmental entities for which he bills and collects, including the County.
Department Recommendation: Recommend BOC approval to begin the legally required petitioning process.
Project Implications: The timely remittance of property taxes will prevent adverse cash funding impacts to County operations and other government entities which receive tax receipts through the Fulton County Tax Commissioner.
Community Issues/Concerns:
Department Issues/Concerns: