Delinquent Taxes

Taxes become delinquent the first day following the due date.

Late Payment - Interest
Any owed State or local taxes will acrue interest at the rate of one percent (1%) per month from the original due date until the tax is paid. Any period of less than one month is considered to be one month. Minimum interest paid on unpaid taxes is $1 (O.C.G.A 48-5-148).

Late Payment - Penalties
Penalties imposed by law are part of the tax and are to be collected as such. (O.C.G.A. 48-2-42)

90 Days Late = 10% on tax due
(O.C.G.A. 48-2-44)
The penalty shall not apply to the following:
  • Ad valorem taxes of $500 or less on homestead property
  • Homestead property acquired during the tax year by a new owner who did not receive a bill and who before acquiring such property resided outside the State of Georgia and if taxes are paid within one year following the due date