What is the penalty for making a partial or late property tax payment?

The City does accept partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance; however, penalties and interest continue to accrue on the outstanding balance. Any account with an outstanding balance will be subject to a lien; therefore, the City encourages full payment of any outstanding balance as soon as possible. Any taxes remaining unpaid at this time are subject to levy and tax sale. The County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (O.C.G.A) when levying property. We strongly suggest you read those sections of Georgia law which pertain to tax executions and tax sales. OCGA Title 48 - Revenue and Taxation, Chapter 3 - "Tax Executions," and Chapter 4 - "Tax Sales," contain important information that you must be aware of.

If your payment is late, the following interest and penalty will be added to the balance you owe:

• Interest will be accrued at the rate prescribed by law monthly that a balance remains
• Five percent (5%) penalty will be added to any remaining balance every 120 days until reaching the max of 20%