Chapter 78 TAXATION
Plain English: what this part covers
This chapter covers city property taxes: billing, due dates, interest, penalties, and what happens if they go unpaid, up to a tax sale. It also covers taxes on insurers, banks and hotel rooms, the monthly E-911 charge, and the 2022 Blighted Property Ordinance, which raises taxes on officially blighted, non-owner-occupied property and gives a tax break once it's fixed.
- Taxes levied on 40% of fair market value (Sec. 78-1(c))
- Due 60 days after notice (Sec. 78-2(a))
- Interest: prime + 3%, monthly (Sec. 78-2(c))
- Penalty 5% per 120 days late, max 20% (Sec. 78-3(b))
- 30 days after delinquency notice before execution issues (Sec. 78-4)
- Levy fee: lesser of 5% or $250, minimum $50 (Sec. 78-10(b))
Cross reference— Any or resolution promising or guaranteeing the payment of money for the city or authorizing the issuance of any bonds or any evidence of the city's indebtedness saved from repeal, § 1-11(2); any contract or obligation assumed by the city saved from repeal, § 1-11(3); any appropriation ordinance saved from repeal, § 1-11(7); any ordinance providing for local improvements and assessing taxes for such improvements saved from repeal, § 1-11(9); administration, ch. 2; businesses, ch. 22; and regulatory fees, § 22-31 et seq.
State Law reference— Limitation on taxing power of municipalities and counties, Ga. Const. art. IX, § II, ¶ VIII; taxation power of municipal and county governments, Ga. Const. art. IX, § IV, ¶ I.
What's in here
Questions folks ask
When are city property taxes due?
Within 60 days after the bill is sent, moved to the next business day if that falls on a weekend or holiday. Note that Sec. 78-11 still lists a fixed due date of December 20, 2019.
What's the city millage rate?
The code says 10.999 mills, but that text was last updated in 2019. Sec. 78-1 says the council sets the rate each year by resolution, so check the current year's rate with the city.
How is my city property tax calculated?
It's based on your county-assessed fair market value. Taxes are levied on 40% of that value, at the millage rate the council adopts.
What happens if I pay late?
Interest runs at 3% above the federal prime rate. After 120 days a 5% penalty applies, rising 5% every 120 days up to a 20% maximum. After notice, the city can issue a tax execution (fi.fa.) and eventually levy and sell the property.
Can the city sell my property for unpaid taxes?
Yes, after an execution and levy with required notices. Sales are held in front of City Hall on the first Tuesday of the month, between 10 a.m. and 4 p.m. The owner can redeem the property within 12 months of the sale and after that until the right to redeem is formally foreclosed.
What's the hotel-motel tax?
8% of room charges at hotels, motels, inns, campgrounds and similar lodging. Operators report by the 10th and pay by the 20th of each month.
What is the E-911 charge on my utility bill?
A $1.50-per-month special assessment on each home, business unit or mobile home space, used to fund E-911 and dispatch services. It's added to the city utility bill.
What is the blighted property tax?
If the city officially designates a non-owner-occupied property as blighted, its city millage is multiplied by seven. Owner-occupied primary homes are exempt.
How does a property get labeled blighted, and can I fight it?
After an inspection and a written determination by the public officer (the city manager or designee), the owner is notified and has 30 days to request a hearing in municipal court. The city must prove blight by a preponderance of the evidence. The court's decision can be taken to Superior Court by certiorari within 30 days.
Can residents ask the city to inspect a blighted property?
Yes. At least five city residents, or the public officer, can request an inspection.
This is a plain-English guide, not legal advice. The official code is on Municode and at City Hall. Our copy is from April 30, 2026.
Online: https://jamesburgessleads.com/city-code/PTIICOOR_CH78TA
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH78TA
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