Fulton County went before a Superior Court judge on Tuesday, Aug. 4, seeking permission to start collecting 2026 property taxes, a ruling that will determine when Johns Creek homeowners receive their tax bills and whether Fulton County Schools can avoid a cash crisis.

Judge Shukura L. Ingram presided over the 4 p.m. hearing. If she grants the emergency order, the county plans to mail interim tax bills by Aug. 15 with a payment deadline of Oct. 15, according to Appen Media. Those bills would use 2026 assessed values where available but the 2025 millage rate. Property owners would later receive a second notice showing either an additional amount owed or a refund once the 2026 millage rate is finalized, according to Fulton County CFO Sharon Whitmore.

The county needs court approval because a backlog of 292 unprocessed land packages, representing roughly 1,000 parcels, has stalled the annual tax digest that must be certified before billing can begin. The Fulton County Board of Commissioners authorized the petition on July 15 under O.C.G.A. § 48-5-310, which allows interim tax collection while the digest is completed.

Commissioner Bridget Thorne said the delay traces to a staffing gap: only one county employee had been using Esri, the geographic information system that integrates maps and records for tax purposes. Commissioner Bob Ellis, who represents north Fulton including the Johns Creek area, said in late July that the failure was unacceptable. "You had one job and it didn't get done," Ellis told Appen Media on July 24. "That's a failure that impacts us and all of our jurisdictions."

Schools face funding squeeze

The stakes are highest for Fulton County Schools.

Local property taxes account for more than 60% of the district's budget. Superintendent Mike Looney called the digest delay "unconscionable" at a school board meeting, the AJC reported. FCS Chief Communications Officer Brian Noyes said in late July that a prolonged delay could force the district to consider short-term financing to meet payroll and other obligations.

State Rep. Dr. Michelle Au, who represents Johns Creek in House District 50, warned on X on Aug. 4 that even a delay in collecting property taxes risks insolvency for the school district and teachers going without pay.

Johns Creek's role

The Johns Creek City Council voted July 27 to join Fulton County's Superior Court petition, as we reported July 24. Without the court order, the county warned it could be unable to pay employee salaries, maintain normal government functions or protect its credit rating.

The Fulton County Board of Commissioners is scheduled to meet Wednesday, Aug. 5, the day after the hearing. A ruling from Judge Ingram had not been announced as of Tuesday evening.