Roswell property owners may receive two separate tax bills this year after a backlog at the Fulton County assessor's office stalled the 2026 tax digest, forcing the county to ask a judge for permission to collect taxes on an interim basis.

The Fulton County Board of Commissioners approved a petition on Wednesday, July 15, seeking a Superior Court order to begin collecting 2026 property taxes before the digest is complete. A hearing is scheduled for 4 p.m. Tuesday, August 4, in Fulton County Superior Court.

If a judge approves the petition, tax bills would go out by August 15 and be due October 15. Those interim bills would use 2026 assessed values but the 2025 millage rate, because the county cannot set a new rate without first completing a state-mandated public hearing process. A second bill or refund would follow once the final rate is adopted.

For Roswell, that means the city's 2025 rate of 4.949 mills would apply to interim bills. The Roswell City Council adopted that rate unanimously last year, and Chief Financial Officer Bill Godshall estimated it generates approximately $29.2 million in annual property tax revenue for the city.

What caused the delay

A backlog of 292 unprocessed land packages, representing about 1,000 parcels, has prevented the county from finishing the digest. Commissioner Dana Barrett said many of those parcels are commercial or industrial. Commissioner Bridget Thorne blamed a staffing bottleneck, saying only one county employee had been using Esri, the mapping software used to process land records.

"You had one job and it didn't get done," Commissioner Bob Ellis said at the July 15 meeting. "That's a failure that impacts us and all of our jurisdictions."

Chief Information Officer Keven Kerrigan said the county is working to add more users to the Esri platform, but Fulton County has not provided an estimated date for delivering the completed digest.

What it means for Roswell

Matt Holmes, Roswell's director of communications and engagement, said the delay "does not halt" the city's process, though he did not specify whether Roswell will formally join the county's court petition. Neighboring Milton passed a resolution to join the petition days after the July 15 vote. Alpharetta is considering a similar resolution, according to city attorney Ken Jerrard, and Johns Creek's council was scheduled to vote on the matter Monday, July 27.

Without a court order, the county risks missing debt payments and being unable to pay employees, according to the petition filed by the Board of Commissioners. Cities that depend on the tax digest to set their own millage rates remain in limbo. Roswell's tax district carried a total market value of $23.4 billion in the 2025 assessment cycle, according to the Fulton County Board of Assessors' annual report.

Local property tax revenue makes up more than 60% of the Fulton County school system's budget, according to district officials. Brian Noyes, chief communications officer for Fulton County Schools, said a prolonged delay could force the district to consider short-term financing to meet its obligations.

What happens next

The August 4 hearing at 4 p.m. in Fulton County Superior Court will determine whether interim collection moves forward. If approved, property owners should expect an interim bill by August 15 based on the 2025 millage rate, followed by a true-up notice once the final 2026 rate is adopted.