Implementation of the blight tax - february 2026

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Implementation of the Blight Tax
Released: February 2026

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City Council adopted Ordinance 24-O-1370 in August 2024 to impose a “blight tax” equal to 25 times the current city general operating levy millage rate on properties that have been “officially identified as maintained in a blighted condition.” The tax applies to vacant or abandoned properties only; occupied properties are exempt from the ordinance. The intent of the legislation is to encourage remediation or redevelopment of blighted properties. This audit reviews whether the city has a process in place to implement the legislation.​

We found:

• Blighted properties burden the city by increasing the need for government services, including social, public safety, and code enforcement services. Rehabbing blighted properties reduces the need for additional assistance. City Council passed Ordinance 24-O-1370 in August 2024 to encourage owners of neglected properties to remedy blight conditions. If the city deems a property as blighted and the owner does not resolve those conditions within an agreed-upon period, the owner is subject to a significant increase in property taxes. We found that the city has not yet created a formal program to implement the ordinance but has begun identifying properties that may qualify as blighted. Documenting program requirements would help to provide clarity, transparency, and promote equitable enforcement of the ordinance.
  
• The blight tax ordinance defines roles for multiple entities, both internal and external to the city, including the Office of the Mayor, City Planning, Finance, and the Fulton and DeKalb County tax commissioners; however, the lead role named in the ordinance, who officially declares properties as blighted, has not been assigned. Without the lead role, many of the processes needed to implement the program will be difficult to develop, including clarifying roles across entities.
  
• We identified multiple local municipalities that have passed similar ordinances. We contacted two (City of Forest Park and Macon-Bibb County Government) with fully implemented programs and identified processes that Atlanta could use to develop its program.