Cobb County waives late fees on taxes for flood victims

By Mary Lou Pickel

The Atlanta Journal-Constitution

Cobb County flood victims won't be penalized if they file their taxes late this year.

The County Commission decided to waive late penalties and interest on property taxes for those affected by the flood. It's up to the tax commissioner to grant waivers on a case-by-case basis.

Tax payments are normally due Oct. 15. Those who pay late are charged a one-time late fee of 5 percent plus 1 percent interest per month on taxes owed.

Flood victims can apply for the waiver by filing an application or affidavit with the county tax commissioner by Dec. 31.  The tax commissioner will verify through the county that the property was flooded and qualifies for the waiver.

The property owner will be required to pay $50 toward current unpaid taxes at the time of filing the waiver.

The balance of the unpaid real property and personal property tax must be paid in full by April 15.

Many homeowners have already paid their taxes automatically out of an escrow account, in which case they will not be able to take advantage of the waiver, county commissioners said.

But flood victims who send in their tax payments themselves have the option to take a few extra months to pay.  They could use their tax money to fix their homes now if need be. The waiver gives them an extra six months to come up with the tax payment.

"My goodness, they've had so many things happen," said Cobb County Commissioner Woody Thompson, who pushed for the waiver together with Commissioner Bob Ott.

"There's no point in adding insult to injury," Thompson said.