A plain-language summary of how Atlanta's Tax Allocation Districts work and what the data shows.
When a Tax Allocation District is created, the property tax base in that area is frozen. The City of Atlanta, Fulton County, and Atlanta Public Schools continue collecting taxes on that frozen base every year, exactly as they always have.
As investment grows inside the district, property values rise. The increase in tax revenue above the frozen base -- the "tax increment" -- is reinvested directly back into that same neighborhood.
When the TAD expires, the full, higher tax base is returned to the City, County, and Schools.
Source: NRI Commission TAD 101, February 2026
| Area | 2007 Assessed Value | 2024 Assessed Value | Growth |
|---|---|---|---|
| TAD Areas | $3.9B | $11.5B | 193% |
| TAD Halo Areas | $10.7B | $26.3B | 145% |
| Non-TAD Areas (Fulton County) | $29.7B | $66B | 122% |
Source: NRI Commission TAD 101, February 2026 (Unaudited)
Atlanta Public Schools continues collecting taxes on the frozen base throughout the life of each TAD. In addition, APS receives PILOT (Payment in Lieu of Taxes) payments from active TADs. FY2025 PILOT payments to APS:
$19.7M in FY2025
$7.0M in FY2025
$1.9M in FY2025
$1.5M in FY2025
When each TAD expires, APS inherits the full, higher tax digest -- not the frozen base.
Source: NRI Commission TAD 101, February 2026 (Unaudited)