Atlanta, proudly known as the “City in the Forest,” has recently enacted the most extensive overhaul of its tree protection ordinance in over two decades. Unanimously approved by the City Council on June 16, 2025, this new legislation aims to address the decline of Atlanta’s urban forest. For property owners in Buckhead, an area celebrated for its particularly dense tree cover and predominant R-1, R-2, and R-3 residential zoning, these changes are poised to add significant hurdles to build or expand a home and greatly increase the cost of permitting.
Get ready. The new law goes into effect January 1, 2026. This article covers what every Buckhead property owner needs to know.
The new ordinance introduces several critical updates that will directly influence homeowners planning renovations, additions, or new builds, especially in the R-1, R-2, and R-3 zoning districts most common in Buckhead. While proponents laud these changes as necessary steps, many express deep reservations about their effectiveness and fairness.
1. Increased Minimum Trees Retained (MTR) – A Tightening Grip on Green Space: The ordinance significantly increases the minimum percentage of existing trees, measured by Diameter at Breast Height (DBH) inches, that must be preserved on a site for new subdivisions, new lots of record, and vacant lots in order for a new home to qualify for the “Maximum Tree Recompense” that some new homes rely on to be economically viable.
This means developers and builders must now factor in a substantially higher retention rate for existing trees when designing projects, making it more challenging to clear large portions of a lot for construction.
2. Sharply Increased Recompense Fees and Caps – A Heavier Financial Burden: The fees paid for removing trees, known as recompense, have seen a dramatic increase. The base tree recompense rate has been raised to “$140 an inch,” up from the previous “$30 for each diameter inch” that had been in place since 2001. Greg Levine, executive director of Trees Atlanta, noted that “Recompense has been way too low for way too long. [Developers are] paying for a fraction of what it costs to plant a tree,”.
However, the application of these fees and new caps remains a contentious point. While the ordinance caps tree removal fees for new subdivisions, new lots of record, and vacant lots, “only if they preserve a specific percentage of the site’s existing trees”. These caps have been increased substantially.
This steep increase can significantly impact project costs. Charlie Sears of Land Plus Associates explained, “As an example, removing a 20-inch DBH tree without planting a replacement tree now requires $2,800 in recompense, up from $700 under the previous ordinance. As most projects in the heavily wooded Buckhead area involve multiple tree removals, this new ordinance represents a substantial change in development costs that property owners need to factor into their budgets.”
Jim Cheeks, CEO of Fortas Homes, expressed even stronger concerns, stating, “This draft ordinance devastates the ability for me to provide affordable housing in Atlanta,” and worried it could “stifle new housing development and make it impossible to hit Mayor Andre Dickens’ goal of building and preserving 20,000 affordable housing units in the next five years.” Some developers concede that the “cost of replacement of trees is much higher than it used to be.” For homeowners, this means that removing large, healthy trees to make way for extensive improvements or a larger home will now be a far more expensive endeavor.
However, many preservationists lament the watering down of the ordinance. Charles Tisdale is a retired attorney that convened a citizens group five years ago to write the first draft of the new tree protection ordinance. He is not pleased. “As a retired King & Spalding environmental lawyer and Tree Conservation Commission member, I’m gravely concerned about Atlanta’s new Tree Protection Ordinance (TPO). After our Citizens Group meticulously negotiated a balanced TPO with city departments and developers for four years, the Mayor, swayed by developers, replaced it with an ordinance that abandons meaningful tree protection and preservation standards. This new TPO allows clear-cutting with minimal recompense—a mere $140 per inch, down from $260—and even includes recompense caps, openly celebrated by developer associations. This decision, ignoring our city’s tree loss and air pollution crises, will, I fear, permanently damage Atlanta’s tree canopy and harm our children’s health within five years.”
3. Broad Arborist Authority and Subjective Criteria – Navigating a Less Predictable Path: A pivotal and concerning aspect of Atlanta’s newly enacted tree ordinance is the considerable authority vested in the city arborist, allowing for permit denials based on subjective interpretation rather than clear, measurable standards. This shift marks a less predictable path for anyone in Buckhead—or throughout Atlanta—considering building or expanding a home. The ordinance grants the City Arborist Department authority to make several key subjective determinations that could impact private property development: The department must determine whether proposed improvements “cannot reasonably be designed or positioned to further increase tree protection” and whether designs minimize impacts to trees “to the maximum extent practicable.” Additionally, the city can require modifications to site plans, including changes to construction methods or requiring reuse of previously developed areas.
In an interview, Charlie Sears with Land Plus Associates highlighted a little-noticed provision: “A new requirement grants the City Arborist the authority to mandate the reuse of existing developed areas on private property, including driveways, parking lots, building footprints, and lawn areas. This provision could significantly alter a property owner’s development plans and design preferences. For example, a homeowner seeking to build a swimming pool might be directed to an existing lawn area or patio, irrespective of their aesthetic or functional preferences. Similarly, property owners might be required to reuse a poorly located driveway instead of relocating it during redevelopment. This regulation introduces a mechanism for the city to influence basic property layout decisions, traditionally within the owner’s domain, based on interpretations that may vary between projects and reviewers.”
The deliberate removal of “numeric tree preservation standards” from the final version of this ordinance, despite calls from legal experts, has left a void that can only be filled by the arborist’s personal judgment. As attorney Craig Pendergrast warned, this vagueness is “setting the stage for litigation on all fronts.” Property owners may well argue that such broad discretion amounts to a regulatory taking, where the public’s desire for tree preservation unduly burdens individual property rights, forcing courts to balance community welfare against individual landowners’ entitlements. This legal ambiguity inevitably invites challenges, creating a more volatile environment for development.
4. Don’t Touch That Tree: Stiff Penalties for Illegal Removals: The maximum penalty for illegal tree removals has been drastically increased from $60,000 to “$200,000 per disturbed acre” in cases where the number of trees cannot be determined. For individual unpermitted removals, fines are $500 for the first offense and $1,000 for each subsequent violation, plus recompense for replacement. This stringent penalty underscores the city’s seriousness about protecting its tree canopy and serves as a strong deterrent against unpermitted clearing. More importantly for residents to understand, is that the CRZ of any tree removed illegally becomes a tree-save-area that cannot be used for development. According to Section 158-86(b)(2), “The area making up the CRZ of the destroyed tree(s) shall be retained as a tree save area for replanting, and required replacement tree(s) shall be placed in the tree save area to the extent feasible.”
While preservationists lament the watering down of their original TPO, developers must grapple with yet another cost category that is set to increase substantially. In the end, neither side got exactly what they wanted.
For Buckhead homeowners considering expanding their homes or building new ones, the new ordinance ushers in a more stringent and potentially complex era:
Ultimately, the new tree ordinance is a clear signal from the City of Atlanta that protecting its “City in the Forest” identity is a top priority. For Buckhead property owners, this translates into a greater responsibility and a more deliberate, and potentially more challenging, approach to tree preservation and future development.
Buckhead homeowners are navigating a changing property tax environment in 2025, with assessment notices reflecting several years of real estate appreciation as tax authorities adjust millage rates to meet ongoing municipal needs. While property values remain elevated from recent years of heavy appreciation, recent market trends suggest that appreciation may be moderating.
The 2025 Annual Notices of Assessment, mailed on June 17, have shown increased property valuations across the district, reflecting the strong real estate market of recent years. Simultaneously, Fulton County Commissioners voted to raise their maximum possible tax rate above previous levels, citing essential infrastructure needs and program funding.
Buckhead’s luxury real estate market achieved record-breaking results in 2024, according to market data from Buckhead.com. The year culminated with the off-market sale of 3391 Tuxedo Road for $19.8 million—the highest price ever recorded in metro Atlanta. However, 2025 has brought signs of market moderation, with elevated interest rates and general political and economic uncertainty cooling buyer demand.
This market softening suggests that the rapid property value appreciation of recent years may plateau, potentially providing some relief for future property tax assessments. As one market analysis noted, “higher interest rates are expected to act as a brake on the overall market until they begin to decline.”
After maintaining steady or declining tax rates from 2020-2024, Fulton County Commissioners voted 4-3 in June to set a maximum possible millage rate of 9.87 mills—a full mill higher than the 8.870 rate maintained from 2022-2024.
Commissioner Mo Ivory made the motion to set the higher rate ceiling, with Commissioner Marvin Arrington expressing concern that even this increase might not be sufficient. “I wasn’t sure that was enough to restore funding to veterans’ services, arts organizations, and to revive the youth summer jobs program that was eliminated this year after 10 years of allocations,” Arrington said, according to Rough Draft Atlanta.
Commissioner Dana Barrett supported the increase, citing uncertainty around costs to meet federal consent decree requirements for improving Fulton County Jail conditions. Chief Financial Officer Sharon Whitmore noted the current budget includes $10 million for debt service to enable bond funding for jail improvements, though Barrett questioned whether this would be sufficient.
The vote wasn’t unanimous, with Commission Chairman Robb Pitts, Commissioner Bridget Thorne, and Commissioner Bob Ellis voting against the higher rate. Ellis questioned why a significant tax increase was needed, noting that staff projections don’t suggest the county will face financial difficulties in 2025.
A crucial concept for property owners to understand is the difference between millage rates and effective tax increases. The millage rate is the rate at which taxes are levied, and even when the millage rates remain stable or decline slightly, the actual tax bills can still increase significantly due to rising property values.
Georgia law requires tax authorities to calculate a “rollback rate” – the millage rate that would generate the same tax revenue as the previous year. When property value increases, the rollback rate may be lower than the prior year’s millage rate. Therefore, even if the newly adopted millage rate remains the same as the previous year or increases nominally, it constitutes an effective tax increase.
This dynamic has been clearly visible in recent years.
A deep dive into the data by The Buckhead Paper found that in 2023, despite keeping the same millage rate, Fulton County actually had an effective 12.80% property tax increase over the prior year due to rising property values. In 2024, maintaining the same millage rate still resulted in a 3.74% effective tax increase. This demonstrates how property value appreciation directly translates to higher tax bills, even if “rates” stay the same.
| Tax Year | Fulton County | City of Atlanta | Atlanta Public Schools | Total Rate | Effective Tax Increase |
|---|---|---|---|---|---|
| 2020 | 9.776 mills | 9.050 mills | 20.740 mills | 39.566 mills | — |
| 2021 | 9.330 mills | 9.050 mills | 20.740 mills | 39.120 mills | — |
| 2022 | 8.870 mills | 9.050 mills | 20.500 mills | 38.420 mills | — |
| 2023 | 8.870 mills | 9.050 mills | 20.500 mills | 38.420 mills | 12.80% |
| 2024 | 8.870 mills | 9.040 mills | 20.500 mills | 38.410 mills | 3.74% |
| 2025 | 9.870 mills (proposed max) | 9.040 mills (est.) | 20.500 mills (est.) | 39.410 mills (projected) | TBD |
Sources: Fulton County financial documents, Atlanta Public Schools budget materials, and official tax increase notices
Property tax consultant Evans Hale of Campbell and Brannon emphasizes the importance of understanding what the assessment notice represents and the timing involved.
“The Notice of Assessment IS NOT A BILL,” Hale explains. “The actual tax bill will be released later this year, but the Notice of Assessment is your opportunity to object to the County’s estimate of your property’s fair market value by way of filing an appeal.”
Critical timing requirements apply: “All appeals must be filed within 45 days from the date of the Notice of Assessment,” Hale notes. “Once the tax bill is issued it is too late to appeal!” For 2025, this deadline falls on August 1, 2025. Property owners can check their current assessment online at Fulton County’s Assessors website, rather than waiting for potentially delayed mail delivery.
Not every increase in assessed value warrants an appeal, but certain circumstances may justify the effort. “If the County’s estimate of your home’s fair market value is higher than expected, based on incorrect data, or inconsistent with the value of other similar properties in your neighborhood, we encourage you to consider an appeal,” advises Hale. A significant update for 2025: “Starting this year, property owners must win their appeal and obtain a reduction in value of their property to lock in a three-year freeze!” This makes successful appeals particularly valuable, as they can provide protection against future increases for three years. Property owners can represent themselves in appeals, but professional representation may be beneficial given the complexity involved. A successful appeal can result in both immediate tax savings and the three-year assessment freeze.
Buckhead residents are represented by elected officials at multiple levels of government who have direct influence on property tax policy. Here are the key representatives (with varying degrees of influence on your taxes) that you may contact regarding property tax policy:
FULTON COUNTY GOVERNMENT
The first public hearings about this proposed tax increase took place on July 9 (10 a.m. & 6 p.m.), attracting residents voicing frustration over housing costs and inflation. Another hearing is scheduled for August 6, just before the final vote (you can join via zoom or in person )
Fulton County Commission Chairman
Fulton County Commissioner – District 3 (covers all of Buckhead)
ATLANTA CITY COUNCIL
District 7 (covers western Buckhead)
District 8 (covers eastern Buckhead)
ATLANTA BOARD OF EDUCATION
The Atlanta Board of Education sets the millage rate for Atlanta Public Schools. Buckhead residents are specifically represented by:
Board Leadership
District Representative for Buckhead
At-Large Representatives (represent entire city including Buckhead)
Contact Information for Atlanta Board of Education
The school board holds monthly public meetings at the Center for Learning and Leadership auditorium and livestreams meetings online. Board members can be contacted through the main APS office.
Homeowners should immediately review their 2025 assessment notice, available online rather than waiting for mail delivery. Those considering an appeal should gather supporting documentation, including recent sales of comparable properties and any independent appraisals.
For guidance through the appeal process, Campbell and Brannon’s Property Tax Division offers specialized expertise in navigating these challenges. “Should you wish to have representation on your appeal or if you have any questions regarding appeals, our Property Tax Division is happy to help you navigate the process,” Hale notes.
For more information on tax appeal services, visit Campbell and Brannon’s tax divisions website.
With the August 1 deadline approaching, property owners have a limited window to take action on their 2025 assessments. Understanding both the immediate options and longer-term market trends can help inform the best strategy for managing property tax obligations in this changing environment.
For the latest updates on Buckhead property tax issues and real estate market trends, continue following Buckhead.com and The Buckhead Paper.
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