A Tax Allocation District (TAD) is a designated area identified as underdeveloped or in need of investment, where growth is unlikely to occur without additional support.

A TAD allows developers to finance new projects using bonds or debt that are repaid over time through increases in property taxes generated by that development.

Put simply:
Instead of new tax revenue from development immediately going to Atlanta Public Schools, the City of Atlanta, and Fulton County, those funds are temporarily used to pay for the development itself. While this approach can accelerate development, it also changes the timing of when public entities receive new tax revenue.

The goal of a TAD is to spark growth and revitalization in areas that might otherwise remain unchanged, with the expectation that these investments will strengthen the community and the tax base over time.

TADs are funded through property tax revenue.

When a TAD is established, Atlanta Public Schools, the City of Atlanta, and Fulton County each decide whether to participate by contributing the new tax revenue generated from development within the district. Instead of going directly to these entities, that revenue is temporarily used to pay for redevelopment costs and associated debt.

Once those costs are fully paid and the TAD expires, all tax revenue, including the growth from development, returns to APS, the City of Atlanta, and Fulton County. For Atlanta Public Schools, this means that new revenue generated in these areas is not immediately available to support classrooms, staff, and student services.

Initial Year: The first year where incremental taxes were contributed to the TAD

APS Contribution through 2026: Cumulative increment from APS reinvested within the TAD from inception through 6/30/2026. Reflects actual collections of increment minus Payments in Lieu of Taxes (PILOTs) and other payments to APS made from increment.

*Corridor TADs: Each of the Corridor TADs were initially established individually by the City in 2006 without an APS contribution. APS participation began as part of an intergovernmental agreement signed in 2019.

**Close Date: The Atlanta City Council extended the termination or sunset date of the Westside, Eastside, and four Corridor TADs to December 31, 2056, on June 15, 2026. APS' current intergovernmental agreement includes participation in the Westside TAD until December 31, 2038 and in the Corridor TADs until December 31, 2050, after which 100% of its tax increment would be due annually as a PILOT. APS already receives 100% increment PILOT payments for the Eastside TAD.

Atlanta is growing—and that growth brings new investment, new development, and new opportunities for our communities. One of the tools used to support that growth is the Tax Allocation District (TAD).

But when it comes to funding our schools, there is an important reality we all need to understand: The math matters.

How the Math Works

When a TAD is created, the increase in property tax revenue from new development is set aside to support that development. This means that while property values may rise, a portion of that new revenue does not flow to Atlanta Public Schools during the life of the TAD.

In simple terms:

• Development increases property values
• Property values increase potential tax revenue
• But within a TAD, that new revenue is redirected

Why This Matters for APS

Atlanta Public Schools relies on local property tax revenue to fund critical needs—teachers, classrooms, student support services, and daily operations.

As our city continues to grow, so do the needs of our students. At the same time, when revenue is redirected through TADs, it can limit the funds available to support those needs.

This creates a balancing challenge:

• Supporting citywide development and revitalization
• While also ensuring schools have the resources they need to serve every student

Looking Ahead

There are ongoing conversations about future development strategies, including potential extensions of existing TADs. These decisions will shape both the growth of our city and the financial outlook for our schools.

APS is committed to transparency and to ensuring our community understands how these decisions connect to student outcomes.

Atlanta Public Schools has deferred significant operating revenue to support redevelopment and economic growth initiatives throughout the City of Atlanta. These investments directly impact resources available for district operations and may also impact student stability, family access to housing, transportation accessibility, educational continuity, and broader conditions that influence student outcomes.

These investments have also included community commitments that would benefit from clearer structures for ongoing review and accountability, including affordable housing, transportation access, infrastructure improvements, and other community benefit initiatives connected to the well-being of students, families, and school communities.

In response to Board Policy DFA: Local Tax Revenues, Atlanta Public Schools shall establish a Tax Allocation District Investment Review Committee (TADIRC) to provide independent, community-informed review, analysis, and recommendations regarding TAD investments, redevelopment initiatives, and related agreements impacting Atlanta Public Schools.

The Atlanta Board of Education hereby establishes the Tax Allocation District Investment Review Committee (TADIRC) as an advisory body to the Board and district administration. The TADIRC shall serve solely in an advisory capacity and shall not possess authority to approve agreements, financial commitments, contracts, or official Board actions.

Board Policy DFB: TAD-IRC

TAD-IRC Composition

The TADIRC shall consist of nine (9) members. Each Board member shall have the authority the appoint one parent or community representative to the TADIRC.

Appointees should collectively reflect expertise and perspectives in:

1. Public finance
2. Economic development
3. Affordable housing
4. Education policy
5. Urban planning
6. Transportation
7. Community advocacy
8. Commercial development
9. Neighborhood leadership

Appointed Committee Members

• Julius Bryant - Community Member (Appointee, At-Large Seat 8)
• Taylor Cross - Parent and Teacher (Appointee, District 3)
• Antonio Cummings - Community Member (Appointee, At-Large Seat 9)
• Eric Harrison - Parent (Appointee, District 2)
• Davida Huntley - Community Member (Appointee, District 6)
• Adelee Le Grand - Parent (Appointee, District 1)
• Anne Martin - Community Member (Appointee, At-Large Seat 7)
• Mark Mintman - Parent (Appointee, District 4)
• Antavius Weems - Community Member (Appointee, District 5)

The TAD Investment Review Committee (TAD-IRC) will meet at least quarterly to review and discuss matters related to Tax Allocation Districts and their impact on Atlanta Public Schools.

Over the next several months, the TAD-IRC will meet several times to establish committee norms, build a shared understanding of TADs, review relevant agreements and redevelopment plans, examine potential fiscal impacts and tradeoffs, and consider community feedback. This work will help inform the committee’s findings and recommendations to the Atlanta Board of Education.

Stay tuned for updates. Meeting materials, presentations, and other resources from TAD-IRC meetings will be posted on this page as they become available, providing the community with ongoing access to the committee’s work and progress.

1. Review existing and proposed TAD agreements and redevelopment initiatives impacting Atlanta Public Schools - Analyze potential fiscal, student, family, and community impacts associated with redevelopment participation
2.  Evaluate whether redevelopment agreements align with the long-term financial interests and strategic priorities of APS - Assess fulfillment and progress of community benefit commitments associated with redevelopment initiatives.
3. Review impacts related to student stability, housing accessibility, transportation access, educational continuity, and broader community conditions influencing student outcomes.
4.  Provide recommendations regarding accountability measures, transparency, revenue protections, and community engagement - Develop scenario-based recommendations for Board consideration related to redevelopment and community investment proposals.
5. Review and consider community feedback regarding TAD investments and proposed extensions.
6. Provide the Atlanta Board of Education and district administration with a formal annual report regarding district TAD investments, outcomes, and partner commitments.

The TADIRC shall meet quarterly at minimum and may convene more frequently during periods in which TAD extensions, renewals, or redevelopment agreements are actively under consideration.