Rate Breakdown

Property taxes in Dekalb County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Dekalb County

In Dekalb County, property taxes are calculated by applying the county’s millage rate to the assessed value of your land and any improvements (such as a house, garage, or pool). The process begins with the county’s Assessment Department, which evaluates each parcel’s market value annually, typically on the first Monday of April. This assessed value is meant to reflect what the property would sell for in an open market.

Once the assessment is finalized, the Tax Commissioner’s Office multiplies that value by the prevailing millage rates. A “mill” represents one‑tenth of one percent (0.001). For example, if the combined millage rate for DeKalb County, city, school system, and special districts is 45 mills and your home is assessed at $200,000, the tax bill would be calculated as follows:

• Assessed value: $200,000
• Taxable value (after exemptions, if any): $200,000
• Tax = $200,000 × 45 ÷ 1,000 = $9,000

Millage rates can change each fiscal year based on budget needs of the county, municipalities, school districts, and special purpose units (e.g., transit or fire districts). The County’s website publishes a detailed breakdown of each component, allowing you to see exactly where your dollars are allocated.

Available Exemptions

Georgia offers several property‑tax exemptions that can lower the taxable value of your home. In DeKalb County, the most common exemptions include:

• Homestead Exemption – Up to $10,000 of assessed value is exempt for owners who occupy the property as their primary residence.
• Senior Citizen Exemption – Residents age 62 or older may claim a $2,000 exemption on the assessed value of their homestead.
• Disability Exemption – Qualified persons with a physical or mental disability may receive a $2,000 exemption.
• Veteran Exemptions –
  • Veterans with a service‑connected disability of 10% or more receive a $5,000 exemption.
  • Veterans who are 65 or older and meet income requirements may qualify for the additional “Veterans’ & Survivors’ Homestead Exemption” of $10,000.

To claim any exemption, you must submit the appropriate application to the DeKalb County Tax Commissioner’s Office, typically by March 31 of the tax year. Supporting documentation (e.g., proof of age, disability rating, or military service) must accompany the request.

Payment Schedule & Deadlines

DeKalb County property taxes are due in two installments:

• First installment: November 1 – December 20 (late after December 20 incurs a 10% penalty).
• Second installment: February 1 – March 31 (late after March 31 incurs a 10% penalty plus interest).

If either installment is not paid by the final deadline, the county assesses a 10% penalty on the overdue amount and begins charging a daily interest charge of 0.5% of the unpaid balance. Persistent non‑payment can lead to a tax lien, and ultimately the county may pursue a tax sale of the property.

Residents may choose to pay the full annual balance at any time before the first deadline to avoid penalties. The Tax Commissioner’s Office accepts payments online, by mail, or in person at the County Treasurer’s office.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal:

• Step 1 – Review: Obtain your assessment notice and compare it with recent comparable sales in your neighborhood.
• Step 2 – File an Appeal: Submit a written appeal to the DeKalb County Board of Assessors by the deadline listed on your notice (usually within 30 days of the assessment date). Include supporting evidence such as sales data, appraisal reports, or photographs.
• Step 3 – Hearing: The Board will schedule a hearing, during which you can present your case. An appointed hearing officer will then issue a decision.
• Step 4 – Further Review: If you disagree with the Board’s decision, you may appeal to the Georgia Board of Tax Appeals within 30 days of the written decision.

Promptly filing and providing clear, documented evidence greatly improves the chance of a successful reduction in your assessment.