Understanding who is legally responsible for paying property taxes in DeKalb County is a fundamental aspect of property ownership, whether you're a homeowner or a business operator. While it might seem straightforward, various scenarios, such as leased properties or recent sales, can introduce nuances to this responsibility. This clear guide will outline the general rules and potential exceptions regarding who is obligated to pay property taxes in DeKalb County, ensuring both homeowners and businesses have a solid understanding of their tax obligations.