Understanding your annual property tax bill in DeKalb County, Georgia starts with grasping the core components that determine how much you owe. This guide explains how your property is valued, how tax rates are set, and how exemptions can reduce your liability. Armed with this knowledge, you'll be better equipped to evaluate your property tax assessment and know when and how to take action.
The Purpose of Property Taxes
Property taxes are the primary way DeKalb County and its local entities fund public services. These services directly affect your daily life and property values, including:
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Education: A significant portion supports the DeKalb County School District.
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Public Safety: Police, fire departments, and emergency medical services.
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Infrastructure: Maintenance of roads, bridges, and public utilities.
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Parks & Recreation: Funding for green spaces and recreational programs.
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Libraries: Operation and expansion of the DeKalb County library system.
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Other Services: Includes sanitation, public health, and local courts.
How Property Taxes Are Calculated
Your DeKalb County property tax bill is based on the assessed value of your property and the applicable millage rate.
1. Fair Market Value
The DeKalb County Board of Tax Assessors determines your property's fair market value as of January 1st each year. This is the price your home would likely sell for on the open market and is based on:
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Recent sales of comparable properties
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Location and neighborhood characteristics
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Property size, age, and condition
2. Assessed Value
In Georgia, property is taxed based on 40% of its fair market value:
Assessed Value = Fair Market Value × 40%
Example:
If your home’s fair market value is $400,000, your assessed value is $160,000.
3. Millage Rate
A millage rate is the amount of tax per $1,000 of assessed value. Millage rates are set each year by:
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DeKalb County Board of Commissioners
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DeKalb County School Board
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Your local city government (if applicable)
If your total millage rate is 25 mills, you’re taxed at $25 per $1,000 of assessed value.
4. Exemptions
These reduce your taxable assessed value, directly lowering your tax bill. Common exemptions include:
a. Basic Homestead Exemption
Available to homeowners who legally reside at the property on January 1st. You must apply by April 1st through the DeKalb County Tax Commissioner's office. The exemption remains in place as long as you live there, but changes in residency or ownership may require reapplication.
b. Senior Exemptions (Ages 62 or 70+)
Additional exemptions are available for qualifying seniors who meet income limits. These exemptions can greatly reduce or eliminate school taxes.
c. Disability Exemptions
Available to permanently disabled homeowners who meet specific criteria and provide documentation.
d. Veteran Exemptions
Certain exemptions exist for disabled veterans, unremarried surviving spouses, and other qualified service members. VA documentation is typically required.
Check the DeKalb County Tax Commissioner's website for up-to-date amounts and eligibility details.
Property Tax Calculation Formula
Here’s how to estimate your property taxes:
Taxable Value = Assessed Value - Exemptions
Tax Due = (Taxable Value × Millage Rate) / 1000
Example:
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Assessed Value: $160,000
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Homestead Exemption: $10,000
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Millage Rate: 25 mills
Taxable Value = $160,000 - $10,000 = $150,000
Tax Due = $150,000 × (25 / 1000) = $3,750
Key Things to Know
• Ownership Date
You must own the property as of January 1st to be responsible for the full year’s taxes (even if you sell the property later in the year).
• Notice of Assessment
Usually sent in late May or early June. You have 45 days from the notice date to file an appeal if you believe your property was overvalued.
• Tax Due Dates
DeKalb County typically uses a two-installment schedule:
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1st Installment: Due September 30
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2nd Installment: Due November 15
Always confirm deadlines annually.
Final Thoughts
Understanding how your DeKalb County property taxes are calculated gives you more control over your financial planning and can help you spot inaccuracies in your assessment. Take advantage of available exemptions and mark your calendar for important deadlines. If you disagree with your valuation, know that you have the right to appeal — and understanding the process is the first step.
Resources for DeKalb County Property Owners
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DeKalb County Tax Commissioner
For homestead exemptions, tax bills, payments, and deadlines. -
DeKalb County Property Appraisal Department
For property valuations, appeals, parcel data, and assessment notices. -
Georgia Department of Revenue – Property Tax Division
For state-level property tax guidance and legal frameworks.
