Property Tax Appeal Blog

The Role of Your Property's Specific Characteristics in DeKalb County Tax Assessment

Written by Daniel Jones | May 5, 2025 5:15:00 PM

In DeKalb County, Georgia, your property's specific physical and locational attributes are the foundation of its tax assessment. Each year, the DeKalb County Board of Tax Assessors (BOA) appraises real property based on its fair market value as of January 1st. These valuations are governed by Georgia law and rely heavily on the individual characteristics of your property.

Understanding how these characteristics influence your assessment is essential if you want to ensure your tax bill accurately reflects your property’s market value—and to know when to file an appeal.

Key Property Characteristics That Influence Your Assessment

1. Size

  • Living Area (Heated Square Footage): The finished, climate-controlled area of your home is a primary valuation factor.

  • Lot Size (Land Area): Measured in square feet or acreage, your land's size and shape significantly influence the valuation—especially in urban or high-demand neighborhoods.

2. Location

  • Neighborhood and School District: These are major drivers of value. Desirable school zones or lower crime rates can increase assessments.

  • Street or Site Positioning: Corner lots, cul-de-sacs, proximity to parks or water features, or adjacency to busy roads can all impact value—positively or negatively.

  • Access to Amenities: Properties near transit, shopping, employment centers, or parks may receive higher assessments due to location desirability.

3. Physical Improvements

  • Structure Type: Whether it’s a single-family home, townhouse, or condo affects how it's compared to other properties.

  • Architectural Style and Design: Certain styles may hold more market appeal in specific neighborhoods.

  • Age and Condition: Newer, well-maintained homes tend to receive higher valuations than older or poorly maintained ones.

  • Bedrooms & Bathrooms: More functional living space often equates to higher value.

  • Features & Amenities: Garages, basements, pools, modernized kitchens or bathrooms, and high-end finishes all increase property value.

  • Construction Quality: The materials used and build quality (standard vs. custom) can make a significant difference in market value.

4. Zoning and Usage

  • Property Class: Residential, commercial, industrial, or agricultural use affects how the property is valued.

  • Zoning Regulations: Restrictions on how a property can be used (such as multi-family or single-family only) impact its potential value.

5. Land Characteristics

  • Topography: Sloped land, flood zones, or soil issues may decrease usable space or building potential.

  • Natural Features: Water views, mature trees, or privacy buffers can enhance property value.

 

6. Sales History

  • Recent Sales of the Property: A recent arm’s-length sale is considered a strong indicator of fair market value under Georgia law.

7. Broader Market and Economic Conditions

While not unique to your home, trends in the housing market, interest rates, and supply-demand dynamics in DeKalb County influence overall property values.

How the Tax Assessor Uses This Information

DeKalb County employs a Computer-Assisted Mass Appraisal (CAMA) system, which uses sales data and property records to calculate values across the county. The BOA compares your property to similar recently sold properties (comparables), adjusting for differences in features or condition.

  • Sales Comparison Approach is used primarily for residential properties.

  • Income and Cost Approaches may be used for commercial or income-producing properties.

  • On-Site Inspections may be conducted periodically to verify or update property details.

Why Accuracy Matters

If the Tax Assessor's records overstate your square footage, number of bathrooms, or quality of improvements, you could be over-assessed and over-taxed. Errors can result in thousands of dollars in excessive property taxes over time.

What You Can Do

✅ Review Your Annual Notice of Assessment

This document (usually mailed in May or June) lists your property’s fair market value and gives you 45 days to appeal if you disagree.

✅ Check for Errors

Compare the county’s listed characteristics with:

  • Architectural plans

  • Appraisals

  • Photographs

  • Personal knowledge of improvements

 

✅ Report Inaccuracies

Contact the DeKalb County Property Appraisal Department to request corrections to inaccurate property data.

✅ Appeal If Necessary

If the valuation seems too high based on incorrect property information or inflated comparables, consider filing an appeal. Be prepared with:

  • Evidence of incorrect property data

  • Sales of comparable properties

  • Photos or inspection reports

Conclusion

The DeKalb County Board of Assessors builds your tax assessment on the foundation of your property's unique characteristics. Ensuring that their data is correct—and understanding how each attribute affects your valuation—can make a major difference in your annual property tax bill. Reviewing your assessment each year is the best way to ensure fairness and avoid overpaying.

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