Understanding homestead exemptions in DeKalb County, Georgia, is a critical first step for any homeowner—especially when considering a property tax appeal. These exemptions are designed to reduce your annual property tax liability and can significantly impact your taxable value. However, they do not correct over-assessments. This article outlines the available exemptions, eligibility criteria, and how they interact with the appeal process.
What Are Homestead Exemptions?
A homestead exemption reduces the taxable value of your primary residence, thereby lowering your property tax bill. In DeKalb County, several types of homestead exemptions are available to eligible homeowners. The most common include:
-
Basic Homestead Exemption:
Available to homeowners who own and occupy the property as their legal primary residence as of January 1st of the tax year. This reduces the assessed value for county and school taxes. -
Senior Citizen Exemptions:
Available to homeowners aged 62, 65, or 70+, depending on the specific exemption. Some have income limitations. These may eliminate or significantly reduce school taxes. -
Disability Exemptions:
Offered to residents who are permanently and totally disabled, with potential income restrictions. -
Veterans’ Exemptions:
Available to disabled veterans, un-remarried surviving spouses of deceased veterans, and surviving spouses of peace officers or firefighters killed in the line of duty. -
Property Assessment Freeze:
Homeowners who receive a basic or special homestead exemption may qualify for a frozen property value for county tax purposes, which helps offset future increases in fair market value (FMV).
Do You Qualify?
To qualify for a homestead exemption in DeKalb County, you must:
-
Own the property as of January 1st of the tax year.
-
Occupy it as your primary legal residence as of January 1st (you must register to vote, file income taxes, and register your vehicle at this address).
-
Apply by the April 1st deadline with the DeKalb County Tax Commissioner’s Office for it to apply to the current tax year. Late applications roll over to the following year.
-
Not claim a homestead exemption on any other property in Georgia or another state.
Each special exemption (senior, disability, veteran) has specific age, disability, and income criteria. You must provide documentation as required.
How Homestead Exemptions Affect Your Property Tax Appeal
It’s important to understand that homestead exemptions apply after your property has been assessed at fair market value and the assessed value (40% of FMV) has been calculated.
Key Points:
-
Exemptions reduce taxable value, not assessed value
Your appeal targets the fair market value (FMV). If your appeal succeeds and lowers that value, your assessed value (40% of FMV) also drops—before your homestead exemption is applied. -
Exemptions don’t fix over-assessment
If your property is over-assessed, a homestead exemption simply reduces taxes on an inflated value. You’d still pay more than necessary unless you appeal and correct the FMV. -
Exemptions don’t affect uniformity comparisons
If appealing based on lack of uniformity, you're comparing the assessed values before exemptions across similar properties. Homestead exemptions are not considered in this type of appeal since each homeowner may qualify for different exemptions. -
Denied or missed exemption? Appeal separately
If your exemption wasn’t applied or was denied, this is a different kind of appeal, typically handled with the Tax Commissioner’s Office, not the Board of Assessors. Provide proof of eligibility (ownership, residency, age, income, etc.). -
Assessment freeze and appeals
If your property has a frozen assessment value due to a homestead exemption, only the county portion of your taxes is affected. If you successfully appeal the FMV, the frozen base may adjust downward, leading to future tax savings.
Bottom Line
While homestead exemptions offer valuable tax relief, they don’t fix an inflated property value. If your property is over-assessed, you should still file a tax appeal, regardless of whether you have a homestead exemption.
-
A successful appeal means your assessed value is lowered.
-
Your homestead exemption is then applied to that new, lower value.
-
This results in even greater tax savings.
Understanding and applying for the correct homestead exemption can help you maximize your tax savings, but it is not a substitute for ensuring your property is fairly assessed.
