Understanding Millage Rates and Their Influence on Your DeKalb County Property Taxes

The millage rate is a key factor in determining your annual property tax bill in DeKalb County, Georgia. Whether you’re a homeowner or commercial property owner, understanding how this rate is set and applied helps you estimate your tax liability and understand year-over-year changes.

What Is a Millage Rate?

A millage rate represents the amount of tax per $1,000 of assessed value. In Georgia, including DeKalb County:

• 1 mill = $1 in tax per $1,000 of assessed value

How Millage Rates Are Determined in DeKalb County

Millage rates are established annually by several taxing authorities, including:

• DeKalb County Board of Commissioners
  (For general county operations: police, fire, roads, parks, libraries, etc.)

• DeKalb County Board of Education
  (For funding public schools)

• City Governments
  (If you live in an incorporated city such as Decatur, Brookhaven, etc.)

Each entity calculates its budget needs, and the millage rate is determined by dividing that budget by the total taxable property value (the tax digest) in their jurisdiction.

How Your Property Taxes Are Calculated

Here’s a simplified breakdown of the formula:

1. Determine Fair Market Value (FMV)

Set by the DeKalb County Board of Tax Assessors as of January 1 of each tax year.

2. Calculate Assessed Value

In Georgia, assessed value is 40% of FMV:

3. Subtract Homestead Exemptions (if applicable)

Exemptions reduce the taxable value of your home:

4. Apply the Millage Rate

Use the combined rate from the county, school district, and your city:

OR

Example Calculation

Let’s say you own a home in DeKalb County:

• Fair Market Value = $400,000

• Basic Homestead Exemption = $2,000

• Total Millage Rate = 25 mills

Step-by-Step:

• Assessed Value = $400,000 × 0.40 = $160,000

• Taxable Value = $160,000 - $2,000 = $158,000

• Property Tax = $158,000 × 0.025 = $3,950

If the millage rate increased to 26 mills, your bill would be:

• $158,000 × 0.026 = $4,108

How Millage Rates Affect Your Tax Bill

✅ Direct Impact

Millage rates directly affect how much you pay in taxes. Even if your property’s value remains the same, a higher millage rate increases your bill.

✅ Linked to Budget Needs

If DeKalb County or its school system increases spending, they may vote to raise millage rates.

✅ Influenced by the Tax Digest

If the tax base grows due to new construction or rising property values, millage rates can decrease. If the digest shrinks, rates may rise to meet budget needs.

✅ Combined Rate from Multiple Entities

Your total tax bill includes millage rates from:

• County services

• County schools

• Your city (if incorporated)
  Any increase from one source will raise your overall bill.

Millage Rates vs. Appeals

When you file a property tax appeal in DeKalb County, your focus is on the fair market value, not the millage rate. The millage rate is set by law and applies uniformly. A successful appeal reduces your:

• Fair Market Value

• ➔ Assessed Value

• ➔ Taxable Value

• ➔ Final Tax Bill

So, even if the millage rate stays the same or increases, your overall tax bill can drop if your appeal lowers your assessed value.

Takeaways for DeKalb County Property Owners

• Know your millage rate and how it’s applied.

• Watch for changes from the county, school board, or city.

• Attend public hearings on millage rate proposals.

• Appeals target value, not the tax rate.

🔍 Resources

• DeKalb County Tax Commissioner
  Info on tax bills, payment dates, and exemptions

• DeKalb County Property Appraisal Department
  Info on fair market values, appeals, and assessment history

• Georgia Department of Revenue – Property Tax Division
  State-level guidance on millage rates and property tax laws