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.
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
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.
Here’s a simplified breakdown of the formula:
Set by the DeKalb County Board of Tax Assessors as of January 1 of each tax year.
In Georgia, assessed value is 40% of FMV:
Assessed Value = Fair Market Value × 0.40
Exemptions reduce the taxable value of your home:
Taxable Value = Assessed Value - Homestead Exemption(s)
Use the combined rate from the county, school district, and your city:
Property Tax = (Taxable Value × Total Millage Rate) ÷ 1000
OR
Property Tax = Taxable Value × (Millage Rate in mills × 0.001)
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
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.
If DeKalb County or its school system increases spending, they may vote to raise millage rates.
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.
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.
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.
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.
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