County Property Tax Facts DeKalb

Table of contents

By viewing the web pages at the Local Government Services Division's website, taxpayers should obtain a general understanding of the property tax laws of Georgia that apply statewide. This page contains local information about a specific county. While every attempt has been made to include everything a taxpayer needs to know, mistakes are possible and taxpayers should contact their local tax officials for verification and clarification of the information found on this page.  

Local Tax Officials

Tax Commissioner

Irvin J Johnson
4380 Memorial Dr Suite 100
Decatur GA 30032
(404)298-4000
Fax: (404)298-3040
Email: proptax@dekalbcountyga.gov 
Website:  dekalbtax.org
Pay Tax Online: https://taxcommissioner.dekalbcountyga.gov/TaxCommissioner/TCSearch.asp

Chairman of the Board of Tax Assessors

John W Lawson
Maloof Annex Building
1300 Commerce Dr
Decatur GA 30032
(404)371-4957
Fax: (404)371-2791

Chief Appraiser

Calvin Hicks
Maloof Annex Building
1300 Commerce Dr
Decatur GA 30032
(404)371-4957
Fax: (404)371-2791
Email: cchicks@dekalbcountyga.gov
Website: www.dekalbcountyga.gov/property-appraisal/welcome
Property Records: http://taxassessor.dekalbcountyga.gov:81/PropertyAppraisal/realSearch.a… 

Chairman of the Board of Commissioners

Jeff Rader
1300 Commerce Dr
Decatur GA 30032
(404)371-4909
Website: www.dekalbcountyga.gov/board-commissioners/board-commissioners

Property Tax Returns 

Property tax returns must be filed with the county tax office between January 1 and April 1 of each year. In some counties property tax returns are filed with the county tax commissioner, and in other counties, returns are filed with the county board of tax assessors.  You should check with your county tax office for verification.

Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation for the current tax year shall be deemed to have returned for taxation the same property as was returned in the preceding tax year at the same valuation as the property was finally determined to be subject to taxation in the preceding year. 

Homestead Exemptions 

State law provides for various homestead exemptions that must be offered in each county, however some counties have implemented local legislation increasing homestead exemption amounts within their jurisdictions. 

An application for homestead may be made with the county tax office at any time during the year subsequent to the property becoming the primary residence, up to April 1st of the first year for which the exemption is sought. In some counties the county tax commissioner accepts homestead applications, and in others, the county board of tax assessors accepts applications. You should check with your county tax office for verification.

Failure to apply is considered a waiver of the exemption.

The following local homestead exemptions are offered in this county:

HOMESTEAD EXEMPTION & QUALIFICATION SUMMARY

Exemption Code and Type
County
General
County
Bond
School
General
Age
GA Net
Income
Gross
Income
Fed. Adj. 
Gross
Ga. Law
H1 - Basic Homestead Exemption
10,000
0
12,500
n/a
n/a
n/a
n/a
HR789, 1983
H3* - Senior - 62
10,000
0
All
62
10,000
n/a
n/a
HR793 
H3* - Disabled
10,000
0
All
n/a
10,000
n/a
n/a
HR793
H4* - Senior - 65
14,000
14,000
All
65
10,000
n/a
n/a
HB1649, 1721 
H5 - Disabled Vet
81,080
81,080
81,080
n/a
n/a
n/a
n/a
SB667, SB668, 1992
H6* - Senior - 65
14,000
14,000
16,500
65
15,000
n/a
n/a
HB1649, 1995
HB1721, 1988
H6* - Disability DeKalb
14,000
14,000
16,500
n/a
15,000
n/a
n/a
 
H7** - Partial School
10,000
0
22,500
62
n/a
n/a
16,000
HR793, 1982
H7** - Disability Partial School
10,000
0
22,500
n/a
n/a
n/a
16,000
HR793, 1982
H8** - Senior - 65
14,000
14,000
22,500
65
n/a
n/a
16,000
HR793, 1982
H9 - Senior - 70***
10,000
0
All
70
n/a
n/a
85,823
HB2151, 1992
H10 - Disabled Vet School
81,080
81,080
ALL
65
n/a
n/a
10,000
 

*Social Security benefits and most retirement income up to $66,912 are not included when calculating income for a married couple; $33,456 for singles.
** Social Security benefits, railroad retirement and disability benefits are excluded when calculating income. 

***Federal Adjusted Gross PLUS municipal bonds. 

Property Assessment Freeze – Persons who qualify for homestead exemption may also qualify for the property assessment freeze. This means that the value for the county operations portion of the tax bill will be frozen at the base year value in which the freeze application is made.  The freeze will not affect city, school or state taxes.  The freeze will expire in 2022.  (HB595, 2006) (SB544, 2010) (HB515, 2015)  

New State-wide Exemptions

Exemption for un-remarried spouse of Peace Officers and Firefighters killed in the line of duty – Provides for a total tax exemption for the un-remarried surviving spouse of a peace officer or firefighter who was killed in the line of duty from all ad valorem property taxes.  This will not affect any special assessments assigned to the property (sanitation, stormwater or streetlights, etc.)  This exemption must be applied for in person.

Senior (age 65) state ad valorem exemption – Seniors who are eligible for homestead exemption and are age 65 can be exempted from state ad valorem taxes on their property.

Disabled Vet 60,000 Plus an Additional Sum - The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs.

Other Local Exemptions

City of Atlanta - exemptions are granted along with County exemption

Atlanta Homestead
Description
Homestead
Code
Age or
Disability%
Income
Requirements
City Library, Parks & General
City Bond
School Board
School Bond
Basic
A1
N/A
N/A
30,000
0
30,000
0
Basic + School Bond (SNR)
A3
62
GA Net less than 10,000
30,000
0
30,000
10,000
Senior + School Bond
A4F*
65
GA Net less than 40,000
40,000
0
30,000
10,000
Disability Veteran
A5
100%
N/A
81,080
81,080
81,080
81,080
Disability + Special School
 A6
100%
GA Net less than 25,000
30,000
0
55,000
25,000
Senior + Special School
A6F*
 65
GA Net less than 25,000
40,000
0
55,000
25,000

* This exemption freezes your City of Atlanta taxable assessment for the following levies: City Operations, City Bonds, and City Parks and City Libraries.

City of Avondale - local exemptions are not awarded

City of Brookhaven – The basic homestead exemption is granted along with County exemption.   

  • Basic homestead exemption of $20,000
  • Elderly persons 65 and older exemption of $34,000

City of Chamblee - The basic homestead exemption is granted along with County exemption.  Elderly exemptions are applied for with the City of Chamblee. 

  • Basic homestead exemption of $30,000
  • Elderly persons 65 and older and disabled persons that are 100% disabled can receive a 100% exemption from ad valorem taxes

City of Clarkston – Seniors age 65 may apply for additional 20,000 exemption from the assessed value of their property when they qualify for homestead exemption. 

City of Decatur - exemptions are applied for with the City of Decatur

  • Basic homestead exemption of $20,000
  • Elderly persons 65 and older can receive an additional $1,000 on regular homestead
  • Seniors age 62 and older with an income less than $25,000 can receive an exemption of $10,000 for city operations and $50,000 for school purposes
  • Seniors age 62 and older with an income less than $10,000 can receive an exemption of $10,000 for school operations
  • Seniors age 70 and older can receive an exemption of $40,000 for school operations
  • Seniors age 80 and older with an income less than $40,000 can receive an exemption of 100% of assessed value for school purposes
  • Disabled persons that are 100% disabled per the Department of Veterans Administration can receive an exemption of $*60,000 plus

All exemptions are subject to income requirements as well as age requirements. 

*The city commissioner/school board may set the exemption from $10,000 to $50,000

City of Doraville - exemptions are awarded along with the county exemptions

  • Basic homestead exemption of $25,000
  • Elderly persons age 70 and older can receive 100% city tax exemption

City of Dunwoody

  • Basic exemption- 10,000 plus a 1 mill reduction off assessed value Senior exemption- age 65 with 15,000 or less GA NET income 14,000 plus a 1 mill reduction off assessed value

City of Lithonia – city exemptions are awarded with the county exemptions

  • Basic homestead exemption of $2,000
  • Elderly persons 65 and older and disabled persons with net income less than $4,000 can receive an additional exemption of $2,000

City of Pine Lake - exemption is granted along with County exemption

  • Basic homestead exemption of $4,000

City of Stone Mountain - local exemptions are applied for with the City of Stone Mountain

  • Elderly persons age 62 or older with an income of less than $10,000 can receive an exemption of $20,000 for city operations

City of Stonecrest  - The basic exemption is granted along with the County exemption. 

  • Basic exemption- 10,000 plus a 1 mill reduction off assessed value Senior exemption- age 65 with 15,000 or less GA NET income 14,000 plus a 1 mill reduction off assessed value
  • There is a separate assessment freeze for City tax purposes

City of Tucker - The basic exemption is granted along with the County Exemption.

  • Basic homestead exemption of $10,000
  • Seniors age 65 and older for 100% disabled exemption of $14,000
  • There is a separate assessment freeze for City tax purposes

Freeport Exemptions 

Voters in the county may elect to exempt commercial and industrial inventory. Application for freeport exemption should be made with the board of tax assessors within the same time period that returns are due in the county. Applications filed after that time can receive a partial exemption for that year up to June 1.

Ad Valorem Tax Payments

County and county school ad valorem taxes are collected by the county tax commissioner. Even though the official due date for ad valorem tax payment is December 20th, the local governing authority may adopt a resolution changing the official due date for tax payment to December 1st or November 15th, or may implement installment billing with multiple due dates. You should check with your county tax commissioner's office for verification.

Each taxpayer shall be afforded 60 days from date of postmark of the tax bill to make full payment of taxes due before the interest accrues. In addition to interest, delinquent taxes may accrue penalties on unpaid balances. 

Valuation Appeals

The county board of tax assessors must send an annual notice of assessment which gives the taxpayer information on filing a property tax appeal on real property (such as land and buildings affixed to the land). If the county board of tax assessors disagrees with the taxpayer’s return on personal property (such as airplanes, boats or business equipment and inventory), the board must send a notice of assessment which gives the taxpayer information on filing an appeal. If the taxpayer wishes to appeal the fair market value on the notice of assessment, the appeal must be sent to the board of tax assessors and postmarked no later than 45 days from the mailing date of the notice of assessment.

Ad Valorem Tax Refunds

A taxpayer may make a written request for refund of taxes which are determined to have been erroneously or illegally assessed and collected. Refund claims must be initiated within three years from date of payment. However, in the case of an appealed assessment, any refund must be automatically processed by the tax authorities immediately upon determination of the final taxable value.

Motor Vehicle Registration

Title Ad Valorem Tax - Motor vehicles purchased on or after March 1, 2013, and titled in this State are exempt from sales and use tax and annual ad valorem tax. The taxes are replaced by a one-time tax that is imposed on the fair market value of the vehicle called the Title Ad Valorem Tax Fee(TAVT).

Vehicle Registration - Vehicle owners must renew their registration and pay the ad valorem tax every year with the county tax commissioner during the 30 day period which ends on their birthday. If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used to determine the registration period. Newly acquired vehicles must be registered within 30 days.

DeKalb County is on the 12-month staggered registration system.  Tag and title office locations may be found at:

Tag Locations  

Main Office
4380 Memorial Dr Suite 100
Decatur GA 30032
(Inside I-285 at Northern Ave. across 
Memorial Dr  from the DeKalb Jail)  

North Office
1358 Dresden Dr NE
Atlanta GA 30319
(2 blocks East of the Brookhaven MARTA Station)

South Office

The Gallery at South DeKalb Mall            
2801 Candler Rd Suite 66
Decatur GA 30034

 

Mobile Homes

Mobile Home Location Permits - Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1. Some counties may have assigned location permits to another office.  Please check with your county tax office for verification. 

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Mobile Home Returns - Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the county tax commissioner on or before April 1 of each year at the same time they apply for the location permit. 

Intangible Recording 

Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days. The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. In most counties the Clerk of Superior Court is responsible for collecting intangible recording tax, and in others, the county tax commissioner collects

Municipal Tax Payments

Municipal governing authorities also levy ad valorem tax and the city clerk is responsible for billing and collecting the city tax. In some counties, the municipal and county governments have entered an agreement to have the county tax commissioner collect all taxes in a single billing. In all counties, only the county tax commissioner is authorized to collect tax on motor vehicles.

 

This webpage is a service provided by the Georgia Department of Revenue, Local Government Services Division. Comments or questions about this page should be directed to Local Government Services.

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Information on this page was current as of 05/09/2018.