How Property Tax Works
DeKalb County's property tax system serves as a primary funding mechanism for essential local services including public schools, public safety, parks and recreation, and county infrastructure. Property taxes in DeKalb County are administered by the County Board of Tax Assessors for property valuations and the Tax Commissioner's office for collection and payment processing. The county operates under Georgia's property tax framework, where properties are assessed at fair market value and taxed according to millage rates set annually by various taxing authorities.
The effective property tax rate in DeKalb County for 2025 is tentatively set at 12.427 mills (1.2427%), though this represents a proposed 27.63% increase from the previous year. However, homeowners may benefit from the EHOST (Enhanced Homestead Option for Senior Citizens and Totally Disabled Persons) credit and other property tax relief programs that can significantly reduce the net tax burden. The county sends annual assessment notices to all property owners, providing information on property valuations and appeal procedures if taxpayers disagree with their assessed values.