Georgia · DeKalb County · Local exemptions · Updated Oct 2026
DeKalb County, GA property tax exemptions (2026)
The property tax breaks that are set or run locally in DeKalb County, on top of Georgia’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in DeKalb County
DeKalb County gives $10,000 off for county and $12,500 for school taxes, a county assessment freeze, and school exemptions of $16,500 to $22,500 or full school-tax exemption for seniors and disabled owners under income limits. Most cities add their own exemptions, often granted with the county application. Figures from the Georgia DOR local exemption sheet are for digest year 2024.
Apply at
DeKalb County Tax Commissioner
Phone
404-298-4000
Local breaks
Basic homestead (Act 178, HR 789, 1983), Property assessment freeze (HB 595, 2007; extended), H9: age 70 school exemption, H4 / H6 / H8: age 65 or disabled, H3 / H7: age 62 or disabled, City exemptions
Tax year
2024 (DOR digest-year 2024 sheet), 2026 (Tax Commissioner page), 2026 (Tax Commissioner page; also 2024 DOR sheet)
Freezes the assessed value for county taxes at the base year (not school, city or state)
Set by
county
Tax year
2026 (Tax Commissioner page; also 2024 DOR sheet)
Who qualifies
Homestead owners (not age-based); automatic for new applicants since 2007, older homesteads may need to apply separately
How to apply
Apply with the DeKalb County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
Full school-tax exemption; $10,000 for county levies (except bonds)
Set by
school district
Tax year
2026 (Tax Commissioner page)
Who qualifies
Age 70 on January 1; household federal AGI up to $113,664 (2026)
Income limit
$113,664 federal AGI (2026)
How to apply
Apply with the DeKalb County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
H4: all school taxes exempt + $14,000 county (GA net income ≤ $10,000). H6: $16,500 school + $14,000 county (GA net income ≤ $37,500). H8: $22,500 school + $14,000 county (gross income ≤ $40,000)
Set by
county and school district
Tax year
2026 (Tax Commissioner page)
Who qualifies
Age 65 or 100% permanently disabled on January 1
Income limit
$10,000 / $37,500 GA net or $40,000 gross (2026)
How to apply
Apply with the DeKalb County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
H3: all school taxes exempt + $10,000 county (GA net ≤ $10,000). H7: $22,500 school + $10,000 county (gross ≤ $40,000)
Set by
county and school district
Tax year
2026 (Tax Commissioner page)
Who qualifies
Age 62 or 100% permanently disabled (non-veteran)
Income limit
$10,000 GA net or $40,000 gross (2026)
How to apply
Apply with the DeKalb County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for DeKalb County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for DeKalb County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in DeKalb County
What property tax exemptions are there in DeKalb County?
DeKalb County gives $10,000 off for county and $12,500 for school taxes, a county assessment freeze, and school exemptions of $16,500 to $22,500 or full school-tax exemption for seniors and disabled owners under income limits. Most cities add their own exemptions, often granted with the county application. Figures from the Georgia DOR local exemption sheet are for digest year 2024. Local breaks here: Basic homestead (Act 178, HR 789, 1983); Property assessment freeze (HB 595, 2007; extended); H9: age 70 school exemption; H4 / H6 / H8: age 65 or disabled; H3 / H7: age 62 or disabled; City exemptions.
Where do I apply for a property tax exemption in DeKalb County?
DeKalb County Tax Commissioner Phone: 404-298-4000. Also: DeKalb County Property Appraisal, which sets values; appeals. Also: Georgia Department of Revenue, Local Government Services, which state rules and forms.
When is the deadline to apply in DeKalb County?
Basic homestead (Act 178, HR 789, 1983): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Property assessment freeze (HB 595, 2007; extended): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) H9: age 70 school exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) H4 / H6 / H8: age 65 or disabled: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) H3 / H7: age 62 or disabled: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) City exemptions: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR)
Is there an income limit for DeKalb County’s local breaks?
Basic homestead (Act 178, HR 789, 1983): no income limit listed. Property assessment freeze (HB 595, 2007; extended): no income limit listed. H9: age 70 school exemption: $113,664 federal AGI (2026) H4 / H6 / H8: age 65 or disabled: $10,000 / $37,500 GA net or $40,000 gross (2026) H3 / H7: age 62 or disabled: $10,000 GA net or $40,000 gross (2026) City exemptions: no income limit listed.
Do I have to reapply every year in DeKalb County?
Basic homestead (Act 178, HR 789, 1983): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Property assessment freeze (HB 595, 2007; extended): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) H9: age 70 school exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) H4 / H6 / H8: age 65 or disabled: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) H3 / H7: age 62 or disabled: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) City exemptions: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked)
Good to know in DeKalb County
Applications are accepted in person year-round; online filing for the current year closes at the mid-July appeal deadline.
Median effective tax rate for DeKalb County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.