Exemptions

To qualify for or retain an exemption, the property must be the legal residence for all purposes (including filing of federal and state income taxes, registering any owned or lease vehicles, registering to vote, etc.) on January 1 of each year. Only private residences are eligible for an exemption - at their primary residence. Once an exemption has been granted, it remains in place as long as the applicant continues to reside on the property, or until a different exemption is applied for and received. A married couple is recognized as one individual and may only claim an exemption on one property. Homestead exemptions are not transferable if an applicant moves to another residence. You may check your exemption status by reviewing your property information.

Homestead exemption applications are accepted in person year-round. If applying online, current year exemptions must be applied for between January 1 and April 1. Applications received after April 1 will be processed for the following year. Special exemptions are available for citizens 62 years of age and older, disabled veterans and other disabled residents. Applications may be processed by mail, in person, drop box, or online at https://dekalbtax.org/file-homestead-exemption. Applicants must provide the following required documents: copies of the previous year’s federal and state income tax returns, any Social Security Form 1099, proof of age and/or proof of 100 percent total and permanent disability.

Basic Homestead is an exemption you may claim against the taxable value of your home as long as you own and occupy that home as your primary residence on January 1st of the year in which the exemption is being claimed. There are no age or income requirements for this exemption. Applications may be processed by mail, in person, drop box, or online at https://dekalbtax.org/file-homestead-exemption.

All homeowners seeking a homestead exemption are required to file an application. Application is not automatic. Neither the mortgage company nor closing attorney may file the application when a home is purchased. A homestead application can be obtained from the Tax Commissioner's Office. It may be returned by mail as long as it is postmarked no later than April 1st. A copy of the application can be found on our forms page.

Residents in DeKalb County who receive the benefit of homestead exemption may also apply for a property assessment freeze to help offset future increases in property value. This freeze does not affect school, city or state taxes. Residents who have owned their homes since before 2007 with an existing homestead exemption may need to apply separately for the freeze. New applicants applying for an exemption will receive the benefit of the freeze with their exemption automatically. Once the freeze level is set, it cannot be "re-frozen" at a lower level regardless of changes in assessment. Residents must qualify for this freeze by April 1st. Some cities have separate assessment freezes that our office also applies.

State law states that “The failure to file properly the application and schedule shall constitute a waiver of the homestead exemption on the part of the applicant failing to make the application for such exemption for that year.” O.C.G.A. §48-5-45(a)(2) Residents may still file for an exemption for the following tax year.

Provides an exemption for the un-remarried surviving spouse of a peace officer or firefighter who was killed in the line of duty for all ad valorem property taxes. This will not affect any special assessments assigned to the property (sanitation, stormwater, streetlights, or speed bumps). This exemption must be applied for in person.

If you are a disabled veteran, the un-remarried surviving spouse of a disabled veteran, or the un-remarried surviving spouse of a veteran killed in action, you may qualify for a Disabled Veteran/Spousal exemption; which will provide additional savings on your property tax bill. Please be prepared to provide a Letter of Adjudication or other documentation regarding disability or widow(er) status. If disabled, applicant must be 100% permanently and totally disabled, or compensated as such. If 65 or older on January 1st, please provide income information, as additional savings may be available.

There are no age or financial requirements for this exemption. Exemption provides savings of $119,514 for school levies and $117,014 for all other levies. Applicant must be an Honorably Discharged Veteran, residing on the property and must meet one of the following requirements:

1 – Presentation of a Letter of Adjudication from the U. S. Department of Veterans Affairs stating that the veteran is entitled to 100% service-connected disability and/or compensation

2 – Presentation of the veteran’s Honorable Discharge (DD214) and is entitled to receive a statutory award from the U.S department of Veterans Affairs for one of the following conditions:

A – Complete or permanent loss of use of one or both feet

B - Complete or permanent loss of use of one or both hands

C – Loss of sight in one or both eyes or

D – Permanent impairment of vision of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which peripheral field has contract to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.

NOTE: This exemption may be transferred to, or applied for by, the un-remarried widow(er) of a disabled veteran or the un-remarried surviving spouse of a US service member killed in action.

Disabled veterans who have reached the age of 65 as of January 1st AND meet the requirements for the H5 Disabled Veterans exemption (above) may be eligible. There is a household income limit of $10,000 Georgia Net Income*. It exempts the applicant from all school and state taxes, and provides exemption of $117,014 for all other levies. This exemption may be transferred to, or applied for by the un-remarried widow(er) of a disabled veteran or the un-remarried surviving spouse of a US service member killed in action.

H9 - This has a household income limit of $107,871 Federal Adjusted Gross. It exempts the applicant(s) from school taxes and maintains the exemption of $10,000 for county levies (except bonds).

If you are 65 years of age or 100 percent permanently disabled on January 1st, you may be eligible for either of the following

H4 - This has a household income limit of $10,000 Georgia Net Income *. This exempts the recipient(s) from all school taxes and increases the exemption to $14,000 for all county levies.

H6 – This has a household income limit of $37,500 Georgia Net Income*. It increases the exemption to $16,500 for school taxes and $14,000 for county levies.

H8 – This has a household income limit of $40,000 Gross Income. It increases the exemption to $22,500 for school taxes and $14,000 for all county levies.

If you are 62 years of age or 100 percent permanently disabled (non-veteran) on January 1st, you may be eligible for either of the following

H3 – This has a household income limit of $10,000 Georgia Net Income*. Exempts the recipient(s) from all school taxes and maintains the exemption of $10,000 for county levies (except bonds).

H7 – This exemption has a household income limit of $40,000 gross income. It reduces taxable value of property by $22,500 for school taxes and by $10,000 for county levies (except bonds).

* The Georgia Net Income requirement used for determination of eligibility is not a number found on income tax forms, but a formula provided by the Georgia Department of Revenue. For 2023, up to $45,864 for an individual or $91,728 for joint applicants in Social Security and retirement benefits may be excluded when calculating Georgia Net Income.

Other Local Exemptions

City of Atlanta - Exemptions are granted along with County exemption.

City of Avondale - Local exemptions are not awarded.

City of Brookhaven - Exemptions are granted along with the County exemptions.

• Basic homestead exemption of $40,000 plus city assessment freeze (if applicable).
• Senior Exemption (age 65 and meeting county requirements) receive $160,000 plus city assessment freeze - if applicable).

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 $50,000 off assessed value.
• Elderly residents 65 and older and disabled residents that are 100 percent disabled can receive a 100 percent 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.

City of Doraville – Exemptions are awarded along with the County exemptions. Elderly exemptions are applied for with the City of Doraville.

• Basic homestead exemption of $10,000 and a 2.5 mil reduction off assessed value.
• Elderly residents age 70 and older can receive 100 percent city tax exemption.

City of Dunwoody - Exemptions are awarded along with the County exemptions.

• Basic exemption - $10,000 off assessed value 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 off assessed value.
• Elderly residents 65 and older and 100 percent disabled residents with net income less than $4,000 can receive an additional exemption of $2,000 off assessed value.

City of Pine Lake - Basic city exemption of $4,000 of assessed value is granted along with County exemption.

City of Stone Mountain - Local exemptions are applied for with the City of Stone Mountain. Elderly residents age 62 or older with an income of less than $10,000 can receive an exemption of $20,000 off assessed value for city operations.

City of Stonecrest - City exemptions are awarded with the County exemptions.

• Basic exemption - $10,000 off assessed value 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 Tucker- Exemptions are awarded along with the county exemptions.

• Basic homestead exemption of $10,000 plus city assessment freeze (if applicable).
• Senior Exemption (age 65 and meeting county requirements) receive $14,000 plus city assessment freeze - if applicable).

No. Only private residences are eligible for homestead exemption. Rental property, vacant land and commercial entities are not eligible. A homestead exemption is available to a resident who owned and resided in a property on January 1 of the calendar year in which they claimed the exemption. If they moved out at any point of the year after that date, they are still eligible to retain the exemption. However, if the property was rented on that date or vacant, then the owners were ineligible to maintain the exemption. If you know of such a property, please feel free to call us at (404) 298-4000 or let our office know of this by email at proptax@dekalbcountyga.gov We will investigate the situation further.