Annual Assessment Notices are mailed at the end of May each year. You will have 45 days from the date on the notice to file an appeal should you disagree with the value. The simplest way to file is to use our online appeal. Please click the Appeal Process link on the left side of this page for information about filing an appeal.
TEMPORARY BILLING VALUE
IMPORTANT NOTICE REGARDING TEMPORARY BILLING VALUE FOR PARCELS UNDER APPEAL - PLEASE READ CAREFULLY AS THE LAW CHANGED EFFECTIVE 2014.
If you filed an appeal and it has not been resolved by the time tax bills are mailed, you will receive a bill based on a temporary value. There are options for calculating the temporary value:
Option 1: The temporary value is determined by the lesser of your prior year final value OR 85 percent of the current year value, unless there were capital improvements to the property, in which case it will be 85 percent of the current year value.
Option 1-A: If the property is non-homesteaded and valued at over $2 million you may elect to be billed at 85 percent (as defined above), OR, you may elect to pay 85 percent of the tax bill AND the difference between the 85 percent tax bill and the prior year final tax bill. The difference will be held in an escrow account by the tax commissioner. Upon resolution of the appeal, the tax commissioner will release this difference to the prevailing party.
Option 2: You may elect be billed at 100 percent of the current value if no substantial property improvement has occurred.
NOTE: If you do not specify your preference as part of your appeal, Option 1 will be selected for you.
Any difference created by the resolution of your appeal will be refunded or re-billed for any balance due. Appeal interest applies after the 60-day adjusted billing due date for appeal differences settled after November 15. Interest is capped at $150 for homestead-exempted properties and at $5,000 for non-homestead exempted properties.
FREQUENTLY ASKED QUESTIONS:
The following provides answers to some frequently asked questions about property valuation and taxation in DeKalb County. If you do not see your question here, please contact our office for assistance at (404) 371-0841.
-
How do I file an appeal? Is there a form?
An appeal can be filed in response to an Annual Assessment Notice. When you receive your Notice you will have 45 days from the Notice Date displayed on the form to file your appeal. The simplest way to file is to use our online appeal which is operational during the 45 day appeal period. You may also appeal in person at our office or by mail using an appeal form or by simply writing a letter stating you wish to appeal. Please include your Parcel ID Number, the street address of your property, a daytime phone number and any additional information you would like for us to consider. Appeals must be hand delivered to our office or POSTMARKED BY THE U.S. POSTAL SERVICE by the appeal deadline date shown on your Annual Assessment Notice. We do not accept appeals via fax or email.
Additional information is available on our APPEAL PROCESS page.
Please mail appeals to Hearing Officer or Nonbinding Arbitration, ATT: Shervonne Henderson.
- How can I check the status of my appeal?
On the menu to the left, click on Data/Property Search then Real Estate Data Search Enter your parcel ID number or your street address then click Search. This will bring you to an overview page which gives you basic information about your property. The appeal status appears in the "Appeal Status" section. Please note that it can take many months for us to process all appeals. We appreciate your patience as we give each appeal the attention it deserves.
- Will everyone receive an Annual Assessment Notice?
Yes. Georgia law requires Annual Assessment Notices to be mailed to owners of all taxable real property.
- How can I know if you mailed an Annual Assessment Notice on my parcel?
On the menu to the left, click on Data/Property Search then Real Estate Data Search Enter your parcel ID number or your street address then click Search. This will bring you to an overview page which gives you basic information about your property. In the section called "Appeal Status" you will see the "Date Notice Mailed."
- What is a real estate property tax return? Does it have anything to do with my income taxes?
No. The real estate property tax return has nothing to do with your federal income tax return. The return is an opportunity for you to declare what you believe to be the value of your property. You may also use the Return Form to provide a change of address. Please note that filing a property tax return is not the same as filing an appeal - it is simply a declaration of your value. CLICK HERE for more information on the appeal process.
- When do I file the real estate property tax return?
The property tax return season throughout Georgia is January 1 through April 1 each year. Real estate property tax returns are no longer necessary for insuring your right to appeal, but you are welcome to file a return if you choose. Business personal property tax returns are still required every year, as these returns contain valuable information for setting values each year. Please check this website in January for the return forms.
- I applied for a freeze of my value a few years back. How can you change my value now?
If you applied for the Homestead Base Freeze Exemption, you are exempted any amount of your fair market value which EXCEEDS the Homestead Base Value (HSBase). The HSBase value is determined when you apply for the exemption, by taking the previous year's final assessment and freezing it, or in the case of new parcels or new construction, the current year's assessment. The HSBase value will be used to calculate the county portion of your property tax bill, but the school portion is still based on your current fair market value.
Although your HSBase value is frozen, we are still required by law to appraise your property at its fair market value each year.
- If my homestead exemption freeze was based on a higher value, and now you are lowering my fair market value, is my bill still going to be based on the higher value?
No. In the case where the fair market value is LOWER than the HSBase value, the HSBase value will not be changed, but will simply not be used for that year. The entire bill will be based on the new, lower value for that tax year. Should the fair market value increase over the HSBase value, the exemption would then apply (as described above). EXAMPLE:
2012 HSBase Value $100,000
2012 Fair Market Value $125,000
The value of the HSBase exemption is $25,000 for county purposes.
2012 HSBase Value $100,000
2012 Fair Market Value $90,000.
The value of the HSBase exemption is $0, because the entire bill will be based on $90,000
2013 HSBase Value $100,000
2013 Fair Market Value $120,000
The value of the HSBase exemption will be $20,000 for county purposes in the new year.
To apply for the “Homestead Base Freeze Exemption,” or any homestead exemption, please contact the Tax Commissioner's Office at (404) 298-4000, or CLICK HERE
1300 Commerce Drive Decatur, GA 30030
