In 2017 DeKalb County voters approved the adoption of the Equalized Homestead Option Sales Tax (EHOST) replacing the Homestead Option Sales Tax (HOST).
What is EHOST?
Throughout the year, merchants collect sales tax, currently at 8%, on products sold within the county which is then paid to the state. One percent of this comes back to the County in the form of EHOST. Each year, 100 percent of this EHOST revenue is used to reduce property taxes for qualified homeowners. The amount varies depending upon EHOST revenue, the value of your home, and county millage rates.
EHOST applies the available revenue first to reduce property taxes for millage rates levied countywide (General and Hospital currently). If there’s enough total EHOST revenue to provide a 100 percent reduction of qualifying countywide property taxes, then any remaining funding will be used to reduce property taxes levied by the county in unincorporated areas and those levied by municipalities in incorporated areas.
How much is the EHOST credit?
The table below shows a historical comparison of the EHOST credit for various assessed housing values using the adopted millage rate for that year.
|100K||$ 258.06||$ 298.14||$ 283.43|
|250K||$ 774.19||$ 894.41||$ 850.28|
|500K||$ 1,634.40||$ 1,888.21||$ 1,795.03|
|750K||$ 2,494.61||$ 2,882.00||$ 2,739.79|
|1M||$ 3,357.83||$ 3,875.80||$ 3,684.55|
- EHOST became effective April 1, 2018; from January 1 through March 31 HOST was still in effect. Due to the partial year collection of HOST and EHOST in 2018, there was a partial credit for HOST and a partial credit for EHOST.
- This table assumes the basic homestead exemption applies. Actual tax bills may vary depending on which exemptions apply to the subject property.
- EHOST does not apply to any taxes levied by cities and it also does not apply to school taxes.
Does my property qualify for EHOST?
EHOST applies to all properties in DeKalb with an approved homestead exemption. To qualify for a homestead exemption, the property must be the legal residence for all purposes (including filing of federal and state income taxes, registering any owned or leased vehicles, registering to vote, etc.) on January 1 of each year to qualify for or retain an exemption. Only private residences are eligible for an exemption - at their primary residence. Once an exemption has been granted, it remains in place until a different exemption is applied for and received or the property changes owners.
Additional information about homestead exemptions and how to apply for them can be found here:https://dekalbtax.org/exemptions
How is EHOST reflected on my county property tax bill?
There is a column on the county property tax bill headed “EHOST Credit,” which shows a dollar amount of the EHOST credit for each eligible millage rate. This amount is deducted from your county property taxes. See the sample tax bill below.