EHOST

In conjunction with the passage of SPLOST, DeKalb County voters also approved the adoption of the Equalized Homestead Option Sales Tax (EHOST) to replace the existing Homestead Option Sales Tax (HOST).

What’s different about EHOST?

The new EHOST differs from HOST in two ways:

  1. Unlike HOST, EHOST does not provide any funding for capital improvements. Each year, 100 percent of EHOST revenue that the county receives from the state must be used to reduce property taxes for qualified homeowners.
  2. 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 levied by municipalities in incorporated areas. The total estimated property tax relief from EHOST is more than $110 million annually.

The amount of tax relief from EHOST will vary depending upon EHOST revenue, the value of your home, county millage rates, and the jurisdiction in which you live.  

How much is the EHOST credit for 2018?

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 will be a partial credit for HOST and a partial credit for EHOST. The property taxes levied for the General and Hospital funds are being reduced by 85.2 percent. The county property taxes levied for all other funds are being reduced by 12.8 percent. The table below shows estimated savings from HOST and EHOST for a $250,000 house in each jurisdiction or 2018.

Estimated Tax Bill Comparison for $250,000 Home

 

2017 County Net Tax Due

2018 County Net Tax Due

Tax Cut

Percentage Tax Cut

Atlanta

 $525

 $171

 $ (354)

-67.5%

Avondale Estates

 $709

 $395

 $ (314)

-44.3%

Brookhaven

 $719

 $422

 $ (297)

-41.3%

Chamblee

 $686

 $387

 $ (299)

-43.6%

Clarkston

 $719

 $435

 $ (284)

-39.5%

Decatur

 $530

 $178

 $ (352)

-66.4%

Doraville

 $682

 $382

 $ (301)

-44.1%

Dunwoody

 $719

 $422

 $ (297)

-41.3%

Lithonia

 $727

 $450

 $ (277)

-38.1%

Pine Lake

 $732

 $458

 $ (274)

-37.5%

Stone Mountain

 $689

 $392

 $ (298)

-43.2%

Unincorporated/Stonecrest/Tucker

 $1,103

 $974

 $ (129)

-11.7%

 

Note: Based off the value of a $250,000 house and 2018 adopted millage rates.

Note: Stonecrest and Tucker would have the same value as Unincorporated.

Note: This table assumes the basic homestead exemption applies. Actual tax bills may vary depending on which exemptions apply to the subject property.

 

EHOST will not apply to any taxes levied by cities in 2018. EHOST 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 as long as the applicant continues to reside on the property, or until a different exemption is applied for and received.

Additional information about homestead exemptions and how to apply for them can be found here: https://www.dekalbcountyga.gov/tax-commissioner/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.

TAXING

TAXABLE

x

MILLAGE

=

GROSS

-

FROZEN

-

CONST-HMST

-

EHOST

=

NET

AUTHORITIES

ASSESSMENT

TAX AMOUNT

EXEMPTION

EXEMPTION

CREDIT

TAX DUE

COUNTY OPNS

100,000

 

.0096380

 

             963.80

 

0.00

 

96.38

 

739.04

 

          128.38

HOSPITALS

100,000

 

.0007260

 

               72.60

 

0.00

 

7.26

 

55.67

 

              9.67