DeKalb County: Exemptions Available to Property Owners


Basic Homestead
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 1 of the year in which the exemption is being claimed. There are no age or income requirements for this exemption.

All homeowners seeking a homestead exemption are required to file an application. Application is not automatic. Neither your 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 1 st. A copy of the application can be found on our Forms page, or you may also apply on-line by clicking here

Property Assessment Freeze
Residents in DeKalb County that 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 currently have homestead exemption must apply for this freeze, however new applicants applying for exemption will receive the benefit of the freeze with their exemption. 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 1.

Review all exemptions here.