DeKalb County GA Homestead Exemption: Rules & Savings

You generally must own and occupy the DeKalb County home as your primary legal residence on January 1. Your Georgia driver’s license or state ID and vehicle registrations should use that address, and you cannot claim a homestead exemption on another residence.

For 2026, H1 provides a $12,500 assessed-value exemption for school taxes and $10,000 for qualifying county levies except bonds. New qualifying applicants also receive the DeKalb County Property Assessment Freeze.

April 1 was the normal filing target promoted earlier in the year, but DeKalb’s 2026 information sheet and assessment-period guidance accepted applications for the 2026 current tax year through July 13, 2026. Applications received after that deadline are generally processed for the following tax year.

Yes. DeKalb accepts applications throughout the year. Filing after the closed current-year deadline generally means the exemption is processed for the next tax year rather than retroactively reducing the prior year’s bill.

Generally yes. Once approved, it remains in place while the qualifying owner continues to own and occupy the home as the primary residence. The exemption does not transfer if you move, and changes that make you ineligible must be reported.

It helps offset later increases in property value for the county assessment portion of the tax bill. It does not freeze school, city or state taxes, so your total annual property-tax bill can still rise.

At age 62 as of January 1, review H3 and H7. H3 uses a $10,000 Georgia Net Income limit and exempts qualifying homeowners from school taxes. H7 uses a $40,000 gross household income limit and provides a $22,500 school assessed-value exemption.

Qualifying applicants age 65 can compare H4, H6 and H8. The best code depends on the applicable income measure. H4 can eliminate school taxes for a qualifying applicant, while H6 and H8 provide specified assessed-value reductions.

H9 is available to qualifying residents who are age 70 as of January 1. DeKalb’s 2026 information sheet lists a household income limit of $113,664 federal adjusted gross income plus municipal-bond income. H9 exempts qualifying applicants from school taxes while maintaining a $10,000 county exemption except bonds.

It depends on the exemption. For codes using Georgia Net Income, DeKalb’s 2026 rules allow up to $49,824 for an individual or $99,648 for joint applicants in Social Security and retirement benefits to be excluded from the Georgia Net Income calculation. H7/H8 and H9 use different income measures.

H5 has no age or financial requirement for an otherwise qualifying disabled veteran. DeKalb’s 2026 information sheet lists a $129,026 exemption for school levies and $126,526 for other levies. VA and honorable-discharge documentation is required under the applicable qualification route.

H10 can apply when a qualifying disabled veteran is at least 65 on January 1, satisfies the H5 veteran requirements and meets the $10,000 Georgia Net Income requirement. It provides school-tax exemption and a $126,526 exemption for other qualifying levies.

Yes. City-level savings vary widely. Brookhaven, Chamblee, Clarkston, Doraville, Dunwoody, Lithonia, Pine Lake, Stone Mountain, Stonecrest and Tucker have published local exemption benefits or rules. The City of Decatur handles its own exemption applications, and some other municipal senior exemptions also require direct city filing.

EHOST is the Equalized Homestead Option Sales Tax. It uses sales-tax revenue to provide property-tax relief to eligible homesteaded property. For 2026, DeKalb adopted an 84.56% EHOST exemption against County Operations and Hospital millage rates and 9.80% against Police Services millage. It works as an additional homestead-related savings layer rather than a separate H1 replacement.

DeKalb’s 2026 guidance says no separate homeowner application is required when a property has a qualifying valid basic, senior or special homestead exemption. Georgia’s 2026 program uses an $18,000 eligible assessed-value amount. Because this is one-time state-funded relief, it should not be treated as a permanent annual DeKalb exemption.

Do not assume so. DeKalb specifically states that homestead is not automatically granted when a home is purchased and that the owner must submit the application. Check the property’s Exemption Code after closing rather than relying on escrow or closing paperwork.

No. Homestead is for the qualifying primary legal residence. Rental property, vacant land and commercial property are not eligible. If the home was your properly qualified primary residence on January 1 and you moved later in the year, that year’s treatment can be different from a property that was rented or vacant on January 1.

Contact the DeKalb County Tax Commissioner’s Office at 404-298-4000. The Central Property Tax Office is at 4380 Memorial Drive, Suite 100, Decatur, GA 30032 and is normally open Monday through Friday from 8:00 a.m. to 5:00 p.m.