DeKalb County GA Homestead Exemption: Rules & Savings

DeKalb homeowners interact with several property-tax offices. They do not perform the same job.

The basic exemption has no age or income requirement, but DeKalb applies strict residency rules.

Property that generally does not qualify

• Rental property
• Investment homes
• Vacant land without a qualifying residence
• Commercial property
• A second home
• A vacation residence
• A property rented to someone else on January 1
• A home where the owner did not reside on January 1

The H1 Basic Homestead Exemption is the starting point for most DeKalb homeowners. There is no age requirement and no household-income limit.

This is one of the most important features of a DeKalb homestead and is frequently missed by generic Georgia homestead articles.

How the freeze works conceptually

The example is illustrative only. The actual frozen base, additions, exemption code and taxable values must be taken from the property’s official DeKalb appraisal record.

DeKalb has another layer of homeowner relief that many county homestead explanations fail to cover: Equalized Homestead Option Sales Tax (EHOST).

DeKalb’s budget documents explain that EHOST is a one-percent sales tax whose proceeds are dedicated to property-tax relief for eligible homestead properties.

You may see two different 2026 deadlines on official DeKalb materials. They are not necessarily a mistake.

Why did the deadline extend?

Georgia legislation amended the homestead filing rules so that a property owner can apply for a homestead exemption for the current year during the statutory assessment-appeal period.

For DeKalb’s 2026 assessment cycle, the appeal-period deadline was July 13, 2026.

DeKalb’s current basic application requires that the owner owned and occupied the home on January 1 of the tax year for which the exemption is claimed.

1. 1

   Confirm January 1 eligibility first

   Make sure you owned and occupied the property as your legal primary residence on January 1 of the applicable tax year.

2. 2

   Update your Georgia identification

   Your Georgia driver’s license or state ID should reflect the qualifying residence before you file.

3. 3

   Update every owned or leased vehicle

   DeKalb requires vehicles to be registered at the homestead address. Fix an old tag address before it creates a residency mismatch.

4. 4

   Locate the property record

   Have the parcel ID, property address and owner names available before beginning the online application.

5. 5

   Choose Basic Homestead for a first-time H1 filing

   The basic application also applies for DeKalb’s county Property Assessment Freeze.

6. 6

   Answer the residency questions consistently

   The form asks about January 1 occupancy, vehicle registration, citizenship/registration information, military status and any homestead claimed on another property.

7. 7

   Add co-owner information where applicable

   The 2026 paper form contains separate Applicant 1 and Applicant 2 information and asks for the relationship of applicants.

8. 8

   Read the certification before signing

   The applicant certifies bona fide ownership, occupancy and qualification and requests removal of conflicting homestead exemptions from other properties.

9. 9

   Submit through an official channel

   DeKalb accepts qualifying applications online, by mail, in person or by drop box according to the current exemption information.

10. 10

    Save proof of filing

    Keep the online confirmation or delivery evidence. DeKalb’s paper form specifically recommends certified mail when mailing so that you have proof of filing.

11. 11

    Check your exemption status

    After processing, search the official property information page and verify the Exemption Code.

12. 12

    Review your tax bill

    Verify the exemption, freeze and other eligible relief on the actual bill instead of assuming an approved application produced the expected amount.

Filing an application and receiving the exemption are different events. Check the official property record after DeKalb has processed the application.

1. 1

   Open DeKalb Property Information

   Use the Tax Commissioner’s official property-information system.

2. 2

   Search the street address

   Choose the correct parcel rather than relying only on an owner’s name.

3. 3

   Open the exemption information

   Look for the current Exemption Code and tax year.

4. 4

   Review the detailed taxing-authority table

   The property system can show different exemption amounts for county, school, city and other authorities.

5. 5

   Call if the status is unclear

   Contact the Tax Commissioner’s Office at 404-298-4000.

DeKalb’s senior program is not one exemption. Several codes exist, and a homeowner should compare the options available at their age and income level.

DeKalb specifically warns that the Georgia Net Income used for H3, H4, H6 and certain other exemptions is calculated using a Department of Revenue formula. It is not necessarily the number labeled “income” on a federal or Georgia tax return.

A homeowner generally needs an existing basic homestead exemption before a DeKalb special exemption can be approved.

Prepare these records

• Previous year’s federal income-tax return;
• Previous year’s Georgia income-tax return;
• Applicable Social Security Form 1099s;
• Georgia driver’s license or state identification;
• Proof of age when relevant;
• Proof of 100% total and permanent disability when relevant;
• Veteran or surviving-spouse documents when applicable.

H5 disability documentation

DeKalb’s 2026 guidance requires an honorably discharged veteran residing on the property to satisfy the qualifying disability criteria. This can include a U.S. Department of Veterans Affairs Letter of Adjudication showing a qualifying 100% service-connected disability or compensation at the 100% level because of individual unemployability.

The program also covers certain statutory loss-of-use or vision conditions when supported by qualifying military and VA documentation.

DeKalb provides a special exemption for the un-remarried surviving spouse of a qualifying peace officer or firefighter killed in the line of duty.

DeKalb states that this exemption must be applied for in person.

County homestead approval does not always mean every municipal exemption is automatically complete. DeKalb contains multiple cities with their own exemption structures.

A trust-owned property can require extra documentation instead of a normal individual-owner filing.

DeKalb’s trust guidance states that the trust name must appear on the deed, the applicant must be an individual beneficiary of the trust, and that beneficiary must occupy and claim the property as the legal residence by January 1.

The Tax Commissioner’s new-resident guidance says a basic homestead typically saves about one-third of annual property taxes. The exact result varies substantially because the final bill can include the H1 exemption, Property Assessment Freeze, EHOST, city exemptions and different millage rates.

DeKalb’s July 2026 homeowner guidance states that Georgia approved a one-time Homeowner Tax Relief Grant for 2026.

Georgia’s HB 581 created a statewide adjusted base-year or “floating” homestead framework, but local taxing authorities were given an opt-out process.

DeKalb County government publicly announced in February 2025 its intent to opt out of the new statewide adjusted base-year exemption for county taxation and held the required public hearings.

DeKalb’s Property Appraisal Department mails Annual Assessment Notices and gives property owners 45 days from the notice date to appeal. For 2026 real property, the published appeal deadline was July 13.

These are the government sources used to verify the application rules, exemption amounts, filing procedures, 2026 deadline, assessment freeze, local-city information and related tax guidance summarized above.