Real Property Taxes & Fees

Contact: 404/370-4100, or taxes@decaturga.com 

>Homestead exemption information and online application

The City of Decatur sends bills for real estate property taxes and fees in two installments.

Calculation of Your Bill
The first installment tax bill is calculated by multiplying the assessed property value by the combined city and school millage rate and dividing the total in half. The second installment is calculated by multiplying the assessed property value by the combined millage rate, minus payment made from the first installment billing due June 1. Sanitation and stormwater fee payments are reflected in the total amount paid.

The final property tax bill uses the current year's tax digest from DeKalb County made available after the first billing as approved by the State of Georgia. The final bill credits payments made with the first installment billing. Because the assessed property value, millage rate and homestead exemptions may change with the final billing, your final bill may not necessarily be twice the amount of the first installment. Please be aware that the second installment may vary considerably from the first installment.

Here is an example of a final 2007 real estate property tax bill for property valued at $200,000 receiving the general homestead exemption.

Assessments
The City of Decatur receives all property assessments from the DeKalb County Board of Tax Assessors. If you feel your appraised value is incorrect, you may contact the DeKalb County Tax Assessor's Office at 404/371-0841 or visit the website at www.co.dekalb.ga.us/propappr.

Appeals
If the assessed value of your property has been appealed to the DeKalb County Board of Tax Assessors, it will be noted on the face of the tax bill. Properties currently under appeal are billed at eighty-five percent (85%) of their proposed assessed value. Depending on the final determination of the assessed value of the property, you will receive either a bill for additional taxes due or a refund for overpayment. You are still responsible for paying the full amount shown on your bill by the payment deadline.

Payments
Checks should be made payable to the City Of Decatur and mailed to the following address postmarked no later than the payment deadline. Please include your phone number on the check.

City of Decatur Lockbox
P.O. Box 945650
Atlanta, GA 30394-5650

If your taxes are paid by a mortgage company, please forward a copy of your bill to the mortgage company for payment. Please retain a copy for your records.

If you receive this statement and you are not the current property owner, please forward the bill to the new property owner.

Penalty and Interest on Late Payments
Payments made after the payment deadline will be assessed a ten percent (10%) penalty plus one percent (1%) interest monthly.

Address Changes
Please send written requests for mailing address changes to: City of Decatur Tax Office, PO Box 220, Decatur, GA 30031.

Additional Information
Additional information about your City of Decatur tax account, exemptions, tax deferred application forms, payment deadlines and other City of Decatur tax collection policies is available Monday-Friday, 8 a.m.-5 p.m., from the Revenue Collections Division, City Hall, 509 N. McDonough Street, 404-370-4100; taxes@decaturga.com.

Information about the various tax funds is available at Decatur City Hall, Monday-Friday, 8 a.m.-5 p.m. Specific information is available as follows:

City of Decatur Tax Fund Information

Homestead Exemptions
The City of Decatur offers eight homestead exemptions for which resident homeowners may qualify. These include general exemptions based on ownership and occupancy as well as exemptions based on age, income and disability. A complete list of exemptions and qualifications is shown in the chart below.

A homestead exemption reduces the taxable value of your home. For example, if your home is appraised at $200,000, then the assessed value is 50 percent of that amount, or $100,000. With a $20,000 homestead exemption, you only pay taxes on $80,000.

Homestead exemption applications are accepted year-round, but current-year exemptions must be applied for between Jan. 2 and March 1. Applications received after March 1 will be processed for the following tax year.

 If you have previously applied for a homestead exemption, you do not need to re-apply. If you filed for a homestead exemption with DeKalb County, you must also apply with the City of Decatur. You must also apply if you now qualify for an exemption based on age or income for which you did not previously qualify.

If you reside at the property you own, you may apply for the general homestead exemption online. Applicants for all other exemptions based on age and/or income must apply in person at Decatur City Hall, 509 N. McDonough St., Monday-Friday, 8 a.m.-5 p.m.

Apply for Homestead Exemptions Online

If you reside at the property that you own, you may apply for the general homestead exemption. Click here for the general homestead exemption application. You will receive a confirmation of receipt either through U.S. mail or e-mail.

Applicants for all other exemptions that are based on age and/or income must apply in person at Decatur City Hall, 509 N. McDonough Street, Monday-Friday, 8 a.m. to 5 p.m.

Age and Income Verification Documentation

• Driver's License or Birth Certificate
• Previous year's Federal and State Income Tax Returns
• Social Security form 1099

Disabled Veterans Exemption Verification Requirements

1. Presentation of a Letter of Adjudication from the U.S. Department of Veterans Affairs stating that the veteran is entitled to 100% service-connected disability. The Department of Veterans Affairs may be reached by calling 1-800-827-1000. Or,

2. Presentation of the veteran's Honorable Discharge (DD214) and a doctor's letter of certification attesting that the veteran has one or more of the following conditions:
   1. Loss or loss of use of both lower extremities, precluding locomotion without the use of braces, crutches, canes or a wheelchair;
   2. Blindness in both eyes, having only light perception, plus loss or loss of use of one lower extremity, which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
   3. Loss or loss of use of one lower extremity together with residuals or organic disease or injury which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
   4. Loss or loss of use of one lower extremity together with loss or loss of use of one upper extremity which so affects the function of balance or propulsion so as to preclude locomotion without the use of braces, crutches, canes or a wheelchair.

Note: This exemption may be transferred to, or applied for by, the unremarried widow or widower of a disabled veteran.

Tax Payment Assistance
In addition to the homestead exemptions, the City of Decatur offers a tax deferral program for homeowners 62 years of age or older with a household income not exceeding $20,000. The taxes on the first $100,000 of assessed value may be deferred, payable with interest upon the sale or transfer of the property. Application for tax deferral must be filed annually with the City Clerk on or before March 1 of the year for which the deferral is sought. For more information, contact the City Clerk, Karen desIslets, at 404-370-4100 or send an email.

You may wish to discuss other payment options, such as reverse mortgages and home equity loans, with a representative from an area financial institution.

Personal Property Tax
Personal property taxes are billed annually in October and due December 20. Personal property may include marine vessels, aircraft, business inventories, office or work equipment, furniture, or fixtures. Your bill is calculated by multiplying the assessed property value by the combined millage rate. The value is determined from a Taxpayer's Report of Personal Property filed with the DeKalb County Board of Tax Assessors by you, your accountant or agent. If no report was filed, the value is based on an on-site audit or review of the previous year's report or other related information.

State law requires personal property taxes to be based on the residency of the taxpayer and location of the personal property as of January 1 of each year. Personal property owned on that date is required to be reported and listed for assessment by March 1. Taxes must be paid regardless of any change in the residency of the taxpayer or disposition of the property later in the year. According to the DeKalb County Board of Tax Assessors, you were a resident of the City of Decatur on January 1, or maintained a business located in the City of Decatur on that day, and you are liable to pay the full amount of personal property taxes as billed for the complete year.

Appeals
If the value of your property has been appealed to the DeKalb County Board of Tax Assessors, then you will be billed for either your stated value or 85% of the original assessment, whichever is greater. Depending on the final determination of the value of the property, you will receive either a bill for additional taxes due or a refund for overpayment. You are still responsible for paying the full amount on the bill by the payment deadline.

Payments
Checks should be made payable to the City Of Decatur and mailed to the following address postmarked by the payment deadline date. Please include your phone number on the check.

City of Decatur Lockbox
P.O. Box 945650
Atlanta, GA 30394-5650

Penalty and Interest on Late Payments
Payments made after the payment deadline will be assessed a ten percent (10%) penalty plus one percent (1%) interest monthly.

Change of Address
Mailing address changes for personal property must be submitted in writing to the DeKalb County Board of Tax Assessors, Personal Property Division, 120 West Trinity Pl., Decatur, GA 30030.

Sanitation and Stormwater Fees
Sanitation service fees are billed annually and are payable for the full year in the first installment billing. Residential sanitation is $235 per year which includes the collection of garbage and trash; collection and disposal of recyclables, yard trimmings, furniture and appliances that do not contain Freon; and street cleaning. For commercial service, the sanitation fee will depend on the type of service received. The Change of Service form explains in detail the sanitation fees and includes the form to request a change in the level of service.

Stormwater Utility Fees
Stormwater utility fees are billed annually and are payable for the full year in the first installment billing. The stormwater utility fee is $6.25 per month ($75 annually) for each single-family residence. Commercial, institutional and multiple-family properties with larger paved areas will pay proportionately more in fees. Properties are assessed a storm water utility fee based on the amount of paved and covered areas on the property. Income from the fees is used to make storm drainage improvements. Utility fees are charged to all property owners, including tax-exempt properties. Click here for more information about the stormwater utility.

What do you get for your tax dollar?

>Click for printable sheet

School: 60 cents
Solid Waste Fund: 6 cents
Capital Improvements: 3 cents
Stormwater Fund: 2 cents
Bond Fund: 2 cents
DDDA: 1 cent
General Fund: 26 cents

• Police Department: 7 cents 
• Fire Department: 5 cents
• General Government: 5 cents 
• Public Works: 4 cents
• Recreation: 3 cents 
• Community/Economic Development: 2 cents 

• General Fund: 10.215
• Capital Fund: 1.00
• Bond Fund: 1.44
• Total City: 12.655
• DDA Fund: .38
• School Fund: 18.90