DeKalb County Property Tax Appeal: How to Do It Yourself
If your DeKalb County assessment notice shows a value that looks too high, you can appeal it — free, on your own, without hiring anyone or paying a cut of your savings. The DeKalb County Board of Assessors sets your property's assessed value; the Board of Equalization/BOE hears appeals and makes the final call. This guide covers exactly how.
The Appeal Deadline — Confirm It Before Anything Else
Georgia law gives you 45 days from the date printed on your assessment notice to file an appeal — there is no extension or grace period. The clock starts on the notice date, not the date you received it, so act as soon as your notice arrives. Confirm the exact deadline on your notice and at the DeKalb County Board of Assessors' official website, as deadlines are year-specific and can shift.
Grounds for Appeal: What You Can Actually Argue
Georgia recognizes three grounds for a property tax appeal, and you can raise more than one on the same filing.
- Value: the assessed value exceeds what your property would realistically sell for today. Support this with recent comparable sales of similar nearby homes that closed below your assessed value.
- Uniformity: your property is assessed at a higher ratio to market value than comparable properties in DeKalb County. If similar neighboring homes are assessed lower relative to actual value, that disparity supports a reduction.
- Taxability: the property or a portion of it should not be subject to taxation — relevant for certain exemptions or mixed-use situations.
Most DeKalb homeowners file on value and uniformity simultaneously.
How to File Your Appeal in DeKalb County
DeKalb County accepts appeals by mail and in person at the Board of Assessors office. When you file, you must state which grounds you are using and provide your opinion of the correct value — you cannot simply say the value is too high without naming a number. Keep a copy of everything you submit, and get confirmation that your appeal was received.
After you file, the Board of Assessors may offer an adjusted value before scheduling a BOE hearing — many appeals resolve at this informal stage. If the Board does not change its value or you reject the adjustment, your case moves to the Board of Equalization, an independent panel that decides. Confirm current forms and procedures at the DeKalb County Board of Assessors' official website.
Should You Hire a Protest Company?
Appeal firms typically charge a percentage of first-year tax savings if they win. For a standard DeKalb home with clear comps, the DIY path usually produces the same outcome at no cost. A firm may be worth considering when comps are hard to find or the property is complex — ask about the fee structure and what happens if the appeal fails before signing.
In DeKalb the School Levy Is the Bill: 70% of the County and School Rate
Homeowners in DeKalb County often appeal thinking about the county commission's tax rate, and that is the smaller half of the problem. The county millage stood at 10.002 in 2024. The school millage stood at 22.880 — 2.3 times as much, and 70% of the two combined. Both are applied to the same assessed value, which is why the assessment, not the rate, is the lever available to an individual owner.
That proportion is unusually high. School millage in DeKalb has barely moved: 23.080 in 2020 against 22.880 in 2024. The practical consequence is that a reduction in assessed value is worth more here than the county rate alone suggests, because it flows through the school levy at 22.880 mills as well.
| Levy | 2024 millage | 2020 millage | On a $400,000 home |
|---|---|---|---|
| School | 22.880 | 23.080 | $3,661 a year |
| County | 10.002 | 10.008 | $1,600 a year |
| Combined | 32.882 | 33.088 | $5,261 a year |
How the assessed value is built. Georgia sets assessed value at 40% of fair market value, so a $400,000 DeKalb home is assessed at $160,000 before exemptions and a mill costs $160 a year. Take 10% off the market value and the assessed value drops to $144,000 — about $526 off the combined county and school levies, of which $366 comes from the school side alone. The Department of Revenue puts DeKalb's average level of assessment at 38.02%, rank 82 of 159 counties measured from the lowest up, against a statewide median of 38.00%.
DeKalb County Appeals: Questions About the Bill
Can I appeal the school portion of my DeKalb bill?
Not the rate, but you do not need to. The school board sets its millage and that is a political decision, not an appealable one. What you can contest is the assessed value both levies are applied to — and because the school rate is the larger of the two, a reduction in value does most of its work there.
Why is DeKalb's school millage so much higher than the county rate?
School districts in Georgia levy separately from counties, and DeKalb's school rate at 22.880 mills is 2.3 times the county's 10.002. Both apply to the same assessed value, so the split matters for understanding your bill but not for how you appeal it.
What do I actually file, and when?
A written appeal to the county board of tax assessors within 45 days of the date on your Annual Notice of Assessment, stating the ground — value, uniformity, taxability or exemption denial. No fee, no appraisal required at that stage. The notice date governs the deadline.
Does an exemption reduce the school levy too?
It depends on the exemption. Georgia has state and local homestead exemptions and they do not all apply to every levy — some exempt a portion of value from county tax but not from school tax. Check which exemptions are recorded on your own notice; an exemption you qualify for but have never claimed is a separate saving from any appeal.
Is it worth appealing if my value only rose a little?
The question is not how much it rose but whether it is right. An assessment that has been moderately too high for several years costs more in total than a single sharp increase, and nothing corrects it until someone contests it.
Sources. Millage rates for 2020 through 2024 and the average level of assessment are published by the Georgia Department of Revenue in the 2024 Property Tax Administration Annual Report. The level of assessment is the average median ratio of assessed value to sale price; the rank is the county's position among all 159 Georgia counties, counted from the lowest level upward.