DeKalb homes could be overvalued by 6.7%, and the school district opted out of the new tax cap. Here's how to check your notice and appeal.
Your DeKalb County 2026 Assessment Notice Explained DeKalb County mailed roughly 260,000 assessment notices in 2025, and assessments rose 3.8% on average. That increase may sound modest, but an O'Connor analysis found that DeKalb homes could be overvalued by as much as 6.7%. Making matters worse, while DeKalb County government opted in to the floating homestead exemption created by HB 581, the school district opted out. School taxes represent the largest portion of most DeKalb tax bills, and they remain fully exposed to assessment increases. The Board of Assessors invoked a 180-day processing extension for 2025 appeals, signaling a massive backlog (19,000 appeals were filed in 2023 alone). The county also anticipates its first millage rate increase in over a decade, adding an estimated 0.5 mills for 2026. If you are holding your DeKalb County assessment notice and the number looks too high, this guide explains what it means, how to check it, and exactly how to appeal before your deadline runs out. What the Numbers on Your DeKalb County Assessment Notice Mean Georgia law requires all property to be assessed at 40% of its fair market value. Your county does not tax you on what your home is worth. It taxes you on 40% of that number, called the assessed value. If your county says your home is worth $400,000, your assessed value is $160,000. That $160,000 is what the millage rate applies to when calculating your tax bill. This ratio is set by state statute (O.C.G.A. 48-5-7) and applies uniformly across all 159 Georgia counties. It has been the standard for decades and is not subject to annual change. A handful of cities assess at different ratios (Dalton and Gainesville at 100%, Decatur at 50%), but these exceptions are rare and do not affect county-level assessments. The 40%…