DeKalb County assessment values rose 3.8% on average, and homes may be overvalued by 6.7%. The school district opted out of HB 581's tax cap, leaving school taxes fully exposed. Learn how to read your notice and appeal before the 45-day deadline.
# 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.
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% ratio has a practical consequence for appeals: every $10,000 your home is overvalued translates to $4,000 in excess assessed value. That may look small on paper, but at a typical Georgia millage rate of 30-40 mills, it adds $120-$160 to your annual tax bill, and compounds over multiple years.
Your Annual Notice of Assessment arrives by mail (and increasingly online) from your county Board of Tax Assessors. It is not a tax bill. It is the county's estimate of your property's fair market value as of January 1 of the current year.
The notice shows three key numbers:
The notice also prints the date it was issued. That date starts your 45-day appeal clock. If you believe the FMV is higher than what your home would actually sell for, you have the right to challenge it. You are not appealing your tax bill or the millage rate, only the county's estimate of your home's market value.
Check the property details on the notice carefully. Errors in square footage, lot size, bedroom/bathroom count, or condition rating are common and can inflate your assessed value. The National Taxpayers Union Foundation found that incorrect square footage appears in 18% of assessments.
Before filing an appeal, run a quick sanity check to see whether your assessment is actually too high:
You can also check the assessor's property card for errors. Look for incorrect square footage, wrong lot size, inaccurate bedroom/bathroom count, or a condition rating that does not match your home. These errors are more common than you might think. The National Taxpayers Union Foundation found that 30-60% of U.S. properties are overassessed, yet fewer than 5% of homeowners file an appeal.
Georgia law gives you exactly 45 days from the date on your Notice of Assessment to file a written appeal. This deadline is strictly enforced. Even one day late means you forfeit the right to appeal for the entire tax year.
The deadline is not 45 days from when you receive the notice. It is 45 days from the date printed on the notice itself. Mail delays are common, especially in metro Atlanta, so do not wait for the paper notice to arrive. Most counties post notices online before the paper version reaches your mailbox.
If your notice is dated June 15, your deadline is July 30. If it is dated May 1, your deadline is June 15. Count the days carefully, and file early to avoid any last-minute issues with online portals or postal service delays.
You can file by mail (postmark date counts), online through your county assessor's portal, or in person at the assessor's office. For mail filings, use certified mail or USPS statutory overnight delivery so you have proof of your filing date.
In both 2024 and 2025, DeKalb County mailed assessment notices on May 31. The county's website confirms that notices go out "at the end of May each year." The 2025 appeal deadline was July 18. For 2026, expect notices in late May with a mid-July deadline. Check propertyappraisal.dekalbcountyga.gov for your notice as soon as assessment season begins. Online notices are typically available before the paper version arrives.
You have three ways to file. All three are equally valid.
File through DeKalb County's SmartFile portal at propertyappraisal.dekalbcountyga.gov. Search for your property, then click "Click Here To File An Appeal Online" from the property profile page. You will need the Access Code printed on the front of your assessment notice (bottom right corner) to complete the filing. The SmartFile portal is only operational during the 45-day appeal window. File at least 2-3 days before the deadline to avoid technical issues. Screenshot your confirmation page and save your filing ID.
Send your completed PT-311A form to:
DeKalb County Property Appraisal & Assessment 1300 Commerce Drive Decatur, GA 30030
Your appeal is deemed filed as of the USPS postmark date, not the date it arrives. Use certified mail or statutory overnight delivery for proof. A metered mail stamp from your office postage machine may not be accepted as a valid postmark. Use the post office counter. DeKalb County does not accept faxed or emailed appeals.
For a walkthrough of the PT-311A form, see our PT-311A Georgia appeal guide.
You can file at the Maloof Annex, 1300 Commerce Drive, Decatur, GA 30030. Office hours are Monday through Friday, 8:30 AM to 5:00 PM. Bring a copy of your completed form and ask the clerk to stamp a second copy as your receipt.
DeKalb County does not have satellite offices for the Property Appraisal Department. The Maloof Annex is the only in-person filing location.
If you have questions, call (404) 371-0841.
The strongest evidence in a property tax appeal is comparable sales data: recent sales of similar homes that demonstrate your property's actual market value.
Focus on finding 3-5 properties that sold in 2025 (for a 2026 appeal) within your neighborhood or subdivision, with square footage within 10-15% of your home's living area. Present them in a price-per-square-foot analysis. If your comps show an average of $180 per square foot and the county assessed your home at $210 per square foot, you have a clear, data-driven argument.
Check your county assessor's property card for data errors as well. Incorrect square footage, wrong lot size, or an inaccurate condition rating can inflate your assessed value. Correcting these errors can be just as effective as presenting comparable sales.
For a deeper look at building your evidence package, see our guides on how to find comparable properties and property tax appeal evidence that wins. For the full DeKalb County appeal process, read our DeKalb County property tax appeal guide.
In Georgia, a BOE hearing can technically result in a value higher than the county's original assessment. However, this outcome is rare. The board's role is to determine fair market value based on evidence, and most panels will not increase a value unless the county appraiser presents compelling evidence that the property was underassessed. You should not let this possibility discourage you from filing, but you should only appeal when you have solid comparable sales evidence supporting a lower value.
For most residential property tax appeals in Georgia, you do not need a lawyer. The Board of Equalization process is designed for homeowners to represent themselves. If you have 3-5 strong comparable sales and can present your case clearly in 7-10 minutes, you are well-equipped to handle a BOE hearing on your own.
Consider professional help if: your property is valued above $500,000 and you are considering a hearing officer, you plan to pursue arbitration (which requires a certified appraisal), or your case reaches Superior Court. For a straightforward residential appeal based on comparable sales, DIY is the standard approach, and statewide data shows that homeowners who show up with evidence win the majority of the time.
If you miss the 45-day appeal deadline, you cannot appeal your property tax assessment for the current tax year. There are no extensions, hardship exceptions, or late-filing provisions in Georgia law. You must wait until next year's assessment notice arrives and file within the new 45-day window.
To avoid this situation: check your county assessor's website for your notice as soon as assessment season begins (typically April through June depending on your county), sign up for electronic notice delivery if your county offers it, and set a calendar reminder the day your notice is posted. Do not rely on mail delivery. Postal delays have caused homeowners to miss deadlines in past years.