DeKalb County Property Tax Appeal: Deadline, Process, and the 299(c) Freeze

DeKalb County mailed its 2026 Annual Notices of Assessment in late May and set a deadline of July 13, 2026 for most properties — 45 days from the mailing date. The DeKalb County Tax Commissioner confirmed the deadline publicly; the Property Appraiser’s instructions are on the back of the notice.

DeKalb has some of the highest combined millage rates in metro Atlanta, particularly in unincorporated areas where county, school and special-services district taxes all apply. A $20,000 reduction in assessed value in unincorporated DeKalb can be worth more than $287 a year on the county-operated lines alone, and the 299(c) freeze compounds that over three years.

DeKalb County at a glance

How Georgia property tax assessments work

Georgia assesses property at 40% of fair market value as of January 1 each year. That 40% figure is called the assessed value. Your tax bill multiplies assessed value (after exemptions) by the combined millage rate from the county, school district and city.

The Board of Tax Assessors (BTA) sets the value. The Board of Equalization (BOE) — a separate, independent panel of three citizens — hears your appeal if the BTA does not resolve it.

In DeKalb County, 40% of a $331,400 median home is $132,560 assessed value. At the full unincorporated rate of 43.59 mills, that is $5,779 before exemptions. Unincorporated DeKalb also benefits from EHOST (Equalized Homestead Options Sales Tax) credits that reduce the net bill for homesteaded owners. For rental and commercial property, the full millage applies without EHOST relief — and without any homestead protection, overassessment is fully exposed every year.

The 299(c) three-year freeze: why one appeal covers three tax years

Under O.C.G.A. § 48-5-299(c), when your appeal results in an actual reduction in assessed value, the county cannot raise that value during the next two years. The appeal year plus two more = three years of protection. That is what turns a single appeal win into three years of lower bills.

The “actual reduction” requirement matters. Under HB 581 (2024), a “no change” outcome no longer triggers the freeze. If you appeal, come with evidence that supports a lower number, not just an argument that the current value is debatable.

How to file in DeKalb County

Step 1 — Contact the Property Appraisal Department

Call 404-371-0841 or visit the DeKalb County Property Appraisal Department. Record errors get fixed fastest here. The informal contact does not extend the 45-day deadline.

Step 2 — File by July 13

File online at dekalbcountyga.gov/departments/property-appraisal during the appeal window; by mail to DeKalb County Property Appraisal Department, 325 Swanton Way, Decatur, GA 30030 (postmarked by the deadline); or in person at that same address or at 120 W. Trinity Place, Room 208, Decatur. Any letter that identifies the property (address or parcel number) and is received or postmarked within 45 days is a valid appeal. Include your parcel ID, daytime phone, and your opinion of fair market value as of January 1. Choose your appeal route: BOE (most common, no fee), arbitration, or hearing officer.

Georgia also allows an equity / uniformity appeal under O.C.G.A. § 48-5-299(c) — the argument that your property is assessed disproportionately high compared to similar properties. You do not have to prove fair market value is wrong. You only need to show your assessed value per square foot is higher than comparable parcels. Present comparable assessments (not sales) from the county records. This is a Georgia-specific argument; it does not exist in Florida, California or New Jersey. If you bring it, check the uniformity box on your PT-311A and choose the BOE route (not arbitration).

Step 3 — Property Appraisal Department review and BOE

A county appraiser reviews your appeal and may offer a revised value. If you accept, the appeal ends and — if the value was reduced — the 299(c) freeze begins. If not resolved, your case goes to the BOE: a three-citizen panel, scheduled within 30 days of the notice of appeal, held 20–30 days after scheduling. The BOE issues a written decision by certified mail within 10 days.

Step 4 — Pay your taxes while the appeal is pending

Georgia law requires payment of the undisputed portion. Annual tax bills are expected to mail in August after the 2026 digest is approved. Pay the bill when it arrives and preserve your appeal rights.

What will not work here

• The wrong date. Georgia values property as of January 1. Sales after that date and damage after that date are next-year issues.
• Millage rates. The BOE hears value and uniformity. It does not set tax rates. Budget-hearing complaints go to the Board of Commissioners.
• “My bill went up too much.” A higher bill can mean a higher assessed value, a higher millage, a lost exemption, or all three. Identify the cause before deciding whether to appeal.
• Filing after the deadline. Georgia law does not extend the 45-day window. One day late means waiting until next year.

Who should appeal in DeKalb County

• Owners whose January 1 value exceeds comparable sales. Three to five closed sales near January 1, adjusted for condition, size and neighborhood. DeKalb’s mass-appraisal model has a track record of struggling with condition differences in older Decatur, Avondale Estates and Stone Mountain stock.
• Recent buyers. Your closing price is very strong evidence. If you paid below assessed value, filing is nearly automatic.
• Owners in high-millage districts. The full unincorporated rate of ~43.59 mills means every dollar of overassessment costs nearly twice what it would in Gwinnett. The financial argument for appealing is proportionally stronger.
• Rental and commercial owners. No EHOST credit, no homestead protection. Full millage on every dollar of assessed value, every year.

If you would rather not build the comparable-sales analysis yourself, TaxDrop One runs your DeKalb County property against public records and MLS-sourced sales, identifies whether you have a case, and delivers a filled PT-311A with the evidence packet for $129 per property per tax year. A licensed appraiser reviews every Georgia case before it goes out.

More on the county: DeKalb County property tax appeals. Georgia statewide: Georgia property tax appeals.