DeKalb Schools administration is recommending to the Board no change in the millage rate for the 2020-2021 fiscal year. The millage rate was 23.08 mills last year and that is what the Administration is requesting the Board approve again.
Holding the millage rate constant will result in higher revenues to the school district due to the growth in the tax digest. Because the district will receive more funds, even with no millage rate increase, state law requires the district to advertise this as a tax increase. The notice gives you what the “roll back rate” would need to be to hold revenues equal to last year’s. The roll back rate is 22.159 mils.
Local Taxation for Education
It is important to note that DeKalb Schools’ millage rate is already one of the highest in the state. It is above the legal limit set by Art. VIII – Sec VI of the Georgia Constitution which says, the “school system shall annually certify to its fiscal authority or authorities a school tax not greater than 20 mills per dollar for the support and maintenance of education.”
The cap in DeKalb was raised by public referendum to 25 mills years ago when the county ran DeKalb College. The school later became Georgia Perimeter College and was taken over by the state. Even though the liability for running the college was removed from DeKalb, the additional taxing increment remained.
NOTICE OF PROPERTY TAX INCREASE
The DeKalb County School District has tentatively adopted a millage rate which will require an increase in property taxes by 4.16 percent.
This tentative increase will result in a millage rate of 23.08 mills, an increase of 0.921 mills. Without this tentative tax increase, the millage rate will be no more than 22.159 mills. The proposed tax increase for a home with a fair market value of $250,000 is approximately $80.59 and the proposed tax increase for non-homestead property with a fair market value of $400,000 is approximately $147.36.
All concerned citizens are invited to three virtual millage hearings on this tax increase to be held at:
10:00 a.m. July 13, 2020
6:01 p.m. July 13, 2020
10:00 a.m. July 20, 2020
To speak in the virtual meeting, please call 678-676-0722 or email email@example.com prior to noon on Friday, 7/10/2020 to sign up (deadline to speak for July 20th meeting is noon on Friday, July 17th). Details as to how to speak in the public hearing by virtual technology will also be made available on the District’s website prior to the time of the hearing at www.dekalbschoolsga.org.
Property Assessment Freeze
Residents in DeKalb County that receive the benefit of homestead exemption may also apply for a property assessment freeze to help offset future increases in property value. This freeze does not affect school, city or state taxes. Residents who currently have homestead exemption must apply for this freeze, however new applicants applying for exemption will receive the benefit of the freeze with their exemption. Once the Freeze Level is set, it cannot be “re-frozen” at a lower level regardless of changes in assessment. Residents must qualify for this freeze by April 1.
Homestead exemptions provide a significant reduction in annual property taxes and are available to individuals who own and reside in a home in DeKalb County. The property must be the legal residence for all purposes (including filing of Federal and State income taxes, registering any owned or lease vehicles, registering to vote, etc.) on January 1 of each year to qualify for or retain an exemption. Only private residences are eligible for an exemption – at their primary residence. Once an exemption has been granted, it remains in place as long as the applicant continues to reside on the property, or until a different exemption is applied for and received.
You may check your exemption status by reviewing your property information.
Homestead exemptions are not transferable, and must be reapplied for at the new home. Basic homestead applications may be processed by mail, in person, or online at www.dekalbcountyga.gov/taxcommissioner . Applicant(s) for senior or disability exemptions must apply in person and present copies of the previous year’s Federal and State income tax returns, any Social Security Form 1099s, proof of age, and/or proof of 100% total and permanent disability. Once an exemption has been granted, it remains in place as long as the applicant continues to reside on the property. A Property Assessment Freeze is applied to all properties granted homestead exemption for County assessments. Basic Homestead
Basic Homestead is an exemption you may claim against the taxable value of your home as long as you own and occupy that home as your primary residence on January 1 of the year in which the exemption is being claimed. There are no age or income requirements for this exemption.
All homeowners seeking a homestead exemption are required to file an application. Application is not automatic. Neither your mortgage company nor closing attorney may file the application when a home is purchased. A homestead application can be obtained from the Tax Commissioner’s Office. It may be returned by mail as long as it is postmarked no later than April 1 st. A copy of the application can be found the Tax Commissioner’s Forms page, or you may also apply on-line by clicking here Property Assessment Freeze
Residents in DeKalb County that receive the benefit of homestead exemption may also apply for a property assessment freeze to help offset future increases in property value. This freeze does not affect school, city or state taxes. Residents who currently have homestead exemption must apply for this freeze, however new applicants applying for exemption will receive the benefit of the freeze with their exemption. Once the Freeze Level is set, it cannot be “re-frozen” at a lower level regardless of changes in assessment. Residents must qualify for this freeze by April 1. Disabled Veteran or Widow(er)
If you are a disabled veteran, un-remarried spouse of a disabled veteran or un-remarried spouse of a veteran killed in action, you may qualify for a Disabled Veteran/Spousal exemption which will provide additional savings on your property tax bill. These exemptions must be applied for in person. Please be prepared to provide a letter of adjudication or other documentation regarding disability or widow(er) status. If disabled, disability must be 100% permanent and total. If 65 or older, please provide income information, as additional savings may be available. Exemption for Un-Remarried Spouse of Peace Officers and Firefighters Killed in the Line of Duty
Provides an exemption for the un-remarried surviving spouse of a peace officer or Firefighter who was killed in the line of duty for all ad valorem property taxes. This will not affect any special assessments assigned to the property (sanitation, stormwater, or streetlights, etc.). This exemption must be applied for in person. Disabled
If you are 100% totally and permanently disabled and meet certain income requirements you may qualify for the Disabled Exemption, which will provide additional reductions in your property tax bill. If you are 70 years of age H9 – This has a household income limit of $84,115 Federal Adjusted Gross PLUS Municipal Bonds. It exempts the applicant(s) from school taxes and maintains the exemption of $10,000 for County levies (except bonds). If you are 65 years of age or 100% Permanently Disabled, you may be eligible for either H4 – This has a household income limit of $10,000 Georgia Net Income *. This exempts the recipient(s) from all school taxes, and increases the exemption to $14,000 for all County levies.
H6 – This has a household income limit of $15,000 Georgia Net Income*. It increases the exemption to $16,500 for school taxes and $14,000 for County levies.
H8 – This has a household income limit of $16,000 Gross Income. It increases the exemption to $22,500 for school taxes and $14,000 for all County levies. If you are 62 years of age or 100% Permanently Disabled, you may be eligible for either H3 – This has a household income limit of $10,000 Georgia Net Income*. Exempts the recipient(s) from all school taxes, and maintains the exemption of $10,000 for County levies (except bonds).
H7 – This exemption has a household income limit of $16,000 gross income. It reduces taxable value of property by $22,500 for school taxes, and by $10,000 for County levies (except bonds). * The Georgia Net Income requirement used for determination of eligibility is not a number found on income tax forms, but a formula provided by the Georgia Department of Revenue. For 2015, up to $31,956 for an individual or $63,912 for joint applicants in Social Security and retirement benefits may be excluded when calculating Georgia Net Income. Other Local Exemptions City of Atlanta – exemptions are granted along with County exemption City of Avondale – local exemptions are not awarded City of Brookhaven – Exemptions are granted along with the County exemptions
Basic homestead exemption of $20,000 plus city assessment freeze (if applicable)
Senior Exemption (age 65 and meeting County requirements) receive $34,000 plus city assessment freeze (if applicable)
City of Chamblee – The basic homestead exemption is granted along with County exemption. Elderly exemptions are applied for with the City of Chamblee.
Basic homestead exemption of $30,000 off assessed value
Elderly residents 65 and older and disabled residents that are 100% disabled can receive a 100% exemption from ad valorem taxes
City of Clarkston – seniors age 65 may apply for additional $20,000 exemption from the assessed value of their property when they qualify for homestead exemption. City of Decatur – exemptions are applied for with the City of Decatur City of Doraville – exemptions are awarded along with the county exemptions
Basic homestead exemption of $25,000
Elderly residents age 70 and older can receive 100% city tax exemption
“Power concedes nothing without a demand. It never did and it never will. Find out just what any people will quietly submit to and you have found out the exact measure of injustice and wrong which will be imposed upon them.” — Frederick Douglass
“Extremism in defense of liberty is no vice. Moderation in pursuit of justice is no virtue.”