Tax Exempt Property

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The Tax Exempt Property page provides information for property owners seeking an exemption from county property taxes as allowed under Georgia law.

This section outlines eligibility requirements, exemption types, and the application process administered by the DeKalb County Board of Assessors. Property owners can also find guidance on required documentation, filing deadlines, and how exemptions are reviewed to ensure fair and consistent property valuation across DeKalb County.

Qualifying Organizations:

Religious organizations
Nonprofit charities
Educational institutions
Veterans' organizations
Historical societies

Property Tax Exemptions

Requirements:

501(c)(3) status
Property used for exempt purpose
Owner must use the property (not rent/lease)

Property Tax Exemptions

Special Programs

Conservation Use

Reduced assessment for agricultural/timber properties:

Must sign 10-year covenant
Substantial penalties for covenant breach

Historic Property

Reduced assessment for certified historic properties:

Must complete significant rehabilitation
50% improvement for residential, 100% for commercial

Freeport Exemption (Business Inventory)

100% exemption for

Raw materials and goods in process
Finished goods produced in Georgia (last 12 months)
Finished goods destined for out-of-state shipment

Filing Deadlines

January 1 - April 1: 100.00% exemption
April 2 - April 30: 66.67% exemption
May 1 - May 31: 58.33% exemption
June 1 - June 30: 50.00% exemption