Understanding Property Taxes: What They Are, Who Sets the Rates, and How They Are Used

By Rayana Martin | January 19, 2025

Property taxes are a big expense for homeowners. Many people don’t fully understand how they work. This article will break it down in simple terms.

Table of Contents

  1. What Are Property Taxes?
  2. Who Determines Property Tax Rates?
  3. How Are Property Taxes Used?
  4. Why Do Property Taxes Change?
  5. Final Thoughts

What Are Property Taxes?

Property taxes are fees homeowners pay based on their home’s value. Local governments use this money to fund services.

Every year, the tax assessor estimates a home’s value. This number is called the assessed value. A higher assessed value means higher taxes.

Learn how property taxes are calculated.

Who Determines Property Tax Rates?

Several local government groups decide how much you pay:

  • City and county governments – They determine tax rates based on budget needs.
  • School boards – Schools rely on property taxes for funding.
  • Special districts – Some areas have extra taxes for fire services or parks.

In DeKalb County, GA, tax rates are set by:

  • The DeKalb County Board of Commissioners
  • Your city government (if you live in an incorporated area)
  • The DeKalb County School District

If you live in a city like Decatur or Dunwoody, you may have extra city taxes.

How Are Property Taxes Used?

Property taxes fund important public services. Here’s where your money goes:

  1. Schools – Property taxes help pay for teachers, school buildings, and supplies.
  2. Police and fire services – They help keep your community safe.
  3. Road maintenance – Taxes fund repairs and improvements for streets and highways.
  4. Parks and libraries – Public spaces like parks and libraries depend on tax money.
  5. Garbage collection and utilities – Some areas use taxes to help fund these services.

In DeKalb County, a large part of property taxes goes to schools and emergency services.

Why Do Property Taxes Change?

Your property taxes can increase or decrease for several reasons:

  1. Changes in property value – If your home value rises, your taxes may go up.
  2. Government budget needs – If the county or city needs more money, they may raise taxes.
  3. Voter-approved tax increases – Sometimes, voters agree to higher taxes for new schools or services.

If you think your tax assessment is too high, you can appeal it through the tax assessor’s office.

Final Thoughts

Property taxes help fund essential services in your community. Local governments set tax rates, and changes happen based on budget needs.

If you own a home in DeKalb County, GA, it’s important to understand your tax bill. If your tax assessment seems too high, you can challenge it.

For more details, visit the DeKalb County Tax Commissioner’s website: https://www.dekalbtax.org.

Have questions? Leave a comment below!

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