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DeKalb County council approves resolution tightening application and review criteria for tax phase-ins
Summary
The DeKalb County Council approved a resolution amending the uniform application and review criteria for real and personal property tax phase-ins, clarifying eligibility, restricting abatements for leased equipment and transfers, and directing committee monitoring for equipment moved across jurisdictions.
DeKalb County Council approved a resolution amending the county’s uniform application and review criteria for real and personal property tax phase-ins during its meeting. The resolution, identified in the meeting as "DeKalb County Resolution 20 24 RCC A," was moved and seconded and passed by voice vote after discussion.
The change narrows eligible recipients and adds clarity about how abatements apply to buildings, equipment and transferred or leased property. Council discussion emphasized that, under current state rules, commercial and retail businesses generally do not qualify for tax abatements while manufacturers and farming operations are the typical eligible categories. "Commercial businesses are not eligible for tax abatement. It is essentially got to be a manufacturing type business or now a farming business, in order to qualify for tax abatement," said a councilmember during the discussion.
Council members debated the effect of the changes on small businesses and larger firms. One speaker said the revisions reduce generous long-term abatements previously available to large projects, and that the change is intended to limit excessive breaks for large investments while not necessarily taking options away from smaller businesses. "I don't believe that we're hurting the small guy, but we are actually taking away from the big guy," the councilmember said.
The resolution also addresses equipment-specific issues. Council discussion noted two transparency concerns: (1) leased equipment generally will not receive abatements because no taxable personal property was purchased, and (2) equipment previously abated in another county or state, or equipment moved between sites, could present problems. The text discussed measures to monitor equipment transfers. "Equipment that's transferred, that's gonna be monitored. That'll be monitored by the committee because there's numbers on everything there," a councilmember said.
Following the discussion, a motion was made to approve the resolution by title; the motion was seconded by Amy Dembski. The council voted by voice; those in favor said "aye," and the chair stated the motion carried. The resolution text and the committee monitoring provisions were provided to council members at least 48 hours before the meeting.
The council moved on to other agenda items after adopting the resolution.
