County tax office and city finance brief board on digest, billing and opt-out concerns; city explains rationale for opting out of HB581

Officials from the DeKalb County Tax Commissioner27s Office and the City of Decatur presented to the board on property-tax digest timelines, billing and collections and on the city commission27s recent decision to opt out of House Bill 581.

County role and services: Chief Deputy Tax Commissioner Nicole Golden described the Tax Commissioner's responsibilities, including property-tax and motor-vehicle collections, exemptions processing and outreach. The office has invested in online services and appointment systems and emphasized its close working relationship with the tax assessor27s office, which produces the official digest.

City presentation: City Manager Andrea Arnold and Finance Director Russ Madison described the digest and billing cycle, noting the 2024 digest had about 30–31% new value and a total digest value above $3 billion. They also explained that, unlike many municipalities in DeKalb County, the City of Decatur bills and collects city and school taxes directly and distributes funds monthly to the school system. The city reported consistently high collection rates (around 99%).

Why the city opted out of HB581: City leadership described their Opt-Out decision as driven by concerns the law would (1) redistribute tax burden disproportionately to commercial and rental properties, (2) create inequities between long-term homeowners and new buyers, (3) potentially constrain municipal and school borrowing capacity from credit-rating agencies, and (4) risk unintended impacts on housing turnover and affordability. The board later adopted the opt-out resolution as part of the consent agenda; the resolution will be filed with the Georgia Secretary of State.

Next steps: The district finance office will continue to coordinate timing for FY26 revenue estimates with the county assessor and the tax commissioner to finalize digest projections used in the district27s budget.