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DeKalb County adopts 2025 millage rates; EHOS sales-tax credit reduces many homeowners' county bills
Summary
After a third public hearing July 8, the DeKalb County Board of Commissioners approved a substitute set of millage rates for 2025. County staff said the Equalized Homestead Option Sales tax (EHOS) will provide a 100% credit on the two countywide millage components for most homestead properties, producing a net county tax decrease for many owners.
The DeKalb County Board of Commissioners on July 8 adopted substitute millage rates for 2025 after a third public hearing and staff presentation on how the county’s tax digest, exemptions and the county’s EHOS sales-tax credit interact.
County finance staff explained the millage concept and presented the recommended substitute that calculates combined millage levies for the unincorporated area at a total of 20.81 mills. The presenter emphasized that, because DeKalb County applies the Equalized Homestead Option Sales tax (EHOS) as a 100% credit against the two countywide millage components (general and hospital funds), many homeowners with a homestead exemption should see a lower net county tax bill this year than last year.
The presentation showed example calculations for homestead parcels and used the county’s average homestead fair-market value to illustrate the effect: for a $450,000 home the county staff’s estimate showed a net county tax reduction of roughly $280 compared with 2024, driven by the larger EHOS credit for 2025. Staff also noted an additional drawdown of a prior EHOS reserve balance to provide extra tax relief on this year’s bills; the packet and staff remarks contained slightly different totals, which staff corrected during the hearing and said they would reconcile before final billing.
Speakers during the public hearing included residents who opposed the rollback calculation as misleading and questioned EHOS’s distribution; county staff answered detailed questions from commissioners about how the EHOS credit is applied, the use of available reserves, and the timeline for tax-billing software changes. After staff recommended approval of the substitute, the board approved the substitute at the conclusion of the hearing.
The board’s approved substitute will be reflected in the tax bills that the Tax Commissioner will print and mail. Staff told commissioners they will continue to coordinate with the Tax Commissioner’s office on technical testing to avoid delays in billing and to implement a portion of reserved EHOS funding for 2026 if system tests require postponement.
The board’s action at the July 8 meeting was procedural adoption of the substitute millage rates; final tax billing and credits will be administered by the Tax Commissioner under Georgia law and county procedures.
