DeKalb tax office reports 20% rise in senior homestead exemptions after 2023 reforms

DeKalb County tax officials told the Finance, Audit and Budget Committee that changes approved by voters and enacted after 2023 have sharply increased take-up of senior homestead exemptions.

"We have good news today," Assistant Tax Commissioner Terry Gordon said, reporting that more than 36,000 DeKalb residents age 62 and older received one of the county's senior exemptions by 2025, an increase of almost 20% since the legislative changes took effect Jan. 1. Gordon credited updated income thresholds, targeted mailings and expanded outreach for the rise.

Tax Commissioner Irving Johnson and staff outlined the eligibility and application process: applicants must own and occupy the home as of Jan. 1, register vehicles in DeKalb and not hold a homestead exemption elsewhere. The normal application deadline is April 1; this year House Bill 92 provided an additional 45-day window, creating two application periods. "If you come after April 1, generally, it would apply to the next year," a tax office representative said, describing how late applicants are held for the following tax year.

Officials walked the committee through three specific legislative changes (identified in discussion as House Bills 591, 593 and 594) that raised income limits and created or adjusted senior exemptions that had not been changed since 1998. Staff said the adjustments were intended to help residents vulnerable to rising assessments and a tight housing market.

The tax office emphasized multi-channel outreach: in-person and virtual seminars, presence at senior centers (with staff at Lou Walker on Tuesdays, and at North Central center), mailings to more than 30,000 homeowners estimated to be newly eligible, social media and traditional advertising. The office also said it improved back-end data by adding software to estimate birthdays and cross-reference parcels, which helped identify long-term owners without existing exemptions.

Commissioners asked about expanding in-person workshops and bringing the outreach to additional senior centers across districts; staff said they have run pilots at Lou Walker and North Central and will provide proposals for rotating workshops. Committee members also requested the tax office produce a plan for one workshop per district during the down season between December and March.

Officials noted that some applicants discovered they were eligible for multiple exemptions after applying, boosting approvals across all senior exemptions. The tax office said it has made online applications available but will continue in-person assistance for seniors who need help with forms.

The committee welcomed the report and asked the tax office to continue coordinating with commissioners to expand outreach ahead of future application cycles. The presentation closed with commissioners urging wide notice so eligible residents do not miss savings created by the new exemptions.