Atlanta Property Tax Rate: Fulton, DeKalb, and Exemptions

The Atlanta property tax rate is a combined millage that typically lands between about 42 and 44 mills, with the exact figure depending on whether your property sits in Fulton County or DeKalb County. One mill equals one dollar of tax per $1,000 of assessed value, and Georgia assesses property at 40 percent of fair market value, so a home worth $400,000 has a taxable base of $160,000 before any exemptions.¹ What actually appears on your bill depends on which county slice of Atlanta the property occupies, which exemptions you qualify for, and how the city and county adjusted their rates during the most recent budget cycle.

What the Rate Is Made Of

Your Atlanta tax bill is not set by a single authority. Several taxing jurisdictions each levy their own millage, and the sum of those levies is your total rate. The major pieces are the City of Atlanta’s operating levy, a parks levy, a library levy, the Atlanta Public Schools rate, and your county’s general-operations rate.

On the DeKalb side, the 2025 combined rate for Atlanta properties came to 44.085 mills: roughly 11.638 mills for DeKalb County services and 32.447 mills for the city and school levies.² On the Fulton side, the county portion alone was proposed at 9.87 mills for 2025, layered on top of the same city and school levies.³

The Atlanta City Council sets the municipal portion (operations, bonds, and parks). The Atlanta Board of Education sets the school rate. Each county’s Board of Commissioners sets its own county rate. Every one of these bodies votes independently during summer budget sessions.⁴ When any of them proposes a rate above the “rollback” rate (the rate that would produce the same revenue as last year after reassessments), Georgia law requires three public hearings, newspaper advertisements, and press releases before the increase can be adopted. One hearing must start between 6:00 and 7:00 p.m. on a weekday.⁵

Fulton Side vs. DeKalb Side

Atlanta straddles two counties, and that quirk means two nearly identical homes on opposite sides of the county line can generate noticeably different bills. The city and school portions are the same everywhere inside Atlanta. The county portion differs.

For 2025, DeKalb’s county-level levy for Atlanta addresses totaled about 11.6 mills. Fulton proposed roughly 9.9 mills.²³ The DeKalb side generally carries the higher total. Rates change each year, so pulling the current millage schedule from your county tax commissioner is worth the two minutes.

How Assessed Value Is Set

Georgia does not tax the full market value of your home. Under O.C.G.A. § 48-5-7, taxable assessed value is locked at 40 percent of fair market value.¹ A home the county values at $500,000 has an assessed value of $200,000, and the millage rate is applied to that $200,000, not to the half-million-dollar market price.

The county Board of Tax Assessors determines fair market value each year as of January 1, drawing on recent arm’s-length sales, the cost to replace improvements, and neighborhood market trends.⁶ There is no fixed revaluation cycle. Assessors compare existing valuations against current sales data annually and adjust where values have drifted.⁷ You receive a notice of assessment showing the new value.

Homestead Exemptions That Lower the Bill

If you live in the home you own, homestead exemptions are the single biggest tool for cutting your tax. Atlanta residents can access both city and state exemptions, and stacking them removes tens of thousands of dollars from the taxable value.

The Basic City Exemption

Every owner-occupant qualifies for a $30,000 reduction in assessed value on the city operations, city parks, and Atlanta Public Schools portions of the bill, with no age or income requirement.⁸ That alone saves several hundred dollars a year at current rates. You have to apply. The exemption is not automatic.

Senior, Disability, and Veteran Layers

Residents 65 and older can access more relief. The City of Atlanta offers a $40,000 exemption (covering county operations and city parks) for seniors whose household net income falls below the program’s threshold, and a separate $25,000 school-tax exemption for seniors or disabled residents with net income under $25,000.⁸ At the state level, seniors 65 and over with combined household income of $10,000 or less can claim an additional $4,000 off county taxes.⁹

Qualifying disabled veterans receive an exemption of at least $32,500, potentially over $100,000, depending on the federal disability payment limits in effect for the year.⁹

Senior Assessment Freeze

Atlanta homeowners aged 65 and over with federal household income under $39,000 can freeze the assessed value at its current level. The market value on your notice may keep climbing, but the number used to calculate your tax stays locked as long as you live in the home. The freeze applies to city operations, city bonds, city parks, and county operations.⁸ Residents 62 and older can also qualify for a separate floating inflation-proof exemption at the county level that grows as property values rise.⁹

How to Apply

File your homestead application with the county tax commissioner’s office (or, in some counties, the tax assessor’s office). The traditional deadline is April 1 of the year you’re claiming the exemption. Georgia now also allows filing up through the end of the 45-day window you have to appeal your assessment notice.⁹ You must live in the home as your primary residence. Second homes, rentals, and vacant land do not qualify. Expect to show proof of occupancy, and income-based programs require tax return information.

Rental and Investment Properties

Property you don’t occupy as your primary home gets no homestead cushion. You pay the full millage rate on the full 40-percent assessed value. A rental with a $400,000 market value carries an assessed value of $160,000 and is taxed on every dollar of it, while the owner-occupied home next door might have $30,000 or more shaved off before the rate is applied. Investors sizing up Atlanta property should price their tax exposure on the unexempted assessed value, not on the numbers a neighbor pays.

A Worked Example

Say you own a home in Atlanta on the Fulton side with a fair market value of $400,000. Your assessed value is $160,000 (40 percent of market).¹ If you claim the basic City of Atlanta homestead exemption, $30,000 comes off the city and school portions.⁸ The county portion is calculated on the full $160,000, while the city and school portions apply to the reduced $130,000. At a combined rate in the low-40s-mill range, an owner-occupant on this home would owe somewhere between roughly $5,500 and $6,500 annually. The exact figure shifts each year as rates and exemptions change. An investor owning the same property without the homestead exemption would pay noticeably more.

When Bills Are Due

Deadlines depend on your county, and they are easy to mix up because the city and county bills often arrive on different schedules.

On the Fulton side, City of Atlanta taxes are normally due August 15, and Fulton County taxes are due October 15.¹⁰ Two separate bills, two separate deadlines. Paying one and forgetting the other is a common first-year mistake.

On the DeKalb side, the county bill typically offers a two-installment option. In a recent tax year the first installment was due September 30 and the second November 17, and paying in full by the first deadline avoided late fees entirely.¹¹

Both counties accept payments online by credit card, debit card, or electronic check. Card payments usually carry a processing fee. You can also pay in person at the tax commissioner’s office or by mail. Keep the confirmation number or receipt in case a dispute comes up later.

Millage rates change annually, exemption programs can be adjusted by local ordinance, and assessment values follow the real estate market. Checking your county tax commissioner’s website each summer, when new rates are adopted, is the simplest way to stay ahead of your bill.

1
Justia Law. Georgia Code 48-5-7 – Assessment of Tangible Property
2
DeKalb County Tax Commissioner’s Office. 2025 Millage Rates
3
Fulton County Government. Notice of Property Tax Increase
4
Georgia Department of Revenue. Property Tax Millage Rates
5
Georgia Department of Revenue. Property Taxpayer’s Bill of Rights
6
Georgia Department of Revenue. Property Tax – Real and Personal Property – FAQ
7
Georgia Secretary of State. Georgia Code 560-11-10 – Appraisal Procedures Manual
8
Fulton County Board of Assessors. Homestead Exemption Guide
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Georgia Department of Revenue. Property Tax Homestead Exemptions
10
Fulton County Tax Commissioner. About Our Office
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DeKalb County Tax Commissioner’s Office. Tax Bills on the Way for City of Atlanta Properties in DeKalb