Moderate reset risk

DeKalb County, GA — Property Tax Underwriting Guide

Georgia · Annual review at fixed assessment ratio

Estimated
Last verified June 15, 2026
Reassessment
Annual review; assessed at 40% of fair market value
Sale reset risk
Medium
Next reassessment
Annual
Appeal window
45 days from the annual notice of assessment (notices typically mailed in spring)
Multifamily underwriting

What this means for multifamily underwriting

DeKalb County (Decatur, Tucker) is an active Atlanta-metro multifamily market. Tax = (FMV x 0.40) x millage. DeKalb has both city and county bills.

Transaction type breakdown

Sale / Acquisition
Medium

Property is assessed annually at 40% of fair market value. A recent arm's-length sale is the strongest evidence of FMV and commonly drives the next assessed value toward the purchase price.

Refinance
Low

Refinance does not affect the FMV determination.

Ownership Transfer
Medium

Ownership change does not cap value; annual FMV review continues and uses the sale price as evidence.

Tax appeal information

Appeal window
45 days from the annual notice of assessment (notices typically mailed in spring)
Bill issued
August
Payment due
Due ~Oct 15 (city and county bills issued separately)
Analyst Notes

30.0 mill applied to 40% of FMV yields ~1.2% effective rate on market value.

Guide review

County guidance last reviewed: June 15, 2026

Tax-rate scope: County-level underwriting placeholder; not a parcel-specific tax rate.

Official sources: DeKalb Assessors Office

Confidence basis

40% ratio and annual review model are firm; millage is a blended county-level placeholder.

Sources

County data last verified June 15, 2026.

Parclio estimates are underwriting guidance, not legal or tax advice. Always verify millage rates, the seller's assessed value, and appeal deadlines with the county assessor or local counsel before relying on these numbers for a credit decision.

Run a tax reset estimate for DeKalb County

Use Parclio's estimator to model the post-closing tax bill, NOI impact, DSCR change, and underwriting memo language for your next DeKalb County deal.

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