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Senior Homestead CheckHelping Decatur seniors keep their tax breaks Español

What we found

At least 1,259 City of Decatur households that already qualify, on the evidence of their own filings, are paying about $1.2 million a year more in property tax than they need to.

The problem is mostly not who qualifies. It's a system that makes relief something homeowners must claim, claim twice at two offices, and claim again at each age milestone.

The gaps the records prove

These homes already have the evidence on file at one office. The other office's matching exemption is missing.

Missing exemptionOfficeHomesRelief missed per year
DeKalb homestead, though the city's is on fileDeKalb County346$780,000–$830,000
City homestead (GH-1), though DeKalb's is on fileCity583$260,000
City GH-3, with age 62+ and low income already shown to DeKalbCity294$81,000
City GH-2, with age 65+ already shownCity78$13,000
City school exemption for 70+, with age already shownCity9$41,000

The highlighted row is the biggest gap: about two-thirds of all the relief missed. Some homes have more than one gap. County figures are modelled from what recent filers receive and are shown as a range. Another 225 homes where an owner is shown to be 65+ may qualify for a city school exemption depending on income; they are not counted in the total.

Where it breaks: two offices, two forms

Owners who bought decades ago nearly all hold a homestead at both offices. Recent buyers often file with DeKalb at closing and never file the city's separate form, and the gap doesn't close by itself.

Bought before 1990231 of 246 homes have both; 5 county only, 9 city only94%Bought 1990–99530 of 567 homes have both; 14 county only, 18 city only94%Bought 2000–091,000 of 1,134 homes have both; 73 county only, 50 city only88%Bought 2010–14852 of 950 homes have both; 50 county only, 37 city only90%Bought 2015–191,130 of 1,363 homes have both; 125 county only, 78 city only83%Bought 2020–22726 of 1,012 homes have both; 181 county only, 64 city only72%Bought 2023–24396 of 514 homes have both; 60 county only, 41 city only77%Bought 2025128 of 252 homes have both; 64 county only, 40 city only51%Bought before 1990231 of 246 homes have both; 5 county only, 9 city only94%Bought 1990–99530 of 567 homes have both; 14 county only, 18 city only94%Bought 2000–091,000 of 1,134 homes have both; 73 county only, 50 city only88%Bought 2010–14852 of 950 homes have both; 50 county only, 37 city only90%Bought 2015–191,130 of 1,363 homes have both; 125 county only, 78 city only83%Bought 2020–22726 of 1,012 homes have both; 181 county only, 64 city only72%Bought 2023–24396 of 514 homes have both; 60 county only, 41 city only77%Bought 2025128 of 252 homes have both; 64 county only, 40 city only51%
Share of likely owner-occupied homes with a homestead exemption at both the City of Decatur and DeKalb County, by year of purchase. Recent buyers are highlighted. City of Decatur 2026 tax bills and DeKalb County records.

Where it breaks: income tests

When a city exemption depends only on age, nearly every senior whose DeKalb records show their age also claims it. When the city adds an income test with a different definition of income, take-up falls to about half.

Any city senior exemption513 of 542 households whose DeKalb records already show they qualify95%School, 70+ (no income test)145 of 155 households whose DeKalb records already show they qualify94%GH-2, 65+ (no income test)147 of 166 households whose DeKalb records already show they qualify89%GH-3, 62+ (income test)184 of 350 households whose DeKalb records already show they qualify53%Any city senior exemption513 of 542 households whose DeKalb records already show they qualify95%School, 70+ (no income test)145 of 155 households whose DeKalb records already show they qualify94%GH-2, 65+ (no income test)147 of 166 households whose DeKalb records already show they qualify89%GH-3, 62+ (income test)184 of 350 households whose DeKalb records already show they qualify53%
Share of households claiming each city exemption, among households whose DeKalb exemption already shows they meet the age (and for GH-3, income) requirement. 2026 tax year.

Every neighborhood has gaps

In almost every part of the city, close to one home in five already has a proven gap. It isn't one neighborhood's problem.

Fewer than 10 homes, not shownUnder 10% of homes in this block have a proven gap10% to 20% of homes in this block have a proven gap20% to 30% of homes in this block have a proven gap30% or more of homes in this block have a proven gap
Under 10%10% to 20%20% to 30%30% or moreFewer than 10 homes
Share of homes in the analysis with a proven missing exemption, by 2020 census block, within city limits. Blocks with fewer than 10 homes are hatched, and the map shows ranges, not exact counts. Unshaded areas have no homes in the analysis.

Seniors who have never filed

Census counts suggest about 150 senior-headed owner households in Decatur have no senior exemption at all (90% range: 30 to 330). Public records can't show who they are, because the only age information in them comes from exemptions already filed. That's why the address check lists every senior exemption, so owners can see which ones they haven't claimed.

What would fix it

  1. One homestead, recognized by both offices. The city could accept DeKalb's homestead approvals, or both could use one application.
  2. Age-only exemptions granted when age is already proven. GH-2 and the 70+ school exemption have no income test.
  3. Accept DeKalb's income finding. A DeKalb senior exemption capped at $37,500 of Georgia net income already meets the city's GH-3 limit.
  4. Reach buyers at closing with one notice covering both applications and both deadlines.
  5. Contact the households with proven gaps, without implying anyone did something wrong.

No one is being billed in error: both offices apply the exemptions on file, as the law requires. Wider take-up shifts some tax to other owners rather than cutting revenue dollar for dollar. See About the data for methods and limits.