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FIPS: 13089•Rank #28 National•Rank #1 in GA
DeKalb County, GA
Forward-Looking Municipal Debt, Assessment Lag & Carrying Cost Audit
Elevated Tax Drift Risk
96% Conf.
Tax Drift Index
63.3/ 100
Elevated Drift Risk
DeKalb County Executive Risk Briefing
MSRB EMMA Disclosures & US Census BureauAugust 2026
DeKalb County carries a Elevated Tax Drift Score (63.3/100) based on $7,100 in overlapping municipal debt per capita and a +23.8% CAD assessment lag spread. Projected 3-year millage escalation of +0.17% (+17 bps) indicates an estimated +$1,438/yr escrow adjustment on median-priced properties.
Median Home: $375,000Median Income: $76,000Effective Tax: 1.2%
Municipal Debt Per Capita
$7,100
9.3% of Median Income
CAD Valuation Lag
+23.8%
Assessed Value trailing Market HPI
3-Yr Millage Escalation
+17 bps
Effective Rate: 1.2% → 1.3%
Projected Annual Escrow Shock
+$1,438/yr
Estimated on median assessed home
Interactive Property Tax & Escrow Shock Simulator
Model forward-looking ad valorem tax obligations and monthly escrow adjustments for a specific parcel in DeKalb County, GA.
$375,000
$0
Current Annual Tax
$4,425
@ 1.18% eff. rate
Year 3 Projected Tax
$5,863
@ 1.35% eff. rate
Net Escrow Increase
+$1,438/yr
+$120/mo mortgage escrow
Projected Shock Attribution Breakdown+17 bps rate shift
1. Muni Bond Debt Service
+9 bps
I&S bond amortization
2. Operating Deficit Drift
+8 bps
M&O budget expansion
3. CAD Valuation Catch-up
+$685/yr
+$58,013 assessed base
Overlapping Taxing Jurisdictions & Debt Obligations
Breakdown of autonomous debt issuers assessing ad valorem property taxes on parcels within DeKalb County.
| Entity Name | Entity Type | Outstanding Bond Debt | Debt / Student or Cap | Adopted Millage |
|---|---|---|---|---|
| DeKalb County School District | ISD | $1.8B | $19,200 | 1.010% |
5-Year Historical Drift Score & Effective Rate Trajectory
2022
56
1.1% eff.
2023
58
1.1% eff.
2024
60
1.2% eff.
2025
62
1.2% eff.
2026
63.3
1.2% eff.
Statutory Constraint & Legislative Policy
Equalized Homestead Option Sales Tax (EHOST) provides 100% county operational tax credit to homesteads.
Data Provenance & Audit Citations