Quick lookup — metro Atlanta counties (confirmed)
These are the four counties our calculator currently covers in Georgia. Status for each was confirmed from Board of Tax Assessors public records. Many other Georgia counties also opted out — see below for how to check yours.
County government and school district both opted out for 2025
County government and school district both opted out for 2025
County government and school district both opted out for 2025
County government and school district both opted out for 2025
Status confirmed for tax year 2025. Opt-out decisions vary widely across Georgia's 159 counties and the state does not maintain a central list — for any county outside this set, check your county's Board of Tax Assessors or county commission minutes from late 2024.
What HB 581 actually does — and what opting out changes
Georgia's standard formula multiplies fair market value by the 40% constitutional assessment ratio, subtracts exemptions, and applies the combined millage rate from your county, city, and school district. In a rising market — metro Atlanta median home values rose roughly 40% from 2020 to 2024 — that pass-through pushed bills up nearly as fast as values, even with stable millage. HB 581 was designed to interrupt that: for homesteaded primary residences in opted-in jurisdictions, year-over-year growth in taxable value is capped at inflation (CPI), typically 2–4%. The cap resets when the property changes hands.
Opting out cancels the cap. Where a county or school district opted out, taxable value can rise with the market each year, subject only to the 40% assessment ratio. The standard $2,000 statewide homestead exemption still applies, and so do any local senior, veteran, or disability exemptions you already qualify for. Mechanically, the bill works exactly as it did before HB 581 — only the cap is absent.
Rationale cited for opting out
Counties and school districts that opted out generally cited revenue mechanics. Local governments and school districts in Georgia are constitutionally required to balance budgets, and they rely on year-over-year growth in the assessment base to fund salaries, contracts, and capital projects. HB 581 caps that growth at inflation, and the law includes no state-level mechanism to reimburse the difference.
School districts cited this dynamic most often in public hearings. Teacher salaries and operating costs have historically risen faster than CPI, so capping revenue growth at inflation creates a divergence between cost growth and revenue growth. Public statements from the Fulton and DeKalb school boards framed the alternatives as opting out, or remaining opted in and later adjusting through service reductions or millage-rate increases that require rollback-rate public hearings.
Effect on tax bills in opted-out counties
In an opted-out county, taxable value continues to rise with market appreciation — the CPI cap does not apply. Other protections from before HB 581 remain in place: the $2,000 statewide homestead exemption on primary residences, plus any local senior age-65, veteran, disability, or pre-existing floating homesteads that homeowners already qualified for. Cobb and DeKalb offer large senior exemptions; Fulton stacks additional homestead amounts inside the City of Atlanta. None of those mechanisms were modified by the opt-out.
The effect varies with length of ownership. A homeowner in an opted-in county who has held the same residence for many years would see taxable value reset to inflation-only growth from 2025 forward. In an opted-out county, taxable value continues to track market-rate assessment growth annually, offset by whatever county-level exemptions the homeowner qualifies for.
Property tax appeals are unchanged by HB 581 status. Georgia homeowners continue to have 45 days from the date on the annual assessment notice to file Form PT-311A. The Georgia property tax appeal calculator covers the appeal math and process.
Where opt-out status is published
Opt-out decisions can be revisited annually. They are adopted through public hearings (typically November or December for the following tax year) and published in three places:
- County Board of Tax Assessors sites — opt-out resolutions are posted when adopted. Fulton, DeKalb, Gwinnett, and Cobb maintain searchable resolution archives.
- County commission meeting minutes from late prior year, which include the public hearing record for opt-out resolutions.
- Local news coverage from the Atlanta Journal-Constitution, Georgia Public Broadcasting, and county-level outlets.
When a county reverses an opt-out, the floating homestead applies going forward, but the cap resets to that year's assessed value as the new floor — it does not back-date to earlier values.
Frequently asked questions
What is HB 581 and when did it take effect?
Georgia House Bill 581, known as the Save Our Homes Act, took effect on January 1, 2025. It creates a statewide floating homestead exemption that caps annual growth in a homestead's taxable value at the rate of inflation (measured by the Consumer Price Index). The law was framed as protection for long-term homeowners against rapid assessment growth in hot real-estate markets.
Which Georgia counties opted out of HB 581?
All four metro Atlanta counties — Fulton, DeKalb, Gwinnett, and Cobb — formally opted out for tax year 2025, including each of their school districts. Several other large counties (Chatham, Richmond) and most metro school districts opted out as well, citing concerns about long-term revenue stability and the absence of any state mechanism to reimburse them for capped growth.
Where is opt-out status published for each county?
Opt-out status is published by each county individually — typically on the Board of Tax Assessors website and in county commission meeting minutes from late 2024. The state does not maintain a central public-facing list. The four metro counties covered on this page (Fulton, DeKalb, Gwinnett, Cobb) have confirmed status reflected in the calculator. Status for other counties is available through county-level sources, and opt-out decisions can be revisited annually.
What does opt-out mean for my property tax bill?
If your county opted out, the HB 581 floating homestead cap does not apply. Your assessed value can rise with market appreciation, subject only to the existing 40% statewide assessment ratio. You still receive the traditional $2,000 statewide homestead exemption on your primary residence, and any local senior, veteran, or disability exemptions you already qualified for. Long-term, this means homeowners in opted-out counties may see larger year-over-year tax bill increases during rapid market appreciation than homeowners in opted-in counties.
What rationale did the metro counties cite for opting out?
The public rationale across all four metro county commissions was substantially similar: HB 581 caps revenue growth without providing a state-level reimbursement mechanism. Local governments and school districts that rely on property tax appreciation to fund schools and services projected structural shortfalls over time without the cap removed. The Fulton and DeKalb school boards specifically cited the impact of capped school millage on operating budgets in their adopted resolutions.
Can my county reverse its decision in future years?
Yes. HB 581 opt-out and opt-in decisions can be revisited each year through the same public-hearing process. If a future commission changes course, or if a future state legislative session modifies the framework, the floating homestead would apply going forward. The four metro Atlanta counties are likely to revisit annually given how visible the issue has become; check the relevant Board of Tax Assessors site each spring before annual notices mail.
What protections remain for homeowners in opted-out counties?
Three mechanisms remain unchanged by the opt-out. The $2,000 statewide standard homestead exemption applies to primary residences; local senior age-65, disability, and veteran exemptions continue to apply where homeowners qualify (these are typically larger than the statewide $2,000 minimum); and the appeal process remains available — Georgia homeowners have 45 days from the date on their annual assessment notice to file Form PT-311A. Cobb and DeKalb have particularly large senior exemptions, and Fulton stacks additional homestead amounts inside the City of Atlanta.
Sources
- Georgia General Assembly — House Bill 581 (2024 Session). Text and implementation details at legis.ga.gov.
- Georgia Department of Revenue — Property Tax Administration guidance. dor.georgia.gov.
- County Board of Tax Assessors public records: Fulton, DeKalb, Gwinnett, and Cobb — opt-out resolutions adopted Nov–Dec 2024.
- U.S. Census Bureau ACS 5-year estimates — median home values and median real estate taxes paid, used for the worked examples and effective-rate references.
This page provides editorial context and planning estimates only. Opt-out status and tax mechanics can change year to year. For the official position for any specific year, contact your county Board of Tax Assessors directly.