home > economic development > faq's

Enterprise Zone Program Frequently Asked Questions

1. What is the Enterprise Zones (EZ) program?
   The EZ program is a tax exemption vehicle designed to stimulate economic development in depressed areas of DeKalb County.
    
2. How are the EZ eligible areas determined?
   EZ eligible areas are determined based upon state-mandated criteria. An area must meet at least three of the following five criteria:
   1. Evidence of pervasive poverty
   2. Unemployment
   3. General Distress
   4. Under-development
   5. General Blight
      
      
3. Where are the Enterprise Zones located?
   Enterprise Zones are located throughout DeKalb County.
   
   
4. Are there any other criteria I must meet?
   Yes. You must either:
   1. Create five full-time new jobs in the Enterprise Zone, or
   2. Make improvements on the existing structure such that the improvements made to the structure exceeds the present appraised value of the land (as determined by the DeKalb County Tax Assessor) by a 5:1 ratio.
      
   
   The jobs and/or investment must be completed prior to submitting an application.
   
   
5. What are the advantages of having an Enterprise Zone designation?
   Starting in the year following the designation, the project will receive 10 years of tax exemptions based on the following schedule:
   • Years 1 - 5      100% exemption
   • Years 6 - 7      80% exemption
   • Years 8           60% exemption
   • Years 9           40% exemption
   • Years 10         20% exemption
     
     
6. Are there any additional benefits I can receive?
   If you create five or more new full-time jobs in the Zone, you may also receive up to $10,000 in each of the following categories:
   • Building Permit Fees
   • Business License Fees
   • Water/Sewer Tap-on Fees
     
     
7. What is the process to receive an Enterprise Zone Designation?
   The process is summarized in the Enterprise Zone illustration guide. Click here to review. The entire process takes approximately 6 months.
   
   
8. What if I need a zoning change or variance?
   An EZ application must be zoned properly to receive the designation. For further assistance regarding this issue, please contact the Office of Economic Development.
   
   
9. Can a non-profit group apply for an Enterprise Zone designation?
   No.
   
   
10. I opened my business in an Enterprise Zone 4 months ago. Can I receive a "retroactive" designation and received exemptions?
    An applicant cannot receive retroactive benefits, and is only entitled to benefits in the year following the one in which their application for EZ designation is approved by the Board of Commissioners. For more information on EZ eligibility, contact the Office of Economic Development at 404-687-2730.
    
    
11. How much does it cost to apply?
    All applications must be accompanied by a certified check for $250.00 and made payable to DeKalb County Government.