DeKalb County Incentives Policy
In 2016, the DeKalb County Board of Commissioners approved an Incentives Policy administration to authorize fee waivers, reductions, and matching funds, and other economic development incentives for business retention and expansion within targeted industries that meet established criteria.
Decide DeKalb collaborates with DeKalb County to create a comprehensive incentives package to businesses that includes Decide DeKalb Development Authority incentives, such as Conduit Bonds, Tax Abatements, in addition to County incentives, such as Workforce Development Training and fee reductions or waivers proposed in this policy.
DOWNLOAD our Incentive Policy resolution, policy and presentation to learn more.
DOWNLOAD our DeKalb County Economic Development Application to take advantage of our incentives.
Enterprise Zone Tax Credits
Enterprise zones are crucial tools in a county’s promotion of investment; they encourage useful employment, diversify overall business activity, provide a foundation for future economic growth and promote challenged areas needing special assistance.
The DeKalb County Board of Commissioners voted unanimously on Dec. 20, 2001, to enact EZ legislation, paving the way for the EZ program to offer economic incentives to qualified businesses.
Applications are reviewed when received. Please be sure to include the following:
- $250 in certified funds with your application
- Make funds payable to “DeKalb County Government”
- Submit four complete copies of the application, checklist and the certification form
- Return completed form to:
Decide DeKalb Development Authority
125 Clairemont Avenue, Suite 150
Decatur, GA 30030
Property Tax Incentives
Decide DeKalb provides eligible companies with property tax incentives for qualified projects or property resulting from new investments. We can phase in the incentives across 10, 15 or 20 years, reducing – but not eliminating – property taxes.
“Real property” is land, and all the things that attach to it, such as buildings. “Personal property” is everything else: things that are not dug into the land or nailed down, such as machinery/equipment. Partial abatements of property taxes to incentivize investments directly benefiting DeKalb County are considered per the information submitted in the application.
State Tax Credit Assistance
Decide DeKalb helps companies to apply for and obtain these state tax credits:
Job Tax Credit
This opportunity provides for a statewide job tax credit for any business or its headquarters engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries. However, it does not include retail businesses.
If the business meets other requirements, job tax credits are available to businesses of any nature, including retail businesses, in counties recognized and designated as the 40 least-developed counties. The exact value of the job credits depends on how many jobs the business created and where.
This map shows how all Georgia counties and census tracts rank as economic tiers, based on unemployment rate, per capita income and percentage of residents whose incomes are below poverty level.
Inventory Tax Exemption Incentives
DeKalb County can exempt:
- Up to 100 percent of inventory from property tax under Georgia’s local option “freeport” law for a company’s qualified product
- Raw material, work-in-process and finished goods inventory
- Distribution centers and warehouse inventories from property taxes, if the inventory is to ship out of state
Georgia businesses pay no state property taxes on inventory held in their factories and warehouses. Many Georgia counties also exempt inventory from local property taxes.
Sales & Use Tax Exemption
Georgia can exempt:
- Manufacturing production machinery state and local sales tax
- Machinery or components bought to upgrade or replace existing machinery
- The remanufacturing of aircraft engines and components
The state also offers companies opportunities to purchase various types of tax-free goods and services. The Official Code of Georgia Annotated § 48-8-3 defines these and several key exemptions.
For sales and use tax forms, visit the Georgia Department of Revenue.
For more about state-offered incentives, visit www.georgia.gov or contact us.
Local governments, which undertake redevelopment and revitalization efforts in certain older commercial and industrial areas, can now qualify those areas for the state’s maximum job tax credit of $3,500 per job.
This incentive, which is available for new or existing businesses that create two or more jobs, is a job tax credit that the county can take against the business’s Georgia income tax liability and payroll withholding tax. We will consider state and or local designations for areas that are within or beside a census block group with 15 percent or more poverty where an enterprise zone or urban redevelopment plan exists.
Opportunity zones are beneficial because they welcome:
- The maximum job tax credit allowed under law: $3,500 per job created
- The lowest job creation threshold of any job tax credit program: two jobs
- Job tax credits against 100 percent of Georgia income tax liability and withholding tax
- Businesses of any nature to qualify, not just those defined as a “business enterprise”