EHOST tax exemption
What is EHOST?
EHOST (Equalized Homestead Option Sales Tax) was approved by voters in a referendum on Nov. 7, 2017. EHOST is a specific type of tax that can be used ONLY for homestead option property tax relief. Proceeds collected from EHOST are distributed in the form of a property tax exemption to all homeowners who have a homestead exemption. EHOST replaced the DeKalb County’s previous HOST exemption, effective April, 2018.
What is the difference between EHOST and HOST?
DeKalb’s former HOST (Homestead Option Sales Tax) guaranteed 80% of proceeds to go toward property tax relief for unincorporated residents of DeKalb County with a homestead exemption. The other 20% financed other infrastructure projects in Public Safety, Public Works and parks. The new EHOST guarantees 100% of proceeds to go toward property tax relief for all residents of DeKalb County with a homestead exemption, whether inside or outside the city limits.