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.