Real Estate Assessments
Real Estate Taxes for Sanitary Sewers
Tax Rate for 2011 Taxes
For the tax year 2011 (collected in 2012), the District's tax rate multiplier was 0.111 per $100 of assessed valuation. A home assessed at $50,000 was taxed $55.50 for Sanitary District services provided during that year.
Expenses funded by Taxes Collected
The consensus of the Board of Trustees has been that users should be billed according to how much sanitary service they require rather than according to the property they own. Most of the District's expenses are paid for by User Fees.
Taxes are collected for paying the District's share of FICA and other employee expenses and for funding what is called the "Public Benefit Fund." That is money that is used to complete projects that the Board feels are for the good of all the users of the District.
Taxing Ordinance
The taxing ordinance is on the agenda for the December Board meeting each year. Public Input is invited at that and all other meetings of the Board of Trustees.
Tax Collection
Taxes for the Sanitary District are collected by DeKalb County as part of the County's yearly property tax bills. Each spring, bills are issued for taxes due on the preceding year. The DeKalb Sanitary District is a separate taxing body from the City of DeKalb or DeKalb County.
Other Real Estate Assessments
To assure that existing residents are not over-burdened by the cost of adding new property to the District, various charges are levied against new development.
- A Connection Fee of $400 per P.E. ($1,400.00 for a single-family detached home) is charged for new hook-ups to the sanitary sewer system.
- An Annexation Fee of $3,000.00 per acres is charged for bringing new land into the District.
- A Plan Review Fee is charged for the engineering and administrative review of plans for proposed development. The amount charged depends upon the scope of the project and the time and expense required for District review.
