Q: What is the property tax process?
A: Please click
here for the Summary of Assessment Administration section.
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Q: Who determines the value of my property for tax purposes?
A: The Cobb County Board of Tax
Assessors is responsible for setting the value of all taxable property
in the county each year. The day-to-day management of the office is
the responsibility of the Director/Chief Appraiser.
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Q: Who appoints the Board of Tax Assessors?
A: Members of
the Board of Tax Assessors are appointed by the Cobb County Board
of Commissioners. Once appointed, the board serves autonomously for
approximately four year terms.
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Q: Who appoints the Director/Chief Appraiser?
A: The Director/Chief Appraiser
is appointed by the Board of Tax Assessors. The day-to-day management of the office is the
responsibility of the Director/Chief Appraiser.
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Q: What laws govern the Tax Assessors?
A: The Tax Assessors are governed
by state law, provisions of the Georgia Constitution, and Rules and
Regulations of the Georgia Department of Revenue.
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Q: Who determines the value of my property and how?
A: The appraisal staff determines property values based on analysis of recent
sales and other market conditions. In this analysis, consideration is given to arms-length
“market” sales as well as distressed sales. The types of distressed sales given consideration
in this analysis include short sales, foreclosures, bank sales, other financial institution owned
sales, or any combination thereof, of comparable real property. The appraisal staff makes
recommendations of those values to the Board of Tax Assessors, which makes the final decision.
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Q: What regulation does Cobb County need to follow regarding performing site visits of my property?
A: In accordance with Georgia Law (OCGA 48-5-264.1) the chief appraiser, other members of the county
property appraisal staff, and members of the county board of tax assessors may go upon property outside of buildings,
posted or otherwise, in order to carry out the duty of making appraisals of the fair market value of taxable property
in the county, other than property returned directly to the commissioner. The person representing the board shall carry
identification which is sufficiently prominent to permit the occupant to readily ascertain that such person is
representative of the assessor's office. Also if practicable shall first advise and/or shall not enter upon such
property unless written or other reasonable notice has been provided to the occupant of the property regarding
the purpose for which such person is entering upon such property.
A pointer notice to property owners/occupants instructing the location
notification can be found in the Marietta Daily Journal, Cobb County Government Service Centers, TV 23, Cobb E-News,
water bill inserts, Cobb County's web site and the Cobb Assessor web site.
www.cobbassessor.org
Please be advised that the properties posted will receive a site visit by
an appraiser/data collector within the next 30 days. The purpose of these site visits is to update the property
record which enables our office to more accurately determine fair market values and/or make other determinations
as required by law. The appraiser/data collector will have a photo identification badge and will be driving an
appropriately marked vehicle. If there is any question about the identity of the appraiser/data collector, do not
hesitate to contact our office at 770-528-3100.
This appraiser/data collector does not set values and will only gather the
necessary property information including exterior measurements, various coding, exterior photos, etc. Collecting
this information does not require access to the interior of the home or business. If the owner/occupant is not at
the property at the time of the visit, a door hanger will be left indicating the visit. In the case of residential
property visits, if an adult is home, the appraiser/data collector will want to ask some questions in an attempt
to make sure our records are as accurate as possible. Answering these questions is purely voluntary.
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Q: Why was my property appraisal increased?
A: The Change of Assessment Notice will contain a
brief non-technical reason for the change in your appraisal. There
could be several reasons that your property appraisal increased. However,
there are two primary categories that may explain why your property
valuation was increased.
- New Construction:
If you have built a house or commercial building, added an outbuilding,
added an in-ground pool, remodeled your home, etc., you will receive
an assessment notice showing the increase in value due to the improvement.
- Value Adjusted
Due to Market: The Board of Tax Assessors is required by
law to value property at fair market value. As sales or other factors
indicate that the market value is higher than the tax appraisal,
the Board of Tax Assessors performs a reassessment to insure that
values for tax purposes are at or near fair market value. Doing
this insures that property owners are generally valued at the same
level of assessment.
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Q: My value did not change, but my tax bill went up?
A: The state Homeowner's Tax Relief Grant that previously funded a tax credit on homestead property
will not be available this year or next as this grant is tied to state budget/expense performance. Loss of this
Credit resulted in an increase for most home owners of about $228 on their 2009 tax bills, or about $77 for those
with a School Tax Exemption. This amount is more for homeowners living within one of Cobb's six cities. Also tax
bills can increase if taxing authorities increase millage rates.
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Q: I agree with my new property value, but I
think it went up too much in one year. Why did it go up so much in
a year?
A: Although the notice indicates a change in value
from last year to this year, the actual change occurred since the
property was last reassessed, generally over a three-year period.
The amount your appraisal increases from one year to another is not
a valid basis for an appeal.
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Q: How does the Floating Homestead law affect homeowners?
A: The law, which went into effect Jan. 1, 2001,
keeps certain property taxes from going up as a result of reassessments
by increasing the amount of homestead exemption.
- The increased exemption
only applies to property taxes for the county general fund. It
does not affect taxes for schools, bond indebtedness, and fire protection.
Similar laws have been approved by the residents of some
or all of the cities within Cobb County.
- It is limited to properties
otherwise qualified for and receiving homestead exemption. The benefit
is in addition to any other homestead exemptions applicable to county
taxes and does not replace them.
- The law is limited
to the owner's primary residence. The county has no acreage
limit; however some cities limit the exemption to no more than five
contiguous acres of land immediately surrounding the residence.
- The base year is the
taxable year immediately preceding the year in which the exemption
is granted to the most recent owner. In the event the house was
not complete the prior year, the base year would be the same as
the year in which the exemption is sought.
- The exemption automatically
renews annually as long as the owner continues to occupy the residence
as his or her homestead. It terminates when the property is sold
or otherwise no longer qualifies for homestead exemption.
- The county exemption
is extended to an un-remarried surviving spouse provided he or she
applies and continues to occupy the property as a homestead. The
surviving spouse must apply during the normal filing period for
filing applications for homestead following the death of a spouse.
See www.cobbtax.org for filing
period and deadlines.
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Q: If my “Floating” homestead exemption was based on a higher value and now you
are lowering my fair market value, is my bill still going to be based on the higher value?
A: No. Each home with a Floating Homestead has an established base year value.
If the fair market value is lowered below this base, the base will be adjusted accordingly
and that value will become the new base.
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Q: How do I appeal my new valuation?
A: All appeals must be submitted in writing - either
received or USPS postmarked within 45 days of the notice date. You
may want to consider sending this letter by certified mail or hand
delivery, to ensure it is received in a timely manner. Any letter
of disagreement, which identifies the property (by parcel number or
address) and is filed timely, will be accepted as a formal appeal.
Any information concerning the reasons for the appeal or information
you can share about the property will greatly assist in the review
process. Valid reasons for appealing your valuation are:
- Value:
Would the property sell for the appraised amount?
- Uniformity:
Is the appraisal uniform/equitable with other similar properties?
- Taxability:
Is the property taxable?
Click the
link for more information about the Appeals
Process.
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Q: How do I file an appeal? Is there a form?
A: Appeals can only be filed in response to a Change of Assessment Notice.
If you received a Change of Assessment Notice, you have 45 days from the date the Notice
was mailed to file an appeal. Filing an appeal is easy! There is no form. Simply write
a letter telling us that you are appealing, and if possible, explain why you disagree with
our value. You are welcome to attach additional information you want us to consider. Your
letter must include the street address of your property and the Parcel ID Number. We would
also like an email address and a daytime phone number. We cannot accept fax or email appeals!
Please be sure to hand deliver or mail your appeal POSTMARKED BY THE U.S. POSTAL SERVICE with
in the 45 day deadline. There is no authority to extend this deadline, whatever the circumstance.
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Q: My fair market value was lowered by your office, but my County tax did not change. Why?
A: The Floating Homestead Exemption increases each time a homestead is reappraised so that the owner
does not pay a higher County General Fund tax solely as a result of a reassessment. Over time this can amount to
a significant exemption. The county tax will not go down until/unless the fair market value is lowered more than
the exemption amount.
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Q: How do I appeal if I did not get an assessment notice this year?
A: If you did not get an assessment notice this year and you feel that your property valuation is too
high, you will have to wait until the following tax year to start the appeal process. You can start the appeal
process by completing and mailing or hand-delivering a “Taxpayer's Return of Real Property” to the Board of
Assessors' Office. You must state your opinion of Fair Market Value as of the preceding January 1.
Filing this Return is NOT AN APPEAL!
Once the “Taxpayer's Return of Real Property” form is filed, the appraisal staff will review your stated
opinion of value to determine if any adjustments should be made. A tax return is not an appeal. If your
opinion of value is not accepted, you will be sent a Change of Assessment Notice, indicating the county's
current and prior year valuation. If you are not satisfied with this proposed value, you must then file
a written appeal within 45 days of the date the Change of Assessment Notice was mailed. For information on
how to file appeals see above FAQ “How do I file an appeal? Is there a form?”
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Q: Can I appeal my valuation via e-mail or facsimile (fax)?
A: No. Your appeal will not be accepted via
e-mail or fax. Please read the important notice below:
IMPORTANT
NOTICE! Metered mail will not be accepted as proof of a timely appeal.
Only the USPS cancellation stamp will be considered when determining
if an appeal letter mailed has been filed on time.
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Q: What happens once I appeal my valuation?
A: Once a timely appeal letter is received and if
the appeal letter does not specify that the owner chooses Arbitration,
the following appeal process is set into motion:
- An acknowledgement
letter and an owner's review worksheet are mailed.
- The appraisal staff
will review your appeal and make a recommendation to the Board of
Tax Assessors.
- If the board decides
to make a change in the valuation, you will be notified in writing.
If you are dissatisfied with the revised appraisal, you may file
a written appeal within 21 days to the Board of Equalization.
- If the board does not
make any adjustment in your appraisal, you will be notified in writing
and your appeal will be automatically forwarded to the Board of
Equalization.
- If your valuation is
appealed or forwarded to the Board of Equalization, you will be
notified of the date, time and location of the appeal hearing.
- During this hearing
you will have an opportunity to present your case to the Board of
Equalization. A County Appraiser will also attend the hearing and
will present supporting documentation concerning the County's
appraisal of your property. Following the presentations, the Board
of Equalization will make a ruling on the appeal. You will be notified
in writing of the Board of Equalizations' official decision.
- If you are dissatisfied
with the Board of Equalization ruling, you can appeal to the next
level, Superior Court.
- Click here for a
Summary of the Appeal
Process.
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Q: It is beyond the 45 day appeal period for
filing an appeal. Can I get an extension?
A: Georgia Law provides 45 days for a property owner
to file a written appeal. Realizing that a county must complete work
on the annual digest by July 1, and submit it to the Department of
Revenue by August 1, the law does not provide for extensions to this
deadline.
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Q: What is the Board of Equalization and who are the members?
A: The Board of Equalization is made up of three
citizen members who are appointed by the Grand Jury and each serve three
year terms. Members selected must be qualified, competent and compellable
to serve as grand juror, owner of real property and a high school
graduate. The Board is autonomous, not reporting to any authority
of county government and must comply with Georgia Law. In Cobb County
there are four such boards that hear appeals from taxpayers on matters
of taxability, uniformity of assessment and value, and as to denials
of conservation use valuation, homestead exemption and Freeport Inventory
exemption, etc.
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Q: What is the difference between the Board
of Equalization, Arbitration and Binding Arbitration?
A:
Board of Equalization:
- There is no filing
fee
- There is no cost to
the taxpayer unless he/she chooses to hire a representative.
- The Board of Equalization
is made up of a three-person panel appointed by the Grand Jury
- No member of the Board
of Equalization has an affiliation with the Tax Assessor's
Office
- The Board of Equalization
is charged with hearing both sides (the property owner and the Tax
Assessor's Office) of a property value dispute.
- Click here for a
Summary of the Appeal
Process.
Arbitration:
- There is an $213.50 filing
fee to be paid by the taxpayer (amount subject to change).
- The taxpayer must pay
half of the cost of the Arbitration process, plus the full cost
of any hired representative. Filing fees are subject to change periodically.
- Arbitration is a legal
process defined in Georgia's Property Tax Code allowing a
taxpayer's preference for a more procedurally structured approach
to a property tax appeal.
- The arbitration process
begins with certification to the Superior Court.
- A Superior Court Judge
will appoint a referee (an attorney) to conduct the hearings on
the property tax appeal.
- The referee will schedule
an initial meeting where each party will name an arbitrator.
- Arbitrators must be
either a licensed appraiser through the Georgia Board of Real Estate
Appraisers or an Attorney.
- At the agreement of
both parties, the referee may act as a single arbitrator.
- If there is no agreement
to use a single arbitrator, the arbitrators for both sides then
choose a third arbitrator.
- The panel of three
arbitrators sits as a jury when both sides present testimony.
- The findings of this
arbitration process are non-binding and may be appealed by either
party to Superior Court.
- Click here for a
Summary of the Appeal
Process.
Binding Arbitration:
- Binding Arbitration is for Real Property
valutations only.
- May be selected by the property owner
in lieu of BOE or Non Binding Arbitration. (This request must be submitted within
45 days of the date of the Change of Assessment Notice)
- Within 30 days of filing the notice
of appeal, the taxpayer must provide a certified appraisal.
- Within 30 days of receiving the
taxpayers certified appraisal, the Board of Assessors must accept or reject the
taxpayer's appraisal value. If they choose to reject it must be certified to
appeal to the clerk of superior court within 30 days of rejecting the certified
appraisal
- Within 15 days of filing with the clerk,
the judge shall issue an order authorizing arbitration.
- Within 30 days the arbitrator schedules the
hearing.
- By written consent of both parites, the
arbitrator provisions may be waived at any time during the process.
- Within 30 days of the hearing, the
arbitrator shall render a decision. The arbitrator must choose between the taxpayer's
value or the Board of Assessors value.
- The "Loser" must pay the cost of the arbitrator.
- The decision of the arbitrator is FINAL.
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Q: What are the costs for a Superior Court
appeal?
A: A Superior Court appeal requires an $213.50 filing
fee (amount subject to change). The taxpayer must pay the full cost of his/her legal representation.
Filing fees are subject to change periodically.
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Q: If I appeal my valuation, will the resulting
decision be used in future years?
A: Under State law, Real property, the value of which
was established by an appeal in any year, that has not been returned
by the taxpayer at a different value during the next two successive
years, may not be changed by the Board of Tax Assessors during such
two years for the sole purpose of changing the valuation established
or decision rendered in an appeal to the Board of Equalization or
Superior Court. In such cases, before changing such value or decision,
the Board of Tax Assessors shall first conduct an investigation into
factors currently affecting the fair market value. The investigation
shall include, but not be limited to, a visual on-site inspection
of the property to ascertain if there have been any additions, deletions,
or improvements to such property or the occurrence of other factors
that might affect the current fair market value and a review to determine
if there are any errors in the description and characterization of
such property in the files and records of the Board of Tax Assessors.
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Q: What is Conservation Use Valuation?
A: Owners of agricultural land, timberland and environmentally
sensitive land may qualify for conservation use assessment under O.C.G.A.
Section 48-5-7.4. The property owner enters into a 10-year covenant
to maintain the qualifying use during the life of the covenant. Breaching
a covenant can result in substantial penalties. For more information
visit http://www.etax.dor.ga.gov/ptd/cas/cuse/assmt.aspx
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Q: Can the Board grant an extension to the
deadlines for filing Freeport or Homestead exemptions?
A: No. Judicial decisions have confirmed that Georgia
Law does not give the Board of Tax Assessors authority to extend deadlines.
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Q: Isn't the objective of the Board of
Tax Assessors to generate as much revenue as possible by keeping the
assessed values up?
A: No. The Georgia Department of Revenue examines
the tax digest annually to ensure that overall values and other statistics
are within established standards. Failure to meet State standards
results in penalties, which can be substantial. The net taxable value
of the tax digest is used by taxing authorities to determine millage
rates.
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Q: I just bought a house. How and when do I
file for Homestead Exemption?
A: For more information on filing Applications for
Homestead Exemption and the new deadline, visit the Tax
Commissioner's Website: www.cobbtax.org
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Q: How do I remove a former spouse or a deceased
spouse from ownership?
A: Former Spouse: Provide a copy of the recorded
"Quitclaim Deed" between January 1st and April 1st of the
next year.
Deceased Spouse: If the ownership is "joint
tenants with right of survivorship", the surviving spouse will
need to provide a copy of the death certificate between January 1st
and April 1st of the next year. If it is not a "JTWRS",
then one of the following documents will need to be filed to transfer
ownership: Recorded Warranty Deed, Quitclaim Deed, Probated Will,
Deed of Assent or Executor's Deed.
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Q: I just turned 62. How do I file for School
Tax Exemption?
A: County School Tax Exemption is administered by
the Tax Commissioner's Office. Forms and information are available
at www.cobbtax.org
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Q: The website does not show my name and address
on the house I recently purchased. Why?
A: Ownership/Appraisal Data is based on the 2010
Tax Digest Date of January 1, 2010. Any purchases of property after
January 1, 2010 will not display until the 2011 Tax Digest is posted
in August 2011.
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Q: What is the responsibility of the Tax Commissioner
in the property tax process?
A: It is the Tax Commissioner's responsibility
to administer homestead and related exemptions and to bill, collect,
and distribute taxes.
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Q: What determines
an individual property tax amount?
A: The amount of tax is calculated using a property
value, exemptions, and the millage rates. ((Value x 40%) - Exemptions)
x Millage Rate = tax amount
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Q: What constitutes a millage rate?
A: The millage rate is calculated by dividing the
total amount of revenue necessary to fund the respective budget by
the total net taxable value of the tax digest. It is expressed in
terms of 1/1,000 of a dollar.
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Q: Who sets the millage rates?
A: Millage rates are set by the State, local school
board, the county governing authority, city council, and any other
taxing authorities in the jurisdiction where your property is located.
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Q: What are the millage rates
for Unincorporated Cobb County for 2010?
A: County School 18.90,State .25; County General
6.82; County Bond .22, County fire 2.56 Total 28.75
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Q: How do I find copies of deeds or plats to property?
A: Copies of deeds and plats along with other real
estate filings can be viewed for free at the following website of
the Cobb County Clerk of Superior Court www.cobbsuperiorcourtclerk.org.
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Q: Where do I find information about buying tax liens?
A: Delinquent tax is a function of the Tax Commissioners
office. For additional information visit: www.cobbtax.org.
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Q: Can I get a refund of property
taxes I paid for this year since I sold my house and moved out-of-state?
A: If you own property on January 1, you are responsible
for the ad valorem tax for the entire year even if you sell the property
on January 2. Buyers and sellers usually agree by contract to prorate
tax as part of the closing process.
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Q: I just built a house. Is there
anything I am required to file with the tax office?
A: Yes. A Tax Payer's Return of Real Property
must be filed between January 1st and April 1st. The return is available
on the forms and applications page or click
here.
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Q: I just sold part of my land.
Is there anything I am required to file with the tax office?
A: Yes. A Tax Payer's Return of Real Property
must be filed between January 1st and April 1st. The return is available
on the forms and applications page or click
here.
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Q: I just opened a business.
Is there anything I am required to file with the tax office?
A: Yes. All businesses located in Cobb County should
report Business Personal Property assets regardless of value. The
return is available on the forms and applications page or click
here.
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Q: What is the deadline for filing the Business
Personal Property Return Form?
A: Assets owned as of January 1st
of each year must be returned on or before April 1st of
each year.
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Q: Does everyone have to pay tax on business personal property?
A: No. If the Fair Market Value of ALL business assets,
including boats and aircraft are $7,500 or less, the assets are exempt
from taxes.
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Q: What is Business Personal Property?
A: Business Personal Property assets are any furniture,
fixtures, equipment, machinery and inventory used in the normal course
of your business. Leased and rented equipment must also be reported,
however, these assets are reported separately from the owned assets.
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Q: Am I required to report Business Personal Property Assets?
A: Yes. All businesses located in Cobb County should
report Business Personal Property assets regardless of value. The
return is available on the forms and applications page or click
here.
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Q: How do I report Business Property assets?
A: Business Personal Property assets must be reported
on form PT-50P. The return is available on the forms and applications
page or click
here.
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Q: What exemptions are available to businesses?
A: If your business has inventory and you are a Georgia
Manufacturer or a Distributor that ships products out of the State
of Georgia, you may qualify for "Freeport Inventory Exemption".
A Freeport Inventory Exemption Application (PT-50PF) is available
on the forms and applications page or click
here.
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Q: How does the Heavy Duty Equipment Exemption work?
A: Any equipment that qualifies as heavy duty equipment will be
allowed to claim a cumulative fair market value exemption up to $100,000 in fair
market value for tax year 2010 only.
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Q: What type of heavy duty equipment qualifies?
A: All heavy duty equipment is eligible if it meets the
description of heavy duty as outlined in the code. (O.C.G.A 48-5-444)
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Q: What happens if I don't
file a Business Personal Return or if I file it late?
A: A 10% Non-filing Penalty will be added to all
taxable unreported or late reported assets.
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Q: Can I file the Personal Property Return by facsimile or email?
A: No. Your return will not be accepted via e-mail
or fax.
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Q: Does the Personal Property
Return have to be postmarked by the United States Post Office?
A: Yes. Please read the important notice below:
IMPORTANT NOTICE! A metered
return will not be accepted as proof of a timely return. Only the
USPS cancellation stamp will be considered when determining if a return
has been filed on time.
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Q: Is there a special
tax program for Historic Properties?
A:
Historic Property
Historic property that
qualifies for listing on the Georgia or National Register of Historic
Places may qualify for preferential assessment.
The preferential assessment
shall extend to the building or structure, the real property on which
the building or structure is located, and not more than two acres
surrounding the building or structure. The real property receiving
preferential assessment may not be changed for a period of nine years.
Property under this special program must be certified by the Department
of Natural Resources as rehabilitated historic property or landmark
historic property.
• Rehabilitated Historic Property
Rehabilitated historic
property may qualify for preferential assessment where the rehabilitation:
- Has increased the fair
market value by not less than 50 percent, or,
- If income producing
property, the fair market value has increased by not less than 100
percent, or,
- Real property that is
primarily residential but partially income-producing, the fair market
value has not increased by not less that 75 percent.
• Landmark Historic Property
Landmark historic
property may qualify for preferential assessment:
- Where
the property has been certified by a local government as landmark
historic property, and
- Where
local ordinances extend the preferential assessment to:
1. tangible income-producing real property,
2. tangible no income-producing real property, or
3. a combination of tangible income-producing real property and
no income-producing real property.
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