FAQs

Please click here for the Summary of Assessment Administration section.

We do not revalue properties on a set schedule such as every three years.  The law requires us to maintain the fair market value on your property.  This means the Assessors office must maintain a value on your property that we feel you can sell your property.  We review all the sales in the County each year and compare the sale prices to the values we have on the individual parcels.  When the sales prices in the area are higher (or lower) than the value the Tax Assessors have on the property, it is time to revalue the parcel.  In an active, hot real estate market, it is quite possible that a parcel can get a new value annually.

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.

Members of the Board of Tax Assessors are appointed by the Cobb County Board of Commissioners. Once appointed, the board serves autonomously for four year terms.

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.

The Tax Assessors are governed by state law, provisions of the Georgia Constitution, and Rules and Regulations of the Georgia Department of Revenue.

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.

Click here to view Upcoming Site Visits

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.

Sales Comparison/Market Approach – This method estimates the property’s value by reference to comparable sales. The four main steps are: (1) collecting and analyzing the property data, (2) selecting appropriate units of comparison, (3) making reasonable adjustments based on market data, (4) applying the data to the subject property.
Cost Approach – This method seeks to determine the replacement cost new of an improvement less depreciation plus the land value. This method estimates the value of the property by estimating the cost of construction based on replacement or reproduction cost new or trended historical cost. Depreciation is then subtracted. The land value is then added to the improvement value.
Income Approach – Using Direct Capitalization which is the process of converting income to value in the income approach by dividing a current income figure by a market derived overall rate (OAR). The five main steps are: (1) estimate the gross income of the property from market data, (2) estimate the operating expenses from market data, (3) estimate the net income, (4) selection of appropriate capitalization rate, (5) compute the value by capitalization. This approach works off the concept that the net income divided by the capitalization rate will equal the property’s value.

• Glossary for Property Appraisal and Assessment, International Association of Assessing Officers, 1997.
• Property Assessment Valuation, International Association of Assessing Officers, 1977.
• Mass Appraisal of Real Property, International Association of Assessing Officers, 1999

Tax bills can increase if taxing authorities increase millage rates.

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 https://dor.georgia.gov/conservation-use-assessment-information or https://cobbassessor.org/cuva-georgia-code

No. Judicial decisions have confirmed that Georgia Law does not give the Board of Tax Assessors authority to extend deadlines.

• 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 than 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.

The appraisal staff determines property values based on analysis of recent sales and other market conditions. In this analysis, consideration is given to a bona fide sale as defined in O.C.G.A 48-5-1 as follows: (1.)’Arm’s length, bona fide sale’ means a transaction which has occurred in good faith without fraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including but not limited to a distress sale, short sale, bank sale or sale at public auction.” The appraisal staff makes recommendations of those values to the Board of Tax Assessors, which makes the final decision.

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.

The Assessment Notice will contain a brief non-technical reason for any change in your property appraisal. There could be several reasons that your property appraisal increased or reduced. Below are very general situations that may explain why your property valuation was changed.

• 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 or lower than the tax appraisal, the Board of Tax Assessors performs a reassessment to ensure that values for tax purposes are at or near fair market value. Doing this ensures that property owners are generally valued at the same level of assessment.
• With the passage of SB 346 in 2010, the law now requires that the taxable value not exceed the sale price for one year following the property ownership transfer in an arm’s length bona fide sale. (i.e. if a home sold for $350,000 in 2023, the taxable value for 2024 cannot exceed $350,000.)

Although the notice indicates a change in value from last year to this year, the actual change occurred since the property was last reassessed. The amount your appraisal increases or decreases from one year to another is not a valid basis for an appeal.

A standard Appeal form will be available on the Tax Assessors’ website www.cobbassessor.org under the tab “Forms.” 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 completed form by certified mail or hand delivery, to ensure it is received in a timely manner. Any form or letter of appeal, 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
• Click the link for APPEAL FORM

Appeals can only be filed in response to an Assessment Notice. If you received an Assessment Notice, you have until the expiration of the appeal period to file an appeal. Filing an appeal is easy! Appeal Link

A standard appeal form is available on the Tax Assessors website at www.cobbassessor.org under the tab “Forms.” Or you may simply write a letter telling us that you are appealing, indicate your appeal route choice, 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. Please be sure to hand deliver or mail your appeal POSTMARKED BY THE U.S. POSTAL SERVICE by the expiration date of the appeal period.

The Floating Homestead Exemption increases each time the value of a homestead is increased 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.

Beginning in 2011 and in accordance with new state law, the tax assessors’ office will mail Annual Assessment Notices to all owners of taxable real property whether or not values are changed. This notice will contain an estimate of taxes based on the most applicable tax rates and the current year value. If the values are not changed, it is likely the tax amount will remain the same unless there is a change in the tax rates of the county, city, schools, etc.

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. 

• An acknowledgement letter is 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 dissatisfied with the revised appraisal, the owner may file a written appeal within 30 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.
• Either party to the appeal may request a list of witnesses, documents or other written evidence to be presented at the hearing by the other party, which shall be provided no less than seven (7) days prior to the hearing.
• During this hearing the owner will have an opportunity to present his/her 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 the appealed property. Following the presentations, the Board of Equalization will make a ruling on the appeal and will notify the attendees of its decision. Both parties will also be notified in writing.
• If the owner is dissatisfied with the Board of Equalization ruling, they can appeal to the next level, which is Superior Court.
• If the property owner elects to have his/her appeal heard by a Hearing Officer of Arbitration, that election must be stated in the original appeal letter or form.
• Refer to OCGA 48-5-311 for the complete official appeal process and/or click here for a Summary of the Appeal Process.

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.

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.

Board of Equalization:

• No cost unless taxpayer hires agent or lawyer
• Property Owner may appeal based on taxability, uniformity, value, and denial of exemptions.
• Board of Tax Assessors (BTA) acknowledges receipt of appeal.
• Staff Appraiser reviews property value and any owner concerns mentioned in letter of appeal.
• BTA reviews appeal, renders decision, and notifies property owner in writing within 180 days.
• If BTA changes the value, the Property Owner (If Dissatisfied) may appeal to Board of Equalization (BOE) within 30 days after notification.
• Property owner and/or authorized agent may appear to present case (Letter of Authorization must be provided by Owner before hearing).
• BOE must render decision at conclusion of hearing and notify property owner and BTA in writing.
• Either party may appeal to Superior Court within 30 days of the BOE Decision.
• Refer to OCGA 48-5-311 for the complete official appeal process and/or click here for a Summary of the Appeal Process.

Arbitration (Non-Binding):

• Limited to Real Property Valuation Only!
• Within 45 days of filing the notice of appeal to binding arbitration, the property owner, at his/her expense must provide the BTA with a certified Appraisal prepared by a qualified appraiser.
• Within 10 days of receiving the taxpayer’s appeal to Binding Arbitration, the BTA must send an acknowledgement to the taxpayer stating the taxpayer’s responsibility to provide a certified appraisal, the amount of the filing fee and that the payment must be made within 45 days. Failure to provide the certified appraisal and filing fee within 45 days shall terminate the appeal unless the taxpayer within such 45 days elects in writing to have the appeal moved to the BOE process.
• Within 45 days of receiving the taxpayer’s certified appraisal, the BTA must accept or reject the taxpayer’s certified appraisal. If the BTA accepts the Certified Appraisal it shall become the final value. If the BTA rejects the certified appraisal, it must within 45 days certify the appeal to the Clerk of Superior Court. If the BTA neither accepts nor rejects the certified appraisal within 45 days, the certified appraisal shall become the final value.
• Within 15 days of filing the appeal with the Clerk of Superior Court, the Chief Judge shall issue an order authorizing the arbitration.
• Within 30 days of his/her appointment by the Clerk of Superior Court, the Arbitrator shall schedule the time and location of the hearing.
• Both parties must submit their documents or other written evidence to the other party at least seven days prior to the hearing.
• At the conclusion of the hearing, the arbitrator shall render a decision regarding the final determination of value of the property by choosing a value they believe is appropriate.
• The party who’s value is furthest from the Arbitrators final determination of value pays the cost of the Arbitration Proceedings.
• Provisions of binding arbitration may be waived at any time by written consent of both parties.
• The decision of the arbitrator is appealable to Superior Court by either party.
• Refer to OCGA 48-5-311 for the complete official appeal process and/or click here for a Summary of the Appeal Process.

Hearing Officer:

• Limited to Non-homesteaded real property or wireless personal property account(s) with an aggregate value in excess of $500,000!
• No cost unless taxpayer hires agent
• Taxpayer must state grounds for appeal which are limited to value or uniformity.
• Hearing officers must be either state certified general real property appraiser or state certified residential real property appraiser and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board.
• Hearing Officer shall be paid a minimum of $25/hour by the County Governing Authority. Hearing Officer must attend required training at his/her expense.
• BTA has up to 90 days to review the appeal and notify the taxpayer of its decision.
• Taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision.
• BTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing.
• If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the BOE.
• At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing.
• Either party may appeal to Superior Court within 30 days of this decision.
• Refer to OCGA 48-5-311 for the complete official appeal process and/or click here for a Summary of the Appeal Process.

A Superior Court appeal requires a $25 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.

Per OCGA 48-5-299(c) the value will be frozen after: 

1.  The taxpayer files an appeal and attends the hearing to the Board of Equalization, Hearing Officer or Arbitrator 

OR

2. The taxpayer files an appeal and files written evidence to the Board of Equalization, Hearing Officer or Arbitrator. 

The freeze may be lifted if the taxpayer files a return at a different value, the taxpayer files an appeal or the taxpayer makes changes to the property such as substantial additions or improvements. 

For more information on filing Applications for Homestead Exemption and the new deadline, visit the Tax Commissioner’s Website: www.cobbtax.org

Former Spouse: Provide a copy of the recorded “Quitclaim Deed” between January 1st and April 1st of the next year. A Divorce Decree will not be acceptable.

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, Deed of Assent or Executor’s Deed.

County School Tax Exemption is administered by the Tax Commissioner’s Office. Forms and information are available at www.cobbtax.org

It is the Tax Commissioner’s responsibility to administer homestead and related exemptions and to bill, collect, and distribute taxes.

The amount of tax is calculated using a property value, exemptions, and the millage rates. ((Value x 40%) – Exemptions) x Millage Rate = tax amount

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.

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.

County School 18.90, State .00;  County General 8.46;  County Bond .00,  County fire 2.99 Total 30.35

Delinquent tax is a function of the Tax Commissioners office. For additional information visit: www.cobbtax.org.

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.

No. Judicial decisions have confirmed that Georgia Law does not give the Board of Tax Assessors authority to extend deadlines.

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 current 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.

Each home with a Floating Homestead has an established base year value which does not change unless some improvement is made to the property or the land is increased or subdivided.

An official request to change/update a mailing address must be filed on a Taxpayers Return of Real Property (form available only January 1 – April 1 of each year) for real estate or a Business Personal Property Return for a business. An unofficial request may be submitted by email, facsimile or mailed to our office by completing the Mailing Address Change form. (Click here) Any change request received after August 1^st of each year, will be processed for the upcoming tax year.

• Failure to include accurate and complete information may delay or prevent updating mailing address.
• As files are built well in advance of mass mailings, it is important to get new addresses submitted to us by April 1 of each year. Any requests received after April 1, will be processed on a “best effort” basis.
• Copies of Annual Assessment Notices and Tax Bills are posted on the websites of the Tax Assessors (www.cobbassessor.org) and Tax Commissioner (www.cobbtax.org), respectively.

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

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

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