Rate Breakdown

Property taxes in Cobb County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Cobb County

In Cobb County, the property tax cycle begins with an official appraisal performed by the Cobb County Public Tax Appraiser’s Office every year. The appraiser determines the current fair market value of each parcel based on comparable sales, income potential, and property characteristics. Once the assessment is finalized, the council adopts a millage rate that applies to the assessed value. Millage rates in Cobb County are divided into county, city, and various special districts such as the Cobb County Water and Sewer Authority, the Cobb County Conservation Fund, and the Cobb County Water Quality and Drainage District. The tax bill is generated by applying the total millage rate to the assessed value, resulting in the dollar amount owed each fiscal year.

Available Exemptions

Georgia residents who own or occupy a primary residence may qualify for several exemptions that lower the taxable value of their property. Cobb County follows Georgia’s statutory limits but also offers additional benefits in certain circumstances.

• Homestead Exemption: A standard $30,000 deduction is available for homeowners whose property is their principal residence. This exemption is automatically applied if the homeowner files the required declaration with the county and the city, where applicable.
• Senior Citizen Exemption: Homeowners who are 65 years of age or older (or 60 years and receiving a state‑assisted disability program) can receive an additional $30,000 exemption or a 5% reduction on the tax amount, whichever is larger. Proof of age and residency is required.
• Disability Exemption: Individuals certified as severely or permanently disabled by a recognized medical authority may claim a $30,000 exemption. A disability certification letter from a Georgia Medicaid or hospital board is typically required.
• Veteran Exemption: Veterans who served in any branch of the U.S. Armed Forces may receive an exemption ranging from $10,000 to $30,000 based on the length of service and rank. The county accepts a VA statement of discharge or a letter of service verification.

To qualify, homeowners must file the pertinent exemption paperwork by the deadline specified in the tax bill, usually October 15. All requests are reviewed and certified by the Cobb County Assessor’s Office before the final tax bill is issued.

Payment Schedule & Deadlines

Cobb County distributes the property tax assessment into three payment windows, offering flexibility while allowing interest discounts for early payment.

• First Installment: Due on November 15 each year. Paying this installment on or before the due date caps the interest at 4%.
• Second Installment: Due on May 15. Early payment (by the Eleventh of May) reduces the interest to 3% for the remainder of the year.
• Third Installment: Due on October 15. If paid in full before the due date, a 50% interest discount is applied, making this the most cost‑effective method for those who prefer a single payment.

Failure to pay any installment by its deadline incurs a 5% late fee plus 0.5% interest for each month the balance remains unpaid. Tax debt carried beyond March 15 of the following year is considered delinquent and may trigger collection actions including liens and public notice of seizure. Property owners can pay online via the Cobb County Tax Portal, through certified checks, or by visiting any County office.

Appealing Your Assessment

If a homeowner disagrees with the assessed value or the resulting tax amount, a formal appeal may be filed with the Cobb County Property Tax Appeal Board before the assessment comes into effect.

1. Notice of Assessment: After the county publishes the final assessment in the Cobb County Official Gazette, homeowners have exactly 30 days to review and respond.
2. Submit a Written Appeal: Draft a clear statement of the issues and attach supporting documentation such as recent sales data, recent appraisals, photographs, or evidence of errors. Appeals can be mailed, dropped at the County office, or submitted through the online portal.
3. Hearing: The Board schedules a hearing within 15 to 20 days of receipt. The homeowner may present testimony or have an appointed advocate. A second hearing can be requested if the initial decision is unsatisfactory.
4. Decision: The Board issues a written order that is final. If the decision still does not meet the homeowner’s expectations, the appeal can be taken to the Georgia Supreme Court on matters involving principal residence exemptions or constitutional challenges.

Completing an appeal on time and providing robust evidence can significantly reduce the assessed value, thereby lowering the property tax bill. For assistance, homeowners may consult the Cobb County Taxation Division or a local tax attorney.