What Are Homestead Exemptions
Homestead exemptions have been enacted to reduce the amount of property tax paid on residential property for Cobb County residents. Exemptions apply to homestead property you own and occupy as your legal residence.
Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value). To receive the benefit of the homestead exemption, you must file an initial application. You can use the same application for all types of exemptions.
In Cobb County the Tax Commissioner’s office processes all Homestead Exemption applications. Applications can be accepted by mail, making this process easy and convenient for homeowners.
Applying for Exemptions
You may apply for homestead exemptions if you own, reside and claim the property as your primary residence on January 1. All applicants' names must appear on the deed to the property.
Homestead exemptions are granted based on the qualifications of the applicant. You must apply for each exemption type for which you are eligible. Failure to properly and timely file the application constitutes a waiver of the exemption for that year.
Once granted, the homestead exemption is automatically renewed each year as long as you continually occupy the home under the same ownership.
The only time you must reapply for an exemption is if there is a change in ownership, residence or you wish to qualify for a higher exemption.
Residents of a city must apply for the city exemptions directly with the city tax office. Questions about exemptions affecting city taxes should be directed to the appropriate city.
Qualifying for Exemptions
As proof of residency, you must be a permanent legal resident of Cobb County and the state of Georgia to claim homestead exemptions. Georgia law (OCGA 48-5-444) states, "Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims homestead exemption."
In other words, you must provide the registration or tax receipts for all vehicles you own showing that you paid motor vehicle taxes in Cobb County.
Under Georgia law, exemption applications must receive final approval by the Board of Assessors. If denied, you shall have the right of appeal to the county Board of Equalization as provided in OCGA 48-5-311.
You are not eligible if you or your spouse claims a homestead exemption in another county or state.
If you are currently claiming homestead elsewhere, you must notify the appropriate authority to remove the exemption. Property owners found to be claiming homestead exemption on more than one property will be subject to penalties and interest on any taxes saved.
A homestead exemption cannot be applied to a rental property, vacant lots, or commercial property.
Any person who makes any false statement or false representation of a material fact in support of a claim for exemption, or knowingly assists another in the preparation of any false or fraudulent claim, or enters into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage or otherwise, shall be guilty of a misdemeanor. In addition, such property shall be taxed in an amount double the tax otherwise to be paid. (OCGA 48-4-51)
Applications must be U.S. postmarked (metered or kiosk postmark is not accepted as proof of timely mailing) or received by April 1 to receive the exemption for that tax year. Applications not filed by the deadline will be processed for the following year.
Homeowners may apply for exemptions year-round.
Mail your application:
P.O. Box 100127
Marietta, GA 30061
Drop off your application (faxed or emailed copy not accepted):
736 Whitlock Avenue, Ste 100
Marietta, GA 30064
East Cobb Govt. Service Center
4400 Lower Roswell Road
Marietta, GA 30068
South Cobb Govt. Service Center
4700 Austell Road
Austell, GA 30106