.......


Tax Assessor
 Frequently Asked Questions

 

NOTICE: INVENTORY MUST STILL BE REPORTED !

Georgia Voters in November 2010 approved exempting all inventory of a business from state ad valorem tax. This does not however exempt this same inventory from local(county,city,school, etc.) ad valorem tax.

Business personal property inventory REMAINS TAXABLE for the county, school, municipal, etc. purposes.

Businesses that fail to timely report inventory will be subject to appropriate penalties.


The following questions and answers are provided for information purposes only and are not intended to be statements of law.

Select a topic:

General

Value/Appeal

Taxes/Homestead Exemption

Real Property

Personal Property

All Questions




General Information

What is the property tax process?

Who determines the value of my property for tax purposes?

Who appoints the Members of the Board of Tax Assessors?

Who appoints the Director/Chief Appraiser?

What laws govern the Tax Assessors?

How would I know if someone from the Tax Assessors' Office will be performing a site visit of my property?

My value did not change, but my tax bill went up?

What is Conservation Use Valuation?

Can the Board grant an extension to the deadline for filing Freeport or Homestead exemptions?

Is there a special tax program for Historic Properties?


 TOP

Value/Appeal

Who determines the value of my property?

Isn't the objective of the Board of Tax Assessors to generate as much revenue as possible by keeping the assessed values up?

Why was my property value increased/reduced?

I agree with my new property value, but I think it increased or decreased too much in one year. Why did it go up so much in a year?

How does the Floating Homestead Law Affect Homeowners?

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?

How do I appeal this new valuation?

How do I file an appeal? Is there a form?

My fair market value was lowered by your office, but my County tax did not change. Why?


I received an Assessment Notice but my value didn't change. Why?

Can I appeal my valuation via email or facsimile (fax)?

What happens once I appeal my valuation?

It is beyond the 45 day appeal period for filing an appeal. Can I get an extension?

What is the Board of Equalization and who are the Members?

What is the difference between the Board of Equalization, Hearing Officer and Arbitration (binding)?

What are the costs for a Superior Court appeal?

If I appeal my valuation, will the resulting decision be used in future years?

 TOP

Taxes/Homestead Exemption

I just bought a house. How and when do I file for Homestead Exemption?

How do I remove a former spouse or a deceased spouse from ownership?

I just turned 62. How do I file for School Tax Exemption?

What is the responsibility of the Tax Commissioner in the property tax process?

What determines an individual property tax amount?

What constitutes a millage rate?

Who sets the millage rates?

What are the millage rates for Unincorporated Cobb County for 2013?

Where do I find information about buying tax liens?

Can I get a refund of property taxes I paid for this year since I sold my house and moved out-of-state?

Can the Board grant an extension to the deadline for filing Freeport or Homestead exemptions?

 TOP

Real Property

The website does not show my name and address on the house I recently purchased. Why?

How do I change the mailing address for property I own or manage?

How do I find copies of deeds or plats to property?

I just built a house. Is there anything I am required to file with the tax office?

I just sold part of my land. Is there anything I am required to file with the tax office?

 TOP

Personal Property

I just opened a business. Is there anything I am required to file with the tax office?

What is the deadline for filing the Business Personal Property Return Form?

Does everyone have to pay tax on business personal property?

What is Business Personal Property?

Am I required to report Business Personal Property Assets?

How do I report Business Personal Property assets?

What exemptions are available to businesses?

What happens if I don't file a Business Personal Property Return or if I file it late?

Can I file the Personal Property Return by facsimile or email?

Does the Personal Property Return have to be postmarked by the United States Post Office?

Can the Board grant an extension to the deadline for filing Freeport or Homestead exemptions?

 TOP



Q: What is the property tax process?
A: Please click here for the Summary of Assessment Administration section.

 TOP
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.
 TOP
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 four year terms.

 TOP
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.

 TOP
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.

 TOP
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 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.

 TOP
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.

 TOP
Q: Why was my property appraisal increased/reduced?
A: 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 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.
  • SB 346 passed in 2010 requires that the taxable value not exceed a transaction amount for one year following the property ownership transfer of an arm's length bona fide sale. (i.e. if a home sells for $200,000 in one year, the taxable value for the next year only cannot exceed $200,000.)

 TOP
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 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 beginning with 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.  With the performance measures now in place, it is not likely that state revenue will improve such that this grant will be restored in the next few years.

 TOP
Q: I agree with my new property value, but I think it decreased or increased too much in one year. Why did it change 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. The amount your appraisal increases or decreases from one year to another is not a valid basis for an appeal.

Q: I received an Assessment Notice but my value didn't change. Why?
A: 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 prior year 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.

Q: The tax estimate on my Assessment Notice does not match what I paid last year. Why?
A:
The tax estimate is based on the prior year tax rates and the current year value. However, the estimate may not include all exemptions an owner is qualified to receive. 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. It is only an estimate!

 TOP
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.


 TOP
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:
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.

 TOP
Q: How do I appeal my new valuation?
A:A standard Appeal form will be available on the Tax Assessors' website www.cobbassessor.org under the tab “Forms and Applications.” 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.



 TOP
Q: How do I file an appeal? Is there a form?
A:
Appeals can only be filed in response to an Assessment Notice. If you received an Assessment Notice, you have 45 days from the date the Notice was mailed to file an appeal. Filing an appeal is easy! A standard appeal form is available on the Tax Assessors website at www.cobbassessor.org under the tab "Forms and Applications." 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. 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.



 TOP
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 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.



 
 TOP
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.

 TOP
Q: What happens once I appeal my valuation?
A: Once a timely appeal letter or form is received and if the appeal letter or form indicates the owner elects to appeal to the Board of Equalization or if the letter or form does not indicate an appeal path preference, the following process will take place:

  • 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 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.
  • 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, he/her can appeal to the next level, 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.



 TOP
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.

 TOP
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.

 TOP
Q: What is the difference between the Board of Equalization, Arbitration(binding)and Hearing Officer?
A: 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 and furnishes Value Review Worksheet to be completed and returned by the taxpayer (optional) within 30 days.
  • 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(Binding):

  • Limited to Real Property Valuation Only!
  • Loser pays cost of Arbitration
  • 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.
  • Within 30 days of his/her appointment by the Clerk of Superior Court, the Arbitrator shall schedule the time and location of the hearing.
  • At the conclusion of the hearing, the arbitrator shall render a decision regarding the value of the property by choosing either the value presented by the BTA or the value presented by the taxpayer.
  • The "loser" must pay the cost of the arbitrator.
  • Provisions of binding arbitration may be waived at any time by written consent of both parties.
  • The decision of the arbitrator is final and is not appealable to Superior Court.
  • 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 in excess of $1 million!
  • 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.



 TOP
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.

 TOP
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.

 TOP
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

Q: What is the Forest Land Protection Act?
A:
Owners of tracts in excess of 200 acres of forest land may qualify for preferential assessment under O.C.G.A. 48-5-7.7. The property owner enters into a 15-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://etax.dor.ga.gov/ptd/dcs/flpa/index.aspx



 TOP
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.

 TOP
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.

 TOP
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

 TOP
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.

 TOP
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

 TOP
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 ownership as of January 1 of each year. Any purchases of property or other changes in ownership after January 1 will not display until the next Tax Digest is posted to the website in August.

 TOP
Q.  How do I change the mailing address for property I own or manage?
A:
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)  

 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.

 



 TOP
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.

 TOP

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

 TOP
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.

 TOP
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.

 TOP
Q: What are the millage rates for Unincorporated Cobb County for 2013?
A: County School 18.90, State .15; County General 7.52; County Bond .33, County fire 3.06 Total 29.96


 TOP
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.


 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
Q: Does everyone have to pay tax on business personal property?
A: No. If the Fair Market Value of ALL business assets and any boats, motors, and aircraft located in Cobb County, is $7,500 or less, the assets are exempt from taxes.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.

 TOP
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.


 TOP
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.

 TOP






Disclaimer

Ownership/Appraisal Data is based on the 2013 Tax Digest Date of Jan. 1, 2013.

The Tax Assessor makes every effort to produce the most accurate information possible. No warranties, expressed or implied are provided for the data herein, its use or interpretation. The assessment information is updated periodically and may or may not represent changes either in ownership or physical characteristics from the last certified tax roll. All other data is subject to change.

By accessing records on this website, I agree to these terms and conditions.

 
Data Copyright Cobb County Assessor's Office [Disclaimer]  [Privacy Policy]   Last Updated01 Dec 2013

Site Design Copyright 1999-2012 Tyler Technologies. All rights reserved.