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.

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?

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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.  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.

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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 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.

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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/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.)
  
  

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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!

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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:

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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.

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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.

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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 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.

 
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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 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.