Cobb County GA Homestead Exemption: Rules & Savings

Quick answer: who qualifies in Cobb County?

You generally qualify for the basic Cobb County homestead exemption when all of the following were true on January 1 of the tax year for which you seek the exemption:

• You owned the property or held a qualifying ownership interest.
• You occupied it as your primary and legal residence.
• Your name appeared on the deed if you were applying as an owner.
• You did not claim another homestead exemption in Georgia or another state.
• The property was not being used only as a rental, vacation home or investment property.
• Your residency documents were consistent with the Cobb County address.

Age is not required for the basic exemption. Age, income, disability, military status or survivor status becomes relevant only when claiming an additional exemption.

What the Cobb County homestead exemption actually does

Georgia real property is generally assessed at 40% of fair market value. A homestead exemption reduces the assessed value subject to particular tax categories; it does not necessarily reduce the fair market value displayed on the assessment record.

Example of the basic calculation

Suppose a home has a fair market value of $450,000. Its starting assessed value is normally $180,000:

• Fair market value: $450,000
• 40% assessed value: $180,000
• Basic exemption: deducted only from the tax categories to which that exemption applies
• Final tax: each applicable taxable value multiplied by that authority’s millage rate

The basic Cobb exemption is not simply deducted from the $450,000 market value. It is applied within the assessed-value calculation for eligible county and school tax categories.

Cobb County homestead exemption types

How much can the Cobb County exemption save?

There is no single savings amount for every homeowner. Savings depend on the exemption code, assessment, tax district, school district, city limits, millage rates and any taxable new improvements.

Micro-steps for the official estimator

1. Open the Cobb County Property Tax Estimator.
2. Select the option for an existing parcel or a new-home purchaser.
3. Enter the parcel ID, property address or owner name.
4. Choose the correct tax district if the estimator requests it.
5. Confirm whether the basic or special exemption is already shown.
6. Review the county-only estimate and exemption savings.
7. If the home is inside a municipality, obtain the city estimate separately.
8. Save the result, but use the final issued bill as the controlling amount.

The official estimator may use the most recently adopted values and rates available when the estimate is generated. It is informational and does not replace the tax bill.

Cobb’s floating homestead exemption explained

Cobb County already uses a floating homestead exemption for eligible owner-occupied residences. It is intended to protect the county maintenance-and-operations taxable value from increases caused solely by reassessment.

For 2026, Cobb County stated that eligible homeowners with the exemption would see no change in their County M&O tax bill when no property changes affected taxable value and the millage rate remained unchanged.

Should you still appeal a high market value?

Yes, when the assessor’s fair market value or property details are inaccurate. A floating exemption may protect one portion of the current bill, but an overstated market value can affect future calculations, a sale, new improvements or tax categories not protected by the exemption.

Documents to prepare before applying

Property held in a trust

A trust-owned residence may require Cobb County’s Affidavit for Homestead Exemption Where Property Is Owned by a Trust. The document is used to verify that the resident is a beneficiary with a qualifying interest.

Vehicle titled partly to a business

If a vehicle is titled to a business entity and an individual co-owner, Cobb provides a separate affidavit addressing the vehicle’s use. Obtain the current form instead of omitting the vehicle from the application.

Recent purchase or unprocessed deed

If Cobb’s property record still lists the seller, prepare the recorded deed or closing documents. Confirm that every person applying appears in the ownership record. A mortgage statement alone does not establish that the deed has been recorded correctly.

How to apply online: exact portal workflow

The online application is normally unavailable for nightly maintenance between 12:00 midnight and 5:30 a.m.

Online application troubleshooting

Activation email never arrives

• Check Spam, Junk and Trash folders.
• Search for messages from no-reply@property.tylerapp.com.
• Add that address to the trusted-sender list and request activation again.
• Confirm that the email was typed correctly during registration.

The portal cannot find the property

• Clear all search fields and use only one search method.
• Use the parcel ID from the assessment notice or tax bill.
• When searching by address, remove city, ZIP, unit number and punctuation.
• Search the prior owner after a recent closing.
• Verify that the property is actually located in Cobb County.

The phone number is rejected

Enter it with dashes in the format 999-999-9999.

The signature is marked invalid

The Applicant 1 name on the application tab must match the Applicant 1 signature on the Declaration tab. Use identical spelling, initials, suffixes and spacing. Apply the same rule to Applicant 2.

An upload fails

• Use a clear PDF, JPG or other portal-supported file type.
• Shorten the filename and remove special characters.
• Combine a multipage record into one readable PDF where allowed.
• Do not password-protect the file.
• Try a current Chrome, Edge, Firefox or Safari browser.

No filing ID was received

Do not assume the application was filed. Check the portal status and email folders. If there is no confirmation, contact the Property Tax Division at 770-528-8600 or tax@cobbtax.gov.

You cannot file online

Cobb County permits a paper application in person at a Tax Commissioner office. Ask staff which documents and affidavits are required for your situation before visiting.

2026 deadline, late applications and mail rules

Cobb County’s current deadline system

Cobb County now instructs homeowners to submit the application before the appeal deadline printed on the annual Notice of Assessment. For the 2026 tax year, that date was July 20, 2026.

What happens after the deadline?

Cobb states that a late application waives the exemption for that tax year and is processed for the following year. Filing late does not normally produce a retroactive current-year exemption merely because the applicant otherwise qualified.

If filing by mail

• The application must be received or carry a timely U.S. Postal Service postmark.
• Metered-postage and kiosk-postage dates are not accepted as proof of timely filing.
• Use tracked mail and retain the receipt, tracking number and a full application copy.
• Do not mail the application to the Tax Assessor’s mailing address unless Cobb specifically instructs you to do so.

Special situations that commonly delay approval

Home purchased after January 1

A buyer who acquired and occupied the home after January 1 generally cannot satisfy the January 1 test for that tax year. File for the next applicable year and verify whether the seller’s exemption remains reflected temporarily in the current bill.

Property inside city limits

Cobb County includes Acworth, Austell, Kennesaw, Mableton, Marietta, Powder Springs and Smyrna. County approval does not automatically claim every municipal exemption. Residents inside city limits should apply directly with the appropriate city tax office.

Marietta also operates an independent school system. Do not assume the Cobb County School Tax Age-62 exemption produces the same result on a Marietta City Schools tax bill. Confirm the applicable exemption with the City of Marietta.

Property in a revocable trust

Submit the trust affidavit and enough documentation to demonstrate the applicant’s qualifying beneficial interest and residence. The deed, trust name and applicant information should agree.

Marriage, divorce, death or name change

Cobb County instructs owners to reapply when a name or ownership change results from marriage, death or divorce. Prepare the recorded deed plus the marriage certificate, divorce decree, death certificate or estate instrument relevant to the change.

Prior exemption in another county or state

Remove the old exemption first and obtain written confirmation. Cobb County may require the removal letter before approving the new claim. A spouse’s exemption elsewhere can also affect household eligibility.

Partial rental or home office

A residence containing a home office or rented area can require an account-specific review. The exemption does not apply to property used solely as a rental. Contact Cobb before assuming the entire parcel qualifies.

Senior, disability and veteran application checks

Age 62 school exemption

The applicant must have reached age 62 on or before January 1 of the application year. Cobb’s official exemption page describes this as an exemption from all Cobb County school general and school bond tax categories and does not list an income limit for this particular exemption.

Cobb $22,000 disability exemption

The applicant must have been disabled by January 1, and the immediately preceding year’s qualifying net income cannot exceed $12,000. Cobb includes a spouse’s income but excludes income received because of the disability, such as qualifying disability retirement.

The required physician certificate must state that the applicant is disabled, unable to be gainfully employed and that the condition is likely permanent. A parking placard alone does not establish this exemption.

Age 65 $4,000 income-limited exemption

The applicant must be 65 by January 1 and meet the $10,000 qualifying net-income limit for the preceding tax year. Cobb states that Social Security and retirement income are not included in this calculation, but applicants should complete the official income affidavit instead of calculating eligibility from an unofficial worksheet.

Disabled-veteran exemption

Submit the current VA letter showing the effective date and confirming the qualifying 100% service-connected rating or compensation at 100% due to unemployability. A general veteran ID card does not replace the required disability evidence.

Surviving spouses

Different rules apply to military survivors and surviving spouses of peace officers or firefighters killed in the line of duty. Remarriage status and official survivor documentation are important. Select the exact category that matches the underlying service and death circumstances.

How to verify that the exemption was approved

1. Locate the filing-ID confirmation email.
2. Wait for the processing email and Homestead Receipt.
3. Open the official parcel or property-tax search.
4. Confirm the legal owner and parcel ID.
5. Find the exemption code shown on the account.
6. Check whether the code begins or ends with the pattern associated with the approved exemption.
7. Review assessed and taxable value for every tax category.
8. Compare the record with the Notice of Assessment.
9. Compare the approved values with the tax bill issued by August 15.
10. Confirm payment by the October 15 due date even if a correction is pending.

Understanding common Cobb exemption codes

• Codes beginning with 1 commonly indicate basic homestead.
• Codes ending in 3 commonly indicate the age-62 school-tax exemption.
• Codes containing 6 as the middle digit commonly indicate Cobb’s disability exemption.
• Codes beginning with 2 can indicate the age-65 $4,000 exemption.
• Codes containing 5 as the middle digit can identify the disabled-veteran category.
• Codes containing 7 as the middle digit can identify a qualifying state survivor exemption.

Mortgage and escrow follow-up

If the corrected bill is lower, send it to the mortgage servicer and request a new escrow analysis. The servicer may use the savings to reduce a shortage, lower a future payment or issue an escrow refund depending on the account.

What to do if the exemption is missing, denied or incorrect

Build a complete evidence file

• Submitted application copy
• Filing ID and submission date
• Homestead Receipt, if issued
• Recorded deed
• Georgia driver’s license
• Cobb vehicle registration
• Prior exemption-removal confirmation
• Age, income, physician or VA documentation
• Assessment notice and denial correspondence

Contact the correct office

Contact the Cobb County Tax Commissioner Property Tax Division for homestead applications, processing, exemption codes and tax bills. Contact the Cobb County Tax Assessor for fair market value, property characteristics and assessment appeals.

If the assessment value is wrong

The annual assessment notice provides a 45-day appeal period. For 2026, Cobb listed July 20 as the appeal deadline. A valuation appeal is different from submitting a homestead application, although the dates may coincide.

If the tax bill is already issued

1. Ask whether the exemption was approved for the current or following year.
2. Ask whether the tax digest or account has been corrected.
3. Request an updated bill when a correction applies.
4. Do not ignore the October 15 payment deadline.
5. Notify the mortgage company when escrow is involved.

Moving, selling, renting or changing ownership

When you must notify Cobb County

Georgia law requires an owner to report loss of homestead eligibility. Notify Cobb County when:

• You moved or sold the property.
• The residence became a rental.
• You began claiming a homestead elsewhere.
• A special age, survivor or disability qualification changed.
• Marriage, divorce, death or deed changes altered ownership.
• The mailing address changed and the tax record is no longer correct.

Use Cobb County’s Change of Address and Homestead Exemption Removal Form. Leaving an exemption on a nonqualifying property can result in repayment of savings, penalties and interest. Cobb also warns that fraudulent claims can cause the property to be taxed at double the otherwise applicable amount.

Buying another Cobb County home

The prior exemption does not automatically transfer to the new parcel. Remove the old exemption when required and file a new application for the new legal residence based on the applicable January 1 ownership and occupancy test.

Official Cobb County contacts, office and map

Call before visiting on a holiday or close to a deadline. Homestead filing services may differ from motor-vehicle and payment services at satellite locations.