Cobb County Homestead Exemption Explained

Property taxes are one of the highest ongoing costs of owning a home in Marietta and across Cobb County. If this is your primary residence, a homestead exemption can lower your bill, sometimes by a meaningful amount. This guide breaks it all down with local context, practical steps, and simple examples so you know what to do next.

What is a Homestead Exemption?

A homestead exemption reduces the taxable assessed value of your primary residence. In Georgia, homes are commonly assessed at a percentage of fair market value. Any approved homestead exemption is subtracted from that assessed value. The county, city, and school millage rates then apply to the reduced amount, which lowers your annual tax bill.

The exemption must be in place for the tax year when the home is your primary residence as of January 1. So occupancy and ownership on January 1 are key for eligibility.

Who qualifies in Cobb

Most owner-occupants can qualify for a basic exemption if the home is your primary residence. Georgia generally allows only one homestead exemption per person on one primary residence.

Basic/standard exemption - The basic exemption provides a flat reduction to your assessed value. You typically submit proof of ownership and Georgia residency when you apply.

Senior and freeze programs - Cobb County offers senior-focused options that often start at age 62 or 65. Some provide larger dollar exemptions. Others offer an assessment freeze that can limit increases in taxable value. Many senior programs have income limits and require documentation and a timely application.

Disabled and disabled veteran exemptions - If you have a qualifying disability or are a veteran with a service-connected disability, you may be eligible for additional property tax relief. Documentation is required, and benefits can be significant for some disabled veteran programs.

Other local exemptions - Cobb may offer exemptions for surviving spouses of certain public servants, blind residents, and other categories authorized by the local government. Always confirm the latest qualification rules and amounts with the Cobb County Board of Assessors.

How to Apply in Cobb

You apply with the Cobb County Board of Assessors, which processes homestead exemptions. The Tax Commissioner’s office sends bills after values are set. Check the county’s official site or office for current forms and whether online applications are available.

Effective date: The exemption applies to the tax year in which the property is your primary residence as of January 1.

Filing deadline: File by April 1 for the current tax year. Confirm the exact date each year.

Typical documents:

• Proof of ownership, such as a deed.
• Proof of Georgia residency at the property, such as a GA driver’s license or state ID showing the property address. If the ID does not show the address, other proofs like voter registration or a utility bill are often accepted.
• For special programs, provide proof of age, disability, VA documentation, and income if required.

Most exemptions do not require you to reapply each year, as long as you remain eligible and keep the property as your primary residence. Some senior or freeze programs may require periodic recertification.

Buying or Selling Timing

Timing matters. To qualify for the current tax year, you must own and occupy the home as your primary residence on January 1 and file by the county deadline.

If you buy after January 1, you normally cannot claim the exemption for that year. You would apply for the following year.

If you sell before January 1, you typically do not claim the exemption for that tax year. If ownership and occupancy cross January 1, review who had possession on that date. At closing, lenders and title companies usually prorate taxes. The presence or absence of an exemption affects prorations, so apply as soon as you qualify. If you move to a new primary residence, apply for a homestead exemption on the new property. Exemptions do not transfer to buyers and you can only claim one homestead at a time.

How Much You Could Save

Your savings depend on the exemption amount, the assessment ratio, and your total millage rate. Here is a simple illustration.

Assessment ratio: In Georgia, residential property is commonly assessed at 40% of fair market value.

Formula: Annual tax = ((Fair Market Value × assessment ratio) − total exemptions) ÷ 1,000 × total millage rate.

Illustrative example only:

• Home value: $300,000.
• Assessed value at 40%: $120,000.
• Hypothetical exemption: $2,000.
• Combined millage rate example: 30.00 mills.
• Taxable value with exemption: $118,000. Annual tax: 118 × 30 = $3,540.
• Without exemption: 120 × 30 = $3,600.
• Annual savings: $60.

A larger exemption creates larger savings. With the same millage, a $10,000 exemption would save $300 per year in this example. Your exact millage depends on your location in Cobb County, including whether you are in the City of Marietta, unincorporated Cobb, or another municipality.

Appeals and exemptions work separately. If you appeal and win a lower assessed value, that reduces taxes regardless of the homestead exemption.

Quick Homeowner Checklist

• New buyers: If you owned and occupied by January 1, gather your deed and Georgia ID and file by April 1. Do not assume the exemption is automatic.
• Current owners: If you already have the exemption and nothing changed, you typically do not need to reapply.
• Seniors or disabled: Check for enhanced or freeze programs. Collect proof of age, disability, and income if required.
• Veterans: Ask about disabled-veteran exemptions and the required documentation.
• Sellers: Review who owns and occupies on January 1. Confirm how exemption status affects tax prorations.

If you want help timing your move, estimating taxes, or organizing your application, our team is here to guide you from contract to closing.

FAQs

What is the Cobb County homestead exemption?
It is a reduction to the assessed value of your primary residence that lowers your annual property taxes once local millage rates are applied.

Who qualifies for senior exemptions in Cobb County?
Seniors who meet the county’s age requirement, and any income limits where applicable, can qualify for enhanced relief or an assessment freeze with proper documentation.

When is the homestead exemption deadline in Cobb County?
File by April 1 for the current tax year, and ensure you owned and occupied the home as your primary residence on January 1.

How does a mid-year home purchase affect eligibility?
If you buy after January 1, you generally cannot claim the exemption for that year and would apply for the following year once you occupy by the next January 1.

Do I need to reapply for my exemption each year?
Most exemptions are one-time filings that remain in place while you remain eligible, though some senior or freeze programs may require periodic recertification.

Where do I apply for a Cobb County homestead exemption?
Apply with the Cobb County Board of Assessors; confirm the latest forms, documentation, and whether online filing is available.

How do assessment appeals interact with homestead exemptions?
A successful appeal lowers your assessed value, which reduces taxes independently of any homestead exemption you receive.

Bottom Line

If your home is your primary residence in Cobb County, filing for a homestead exemption is one of the simplest ways to reduce your property tax bill. The key is timing: you generally must own and occupy the home on January 1 and file by the county deadline.

If you’re buying, selling, or planning a move and want help estimating property taxes, understanding prorations, or organizing your paperwork, we’d love to help. Reach out to the Laura Miller Edwards Realty Group for local guidance and next steps.

The information contained, and the opinions expressed, in this article are not intended to be construed as investment advice. The Laura Miller Edwards Realty Group does not guarantee or warrant the accuracy or completeness of the information or opinions contained herein. Nothing herein should be construed as investment advice. You should always conduct your own research and due diligence and obtain professional advice before making any investment decision. The Laura Miller Edwards Realty Group will not be liable for any loss or damage caused by your reliance on the information or opinions contained herein.