Your Cobb County Property Tax Assessment Notice is an important document that informs you of the county's determination of your property's value for tax purposes. Understanding its components is essential for ensuring accuracy—and for knowing your rights, especially if you wish to file an appeal.
This guide breaks down each section of the notice to help you confidently interpret it.
1. Property Information
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Property Owner Name and Address: Verifies the name of the recorded owner and mailing address.
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Property Address (Situs Address): The actual physical location of the property.
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Parcel ID (Tax Parcel Number): A unique identifier used for property look-up and appeals.
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Tax District: Indicates the taxing jurisdictions your property falls within (e.g., unincorporated Cobb, City of Marietta, Cobb County School District). These districts impact your millage rate and tax bill.
2. Valuation Information
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Assessment Date: Always January 1st of the current tax year. Property value and condition are assessed as of this date.
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Fair Market Value (FMV): The county's estimate of what your property would sell for on the open market, based on market trends, property features, and comparable sales.
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Assessed Value: In Georgia, residential property is taxed at 40% of FMV.
Formula:
Assessed Value = Fair Market Value × 0.40 -
Exemption(s): Lists any applicable exemptions such as:
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Basic Homestead
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Senior
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Disability
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Veterans
Exemptions reduce your taxable value.
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Net Assessment (Taxable Value): The final value after exemptions are applied. This is what the millage rate is applied to.
Formula:
Net Assessment = Assessed Value - Total Exemptions
3. Tax Calculation Information (Estimated)
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Taxing Authorities: Lists the entities that levy taxes on your property—such as:
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Cobb County General
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Cobb County School District
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State of Georgia
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City or Special District (if applicable)
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Millage Rate: Expressed in mills, where one mill = $1 per $1,000 of assessed value. These rates are set later in the year and might not be final on your notice.
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Estimated Taxes Due: Based on your current assessed value and the prior year’s millage rates, the notice may include an estimated property tax amount. This is not your actual bill; the real amount will be calculated once the new rates are adopted in the summer.
4. Key Dates and Appeal Information
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Date of Notice: When your notice was mailed. Your appeal window is 45 days from this date—this is critical.
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Appeal Deadline: The exact last day to file your appeal.
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Appeal Instructions: Explains how to appeal and the forums available:
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Board of Equalization (BOE)
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Hearing Officer (for certain high-value or complex appeals)
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Arbitration
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Contact Information: Includes the Cobb County Board of Tax Assessors' phone number, mailing address, and website.
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Homestead Exemption Reminder: May include a prompt to apply or update exemptions.
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Taxpayer Rights & Responsibilities: May briefly explain your rights under Georgia property tax law.
How to Read and Act on Your Notice
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Verify Property Info: Make sure your property address, parcel number, and any listed characteristics (e.g., number of bedrooms, square footage) are accurate.
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Evaluate Fair Market Value: Compare it to recent sales of similar homes in your area. The Cobb County Assessor website or real estate sites (e.g., Zillow, Redfin) can help.
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Check Exemptions: Ensure you’re receiving every exemption you qualify for. If one is missing, contact the Tax Commissioner’s office.
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Mark the Appeal Deadline: This is a hard deadline—no extensions are allowed.
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Understand Your Appeal Options: Decide which appeal method best suits your situation.
If You Disagree with the Assessment
Your assessment notice is your window of opportunity to contest the county’s valuation. If the value appears inflated or incorrect—or if the property details are inaccurate—you have the legal right to file an appeal.
Make sure to follow the instructions on the notice, file within 45 days of the mailing date, and prepare supporting documentation (comparable sales, photos, appraisals, etc.).
Resources for Cobb County Property Owners
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Cobb County Board of Tax Assessors
– Look up your property, file appeals, check FMV, review assessment data. -
Cobb County Tax Commissioner
– View tax bills, pay taxes, apply for homestead exemptions. -
Georgia Department of Revenue – Property Tax
– Learn about state laws, appeals, and exemption rules. -
Official Code of Georgia Annotated (O.C.G.A. § 48-5-311)
– Full statute governing property tax appeals.
