In Cobb County, Georgia, many property owners choose to appeal their annual property tax assessment due to a variety of issues that affect the fair market value (FMV) assigned to their property. Whether it’s a perceived overvaluation, factual errors in the county’s records, or inconsistent assessments compared to neighbors, the Georgia property tax system gives every property owner the right to appeal within 45 days of receiving their Notice of Assessment.
Here are the most common reasons homeowners and businesses in Cobb County file appeals:
1. 📉 Belief That the Fair Market Value Is Too High
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Overvaluation vs. Market Sales:
Owners often believe that the county’s assigned FMV is higher than what the property could reasonably sell for on the open market as of January 1 of the tax year. -
Lack of Comparable Sales Support:
If nearby, similar properties sold for less, and those sales aren’t reflected in the county's valuation, this is a common basis for appeal. -
Condition Not Considered:
Properties with deferred maintenance, damage, or outdated features may be valued too high if these factors aren’t factored in by the assessor.
2. 🏠 Errors in Property Records
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Incorrect Square Footage:
Even small discrepancies in heated square footage can have a big impact on valuation. -
Wrong Bedroom/Bathroom Count:
Assessments that reflect more features than exist can falsely inflate value. -
Misclassified or Omitted Features:
For example, a garage counted as finished space, or the omission of unfavorable features (e.g., lack of basement or outdated kitchen). -
Incorrect Zoning or Usage Designation:
If the assessor lists the wrong zoning or ignores a legal use restriction, this could distort value.
3. ⚖️ Lack of Uniformity (Unequal Assessment)
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Inequity Compared to Similar Properties:
If similar homes in your neighborhood are assessed lower, your property may not be assessed equitably under Georgia law. This can be appealed under the “uniformity clause” of the Georgia Constitution.
4. 🌆 Economic Obsolescence
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External Negative Influences:
Increased traffic, noise, nearby commercial decline, or changes in surroundings that reduce desirability may not be captured in your assessment.
5. 🔥 Damage or Value-Affecting Events
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Storm, Fire, Flood, or Other Damage:
If your property sustained damage before or as of January 1, and it isn’t reflected in the value, you may have grounds for an appeal.
6. 🏠 Homestead Exemption Errors
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Missing or Misapplied Exemptions:
While not technically part of FMV, issues related to denied, missed, or incorrectly applied homestead exemptions (e.g., basic, senior, disability) can significantly affect your final tax bill. Owners often discover this when reviewing their annual notice.
7. 🧱 New Construction or Renovation Inaccuracies
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Incomplete or Misvalued Improvements:
For new or renovated homes, if the assessor overstates the stage of completion, includes nonexistent features, or miscalculates the cost of improvements, the result may be a bloated assessment.
✅ Summary
Cobb County property owners commonly appeal when they believe the assessed value doesn’t reflect market reality, contains factual errors, or is inconsistent with neighboring properties. Georgia law allows appeals based on:
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Value
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Uniformity
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Taxability
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Denial of exemptions
The deadline to appeal is within 45 days of the date printed on your assessment notice. Always gather strong supporting evidence—such as comparable sales, contractor estimates, or corrected property records—to support your position.
📚 Resources
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🗂️ Cobb County Board of Tax Assessors (Assessment, Appeals, and Property Info)
https://www.cobbassessor.org -
🧾 Cobb County Tax Commissioner (Billing, Payment, Exemptions)
https://www.cobbtax.org -
🏛️ Georgia Department of Revenue – Property Tax Division
https://dor.georgia.gov/property-tax -
📘 Property Taxpayer's Guide for Georgia Citizens (PDF)
https://georgiadata.org/sites/default/files/property_tax_guide_for_georgia_citezens_0.pdf -
⚖️ Georgia Property Taxpayers’ Bill of Rights
https://dor.georgia.gov/property-taxpayers-bill-rights
