Arguing "lack of uniformity" in your Cobb County property tax appeal means asserting that your property is being assessed at a higher value than other, similar properties in your neighborhood. This argument is based on the constitutional principle that all property must be assessed equitably within the same taxing jurisdiction.
Here’s how to construct and present this argument effectively in Cobb County:
Focus Locally: Search for properties in your immediate neighborhood—ideally on the same street or subdivision, within Cobb County.
Match Key Characteristics: Look for properties that closely resemble yours in:
Square Footage (above and below grade)
Year Built and Architecture
Bedrooms and Bathrooms
Lot Size
Property Condition as of January 1 of the tax year
Features like garages, basements, or pools
Use Official Data Sources: Go to the Cobb County Assessor’s website to find detailed information on other properties’ assessments. Use the property search tool by address or parcel ID.
Important Tip: In a "lack of uniformity" appeal, you’re comparing assessed values, not sales prices (although sales data can support a separate "value" argument).
For each comparable property:
Visit cobbassessor.org
Note:
Assessed Fair Market Value
Assessed Land and Improvement Values
Parcel ID
Year Built, Square Footage, and Features
Record Everything: Save screenshots or print records of each comparable. Keep them organized for presentation.
Create a spreadsheet or chart that includes:
| Address | Parcel ID | Sq Ft | Beds/Baths | Assessed Land Value | Assessed Building Value | Total Assessed Value | Value per Sq Ft |
|---|
Calculate the assessed value per square foot for each property and for your own. This metric is especially helpful in highlighting discrepancies.
During the Appeal Filing (Online or Paper Form):
Clearly state: “This appeal is based on a lack of uniformity in assessment compared to similar properties in my neighborhood.”
At Your Board of Equalization (BOE) Hearing:
Start with your claim:
“My property is assessed at a higher value than similar properties in my Cobb County neighborhood, which violates the principle of uniformity.”
Show your evidence:
Provide your spreadsheet, screenshots, and documentation for each comparable.
Explain your comparables:
Be ready to explain why the properties are similar and how any minor differences don’t justify large disparities in assessed value.
State your requested assessment:
Based on the comparable properties, propose a fair assessed value.
Focus on Assessment Value, Not Tax Amount: You're not arguing that taxes are too high, but that the assessed value is inconsistent with similar homes.
"Comparable" is Critical: The more alike the properties, the stronger your case.
Stay Neighborhood-Specific: Use properties within your same neighborhood or subdivision.
Be Prepared for Counterarguments: County staff may point out minor differences. Have responses ready.
Photos Help: Bring visuals showing the similarity of properties.
You Can Combine with a Value Argument: You’re allowed to also argue that your home’s market value is too high based on sales.
If done correctly, a "lack of uniformity" argument can be very persuasive in Cobb County. It shows the Board of Equalization that your property is being treated unfairly compared to your neighbors. Presenting clean, organized, and factual data is key.
Cobb County Board of Tax Assessors
Property search, appeals, forms, and assessment data
Tax bill payment and exemption information
Georgia Code: O.C.G.A. § 48-5-311
Georgia law on tax appeals and uniformity requirements
Georgia Department of Revenue – Property Taxpayer’s Guide