Who Pays Property Taxes in Cobb County? A Clear Guide for Homeowners and Businesses

Determining who is responsible for paying property taxes in Cobb County is a fundamental aspect of property ownership—whether you own a private residence or operate a business. While the general rule is that the property owner is liable, specific situations—like leased spaces or property sales—can create nuances.

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This guide explains the rules and key exceptions so that homeowners and business owners in Cobb County, Georgia, can clearly understand their property tax responsibilities.

For Homeowners

✅ Owner of Record on January 1

The individual(s) listed as the legal owner of the property on January 1 with the Cobb County Clerk of Superior Court is responsible for property taxes for the entire tax year—regardless of any sale that occurs later in the year.

🏡 If You Purchase Property During the Year

Even if you buy a home after January 1:

The seller is still responsible for paying the full year's taxes to Cobb County.
However, it is standard practice for buyers and sellers to prorate property taxes at closing. That means you’ll likely reimburse the seller for your portion of the year’s taxes, but the county only holds the January 1 owner liable.

📌 Homestead Exemption

If the property is your primary legal residence on January 1, and you apply by April 1, you may qualify for a Homestead Exemption, which can significantly reduce your property tax bill.

🕓 Late applications for Homestead Exemption are not accepted after the April 1 deadline.

For Businesses (Commercial Property Owners)

✅ Owner of Record on January 1

Just like homeowners, the business or individual who owns commercial property on January 1 is responsible for that year’s taxes, even if the property is sold later in the year.

🛠️ Personal Property Taxes

Businesses in Cobb County must also file a Business Personal Property Return with the Tax Assessor’s Office for items like:

Furniture
Equipment
Machinery
Inventory

📅 These returns are typically due by April 1 each year.

🚫 No Homestead Exemption

Homestead exemptions apply only to owner-occupied residential properties. They are not available for commercial or investment properties.

📦 Freeport Exemption

Businesses that maintain certain types of inventory may qualify for a Freeport Exemption, which reduces the taxable value of eligible inventory. Key notes:

Application is due by April 1.
Partial exemptions may be available until June 1.

Key Points to Remember

Taxes Follow the Property: Property taxes are a lien on the property. If unpaid, they stay with the property—not the previous owner.
Tax Bills Sent to January 1 Owner: The Cobb County Tax Commissioner sends the bill to the owner of record on January 1, even if the property has been sold.
Update Ownership and Mailing Address: If you purchase property during the year, submit an updated return to the Cobb County Tax Assessor’s Office to ensure future tax bills are sent to the correct address.
Tax Bill Timing: Cobb County usually mails property tax bills by August 15, and they are due by October 15.
Penalties for Late Payment: Taxes not paid by the due date accrue interest and penalties.

In Summary

In Cobb County, the individual or entity recorded as the legal property owner on January 1 of the tax year is responsible for the property taxes for the entire year—regardless of any sale that occurs afterward. Though buyer-seller agreements may divide the cost through proration, the county enforces payment from the January 1 owner.