You can apply for exemptions year-round by mail or in person; however, you must apply by April 1 to receive the exemption for that tax year.  Applications not filed by April 1 constitute a waiver of the exemption for that year.  Your closing attorney does not apply for you.

 The Tax Commissioner's office mails Homestead Exemption applications around the end of January to homeowners on record who purchased or transferred property the previous year.  If you do not receive an application you can print one from this website or call (770) 528-8600 to request one.

 All exemptions apply only to homestead property.  You must apply for all exemptions.  To qualify you must own, occupy and claim the property as your legal residence on January 1 of the year for which you apply.  The applicant's name must appear on the deed to this property in order to qualify.  By law, you must pay your motor vehicle taxes in the county where you claim Homestead Exemption.  A current registration or receipt of motor vehicle taxes paid in Cobb County must be provided for all personal vehicles you own at the time you apply for exemptions.  You must also provide legal evidence of residency and United States citizenship, such as a Georgia driver's license, Georgia ID card, etc.  If you are not a United States citizen you must provide legal documentation from the United States Immigration and Naturalization Service.  You may claim exemptions on only one property you own.  A husband and wife constitute one 'applicant' and may claim exemptions on only one property.  Exemptions are automatically renewed and you need not reapply if you refinance your home.  If a change in ownership occurs due to death or divorce, you must provide a copy of the recorded deed to the Tax Commissioner and reapply for any exemptions.  You must notify the Tax Commissioner's office in the event you no longer qualify for an exemption. 

Homeowners can apply for most exemptions by mail, or you can visit our office at 736 Whitlock Avenue, Suite 100, Marietta, GA.  Our mailing address is P O Box 649, Marietta, GA  30061-0649.   Applications can also be completed at the East and South Cobb Government Service Centers located at 4400 Lower Roswell Road and 4700 Austell Road.  Applications must be received or postmarked by April 1, 2011 to affect taxes for the 2011 tax year.

 Cobb County Basic Homestead - Homeowners who meet the basic Homestead Exemption requirements are entitled to a $10,000 exemption in the county general and school general tax categories.  The Basic Homestead Exemption was worth $257.70 in 2010.

 The Cobb County Taxpayer Reassessment Relief Act, which affects homestead property that is reassessed, automatically increases the Homestead Exemption amount in the county general tax category by the same amount that the value increases. 

 Cobb County School Tax (Age 62) - Homeowners who are 62 years of age on or before January 1 are entitled to exemption from all taxes in the school general and school bond tax categories.  You must furnish proof of age when you apply. 

 State Basic Homestead - Homeowners who meet the basic Homestead Exemption requirements are entitled to a $2,000 exemption in the state tax category.

 State Age 65 and Age 65 $4,000 ($10,000 Income Limit) - Homeowners who are 65 years of age on or before January 1 are entitled to a full exemption in the state tax category up to 10 contiguous acres immediately surrounding the residence.  You must provide proof of age when you apply. 

Homeowners who are 65 years of age on or before January 1, and whose annual NET income does not exceed $10,000 for the immediately preceding tax year (including income of the spouse but not including Social Security or retirement income), are entitled to a $4,000 exemption in the state, county bond, and fire district tax categories.  You must furnish proof of age and income when you apply. 

Cobb County $22,000 Disability - Homeowners who are disabled on or before January 1, and whose annual NET income (including income of the spouse but not including income received as a result of the disability; e.g. disability retirement) does not exceed $12,000 for the immediately preceding year are entitled to a $22,000 exemption in all tax categories except the state.  You must furnish proof of income and a doctor's certificate stating that you are disabled and that the disability is likely to remain permanent.

 Veteran's Disability - Homeowners who are disabled veterans as defined in O.C.G.A. 48-5-48 are entitled to a $50,000 exemption in all tax categories.  You must provide legally required documentation.  This exemption extends to the un-remarried surviving spouse or minor children at the time of the applicant's death, provided they continue to occupy the home as a residence and homestead.

Vetrans Disability Surviving Spouse - A homeowner who is the un-remarried surviving spouse of a member of the U. S. armed forces killed in any war or conflict as defined in O.C.G.A. 48-5-52.1 and receiving spousal benefits from the U. S. Department of Veteran's Affairs is entitled to a $50,000 exemption in the state, county, municipal and school tax categories.  Legal documentation is required.   

Peace Officer or Firefighter (Surviving Spouse) - The un-remarried surviving spouse of a peace office or firefighter killed in the line of duty is entitled to an exemption for the full value of the homestead.  Supporting documentation is required.