The Office of the Tax Commissioner is responsible for every phase of collecting and disbursing ad valorem property taxes, titling and registering motor vehicles and mobile homes, administering homestead exemptions and levying on property for delinquent taxes. Property taxes include those assessed on real estate, public utilities, tangible personal property (boats, aircraft, machinery, business inventory, etc.), heavy duty equipment, timber, motor vehicles and mobile homes. These collections are disbursed within a legally mandated timeframe to the governing authorities of the state, county, school boards, municipalities and Community Improvement Districts which are all dependent on the revenue generated through the collection of ad valorem taxes by this office.

The Tax Commissioner's office consists of a Property Tax Division and a Motor Vehicle Division which are located in separate facilities.

The Property Tax Division is responsible for preparing the tax digest, issuing property tax bills, collecting taxes, auditing, accounting, disbursing and reporting of collections, processing homestead exemption applications and levying on property for delinquent taxes. This division maintains sections for property tax collections and exemptions, mobile homes, levy, bankruptcy administration, accounting and general administration. In addition, current and delinquent tax payments and Homestead Exemption applications can be processed at the East and South Government Service Centers.

Preparation of the digest consists of working with the Tax Assessors' Office to compile the values and classifications of property along with qualified exemptions, and provide to the taxing authorities the information necessary to determine their millage rates. This office insures that each taxing authority complies with the Taxpayer Bill of Rights for advertisements and public hearings. The Digest must be approved by the State by August 1 before tax bills can be generated.

Each year this office mails approximately 18,000 – 22,000 automatic Homestead Exemption applications and taxpayer brochures to new property owners based on information provided by the Tax Assessors' Office from prior year property transfers. All applications submitted are verified to determine if the applicant meets the necessary qualifications. Audits are routinely performed to verify continued eligibility and accuracy of information.

The Tax Commissioner serves as ex-officio sheriff in the levy process which entails property title research, preparing levy notices, serving legal documents, advertising and posting properties scheduled for tax sale, conducting public tax sales, collection of Fi. Fa.'s, and execution of tax deeds. This office also handles the collection of liens and levy functions for delinquent nuisance abatement accounts.

The Motor Vehicle Division serves as the collection agency for the State Department of Revenue for all ad valorem property taxes assessed on motor vehicles within the various taxing jurisdictions in Cobb County. As an agent of the Department of Revenue the tag division performs titling and registration functions, collects fees and penalties applicable under Georgia Code, issues handicap placards, and administers and enforces all regulations mandated by this agency which includes major functions of verifying and enforcing compliance with emission and insurance requirements. The primary tag office maintains two public service sections; the front-line section serves the general public and the dealer section serves dealers, truck and fleet owners. In addition, there are separate operations for mail processing, phone inquiries and audit/accounting functions. Motor vehicle registration and title functions are also performed at four satellite offices, two of which are located in a Government Service Center.

Organizational information (statistics are for Fiscal year 2009):

• Total taxes collected: $886,576,523
• Tag transactions: 946,357
• Number of motor vehicle bills: approximately 562,046
• Homestead applications: 19,006
• Real property levies: 2,300
• Number of real/personal property tax bills:  258,727