TAX BILLS & PAYMENTS
Understanding Your Tax Bill
Property tax bills are mailed on or about August 15 each year and payment is due upon receipt. Taxes not paid within 60 days of mailing become delinquent (usually on October 16). Delinquent taxes will incur a 5% penalty plus 1% interest per month on any portion thereof, figured on the principal plus the 5% penalty. Fi. Fa. (tax lien) of $21.00 on taxes less than $100 and $31.00 on taxes $100 and over, and any administrative levy fees incurred will be charged.
If you have not received a tax bill by August 31 or if you are a new property owner and cannot obtain a tax bill from the previous owner, please call our office at (770) 528-8600 or click here and enter property address for a duplicate bill.
Checks should be made payable to Cobb County Tax Commissioner. Mail payments to:
P.O. Box 100127
Marietta, GA 30061-7027
The county tax records must, by law, reflect the owner of record as of January 1 of the taxable year. The taxable year is defined as January 1 through December 31. If you purchased the property after January 1, a property tax return (to declare taxable property you own) should be filed with the Tax Assessors' Office between January 1 and April 1 of the following year. A properly completed PT-61 Real Estate Transfer Declaration form filed with the Clerk of Superior Court may serve as a property tax return if the property has not been subdivided, changed or improved and the transfer tax has been paid. The preceding year's final valuation will be considered as your returned value unless a new return is filed with the Tax Assessors.
Mortgage Company Billing Information
Usually escrow accounts are set up by mortgage companies for payment of property taxes. After the account is established, the mortgage company will send written notification to the tax office that they are paying the property taxes. A copy of the tax bill will be sent to the homeowner and the mortgage company. The homeowner is still responsible for making sure taxes are paid by the due date. If your mortgage company has recently changed or if you are a new homeowner, you should send a copy of the tax bill to the mortgage company.
The Accounting Department coordinates with mortgage companies who are interested in receiving direct billing information and making payments by electronic CD. In order to receive direct billing information for manual payment, an account listing with a complete legal identification or description (District, Land Lot, and Parcel numbers) must be provided before June 1 of the tax year. The mortgage company will be assigned a numerical code which will be applied to the accounts requested and a computer listing of billing information will be generated.
Mortgage companies requesting billing information to pay by electronic CD need to obtain our electronic processing procedures and file layout in order to create a request CD file which when run against our data base will mark the accounts requested and load the billing information on electronic CD. This CD file is verified by the mortgage company and then returned to our office with payment.
For further information, contact the Accounting Department at (770) 528-8637 or make your request by fax (770) 528-8628.