Cobb County Homestead Exemption Application: How to Qualify and File

To apply for the Cobb County homestead exemption, file online through the county’s SmartFile portal or submit a paper application to the Board of Tax Assessors at 736 Whitlock Avenue, Suite 200, Marietta, GA 30064. The application must be received or postmarked by April 1 of the tax year you want the exemption to take effect. You’ll need to prove you own and live in the home, and depending on the exemption you’re claiming, you may need extra documentation for age, income, disability, or veteran status.¹

Who Qualifies

Every homestead exemption in Cobb County starts from the same baseline: you must own the property and occupy it as your primary residence on January 1 of the tax year.² The home has to be your legal residence for all purposes. You can’t hold a homestead exemption on any other property in Georgia or in another state.³

Georgia law defines a homestead as real property you own and possess on January 1 and actually reside on.⁴ If you’re temporarily away for health reasons, you don’t lose the exemption; a family member or friend can notify the tax office and it will still be granted.³

Age is measured as of January 1. Turning 62 or 65 later in the year doesn’t count for that year. Income-based exemptions look at the prior calendar year.

Pick the Right Exemption Before You Apply

You can only claim one county-level exemption, so choose carefully. Each one covers a different slice of your bill and triggers different paperwork.

Basic homestead: $10,000 off the assessed value for county general and county school general taxes. Available to any qualifying owner.²
School tax exemption at age 62: full exemption from school general and school bond taxes. No income limit.²
$22,000 disability exemption: $22,000 off in all categories except state taxes. Net income for the prior year, including your spouse’s, cannot exceed $12,000; disability retirement income is excluded. A doctor’s certificate is required.²
State senior age 65 ($4,000): $4,000 off in the state, county bond, and fire district categories. You must be 65 on January 1, with prior-year net income at $10,000 or less (Social Security and retirement income excluded).²
State veteran’s disability: a set exemption in all tax categories. For 2026, the maximum exemption amount is $126,526. Requires a 100% service-connected disability rating or 100% compensation due to unemployability.⁵
Surviving spouse of a service member: an exemption in all categories for the unremarried spouse or minor children of a U.S. armed forces member killed in a war or conflict, or who died from a service-connected condition.²
Surviving spouse of a peace officer or firefighter: full exemption on the homestead’s value if you are the unremarried spouse of an officer or firefighter killed in the line of duty.²

Documents to Gather

Missing paperwork is the most common reason applications stall. Every applicant needs the same three items:

A Georgia driver’s license or state ID showing the property address as your address.²
Vehicle registration showing taxes paid in Cobb County. If you recently moved, update your registration first.²
Your parcel ID number, which appears on your annual property tax bill or in the county’s online property search.⁶

Extra documents depend on which exemption you’re claiming:

Age 62 school tax exemption: proof of age (driver’s license or birth certificate).
$22,000 disability exemption: proof of prior-year income and a doctor’s certificate stating you are disabled, unable to be gainfully employed, and that the condition is likely permanent.²
State senior age 65 ($4,000): a completed Age 65 $4,000 Exemption Income affidavit.²
Veteran’s disability: a VA letter showing the effective date of your 100% service-connected disability, plus your DD Form 214.²
Surviving spouse of a service member: a letter from the Secretary of Defense confirming you receive spousal benefits from your spouse’s death.²
Surviving spouse of a peace officer or firefighter: the death certificate plus documentation from the municipality confirming the line-of-duty death.²

How to Submit the Application

The deadline is April 1 of the tax year. Applications must be received by the office or postmarked by the U.S. Postal Service on or before that date. Filing one day late means you wait until the following year.¹

Filing Online Through SmartFile

The county’s SmartFile portal is the fastest option. Start a new filing, upload scanned copies of your documents, and submit. If you begin but don’t finish, your application saves as a draft. Drafts older than 30 days are automatically deleted, so complete it in one sitting if you can.¹

Filing by Mail or In Person

Send your signed application and copies of all supporting documents to:

Cobb County Board of Tax Assessors
736 Whitlock Avenue, Suite 200
Marietta, GA 30064

Certified mail with a return receipt gives you a paper trail on the postmark date. You can also drop the application off in person at the same address, Monday through Friday, 8:00 a.m. to 5:00 p.m. Questions go to 770-528-3100.

After You File

The Board of Tax Assessors reviews applications through the spring. Cobb County mails annual Notices of Assessment around early June, and your notice will show whether the exemption was applied.⁷ Your property tax bill, mailed by August 15, reflects the adjusted assessed value with the exemption factored in.⁸

Once granted, most exemptions renew automatically each year as long as you continue to own and live in the home. You don’t reapply annually. The exemption stops if you sell the property, move, or lose eligibility (for example, your income rises above an income-based threshold), and you’d file fresh at your next residence. Holders of the veteran’s disability exemption may be asked to verify continued eligibility once every three years.⁴

If Your Exemption Is Denied or Missing

If the exemption doesn’t appear on your Notice of Assessment, or the assessed value looks wrong even after it was applied, file an appeal using Georgia Form PT-311A. The appeal goes to the Cobb County Board of Tax Assessors, not the Georgia Department of Revenue, within 45 days from the date the assessment notice was mailed.⁹

State your preferred method of appeal on the form. If the Board of Tax Assessors accepts electronic submissions, you may be able to email it in. Otherwise, deliver it in person or by mail to the 736 Whitlock Avenue address. Keep copies of everything and note the date you sent it. The 45-day window is firm.⁹

1
Cobb County. Application for Cobb County Homestead Exemption
2
Cobb County Tax Commissioner. Exemptions – Property Taxes
3
Georgia Department of Revenue. Property Tax Homestead Exemptions
4
Justia Law. Georgia Code Title 48 – Section 48-5-48
5
Fulton County Assessor. 2026 Homestead Maximum for Disabled Veterans and Surviving Spouses
6
Georgia.gov. Apply for a Homestead Exemption
7
Cobb County Board of Tax Assessors. Cobb County Board of Tax Assessors Official Website
8
Cobb County Tax Commissioner. Cobb County Property Overview
9
Georgia Department of Revenue. PT-311A Appeal of Assessment Form