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Qualifying for Exemptions

As proof of residency, you must be a permanent legal resident of Cobb County and the state of Georgia to claim homestead exemptions. Georgia law (OCGA 48-5-444) states, "Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims homestead exemption."  

In other words, you must provide the registration or tax receipts for all vehicles you own showing that you paid motor vehicle taxes in Cobb County.

Under Georgia law, exemption applications must receive final approval by the Board of Assessors. If denied, you shall have the right of appeal to the county Board of Equalization as provided in OCGA 48-5-311.

You are not eligible if you or your spouse claims a homestead exemption in another county or state.

If you are currently claiming homestead elsewhere, you must notify the appropriate authority to remove the exemption. Property owners found to be claiming homestead exemption on more than one property will be subject to penalties and interest on any taxes saved.

A homestead exemption cannot be applied to a rental property, vacant lots or commercial property.

Any person who makes any false statement or false representation of a material fact in support of a claim for exemption, or knowingly assists another in the preparation of any false or fraudulent claim, or enters into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage or otherwise, shall be guilty of a misdemeanor. In addition, such property shall be taxed in an amount double the tax otherwise to be paid. (OCGA 48-4-51)