In East Cobb, Your Neighbor's Tax Bill Isn't a Preview of Yours. Here's the Freeze That Explains Why.

Every East Cobb listing carries one line that buyers tend to read as a fixed cost: last year's property taxes. Next to the HOA dues and the utility estimates, it looks as settled as a mortgage rate. That figure is the seller's bill. In Cobb County, part of the seller's bill depends on when that particular owner filed for a homestead exemption, and that part doesn't pass to the next owner with the keys.

The mechanism is Cobb's floating homestead exemption, which is decades old. It's one of the stronger homeowner protections in metro Atlanta. It also covers less of the bill than most people assume. Both facts shape what a buyer in unincorporated East Cobb actually pays.

The freeze belongs to the owner

When Cobb's Board of Commissioners described the exemption in February 2025, the wording was specific. The county's announcement of the HB 581 vote says the exemption "freezes a homeowner's taxable property value when they apply for it, ensuring that their tax burden does not increase as property values rise." The county's FY2026 millage presentation from July 2026 says it "locks your home's taxable value during ownership."

The key words are "when they apply" and "during ownership." The freeze is tied to the person who applied, so a sale breaks the chain from both directions. The Cobb County Tax Commissioner requires owners to notify the office when they have "moved or sold" the property. The Tax Commissioner's application instructions state that "homeowner(s) must reapply for any qualified exemptions in the case of a deed change." To qualify, the new owner must own and occupy the home as a primary residence on January 1.

The county's published materials don't spell out a formula for the new owner's starting value. They do establish that the protection lasts through one owner's tenure and that the next owner applies on their own. A seller who filed many years ago may hold a frozen taxable value well below what the assessor now shows for the home. The buyer's application starts at a later date, so the seller's figure isn't a reliable guide to the buyer's bill.

The county's own example shows how big the gap can get. In the same July 2026 presentation, a sample homeowner "would have paid $1,447.64 for County General without float," a difference of $838.22.

The freeze touches one line of the bill

Cobb's descriptions consistently tie the floating exemption to one category, County General Maintenance & Operations. The county's July 1, 2026 tax notice says homesteaded owners "will see no change in their County M&O tax bill" when the millage rate holds steady and the property hasn't changed. It doesn't make that statement about any other line.

The rest of a 2026 bill looks like this. Homes in unincorporated East Cobb fall in the county district on the Tax Commissioner's 2026 millage rate table.

The frozen line is 8.46 of 30.13 mills, a little over 28 percent of the rate on a 2026 county-district bill. The largest line by far is the 18.70-mill school general levy. For most homesteaded owners, the relief on that line is the $10,000 basic exemption, which applies in the county general and county school general categories. Owners who are 62 or older on January 1 qualify for a separate exemption that removes school general and school bond taxes entirely.

That changes how two neighbors' bills compare. A long-time homesteaded owner and a recent buyer pay the same school millage on their own assessed values, and in practice neither gets a freeze on that line. Their County General lines can be far apart. A seller's tax figure mixes a frozen line with lines that track value, and the listing sheet doesn't separate them.

2026 shows the floating lines at work

This year's tax cycle shows how the two kinds of lines move apart. The county's FY2026 presentation shows the residential real property digest rising from about $44.8 billion in 2025 to about $46.7 billion in 2026. The Cobb County Tax Assessors' Office says the final 2026 digest was closing slightly more than 5 percent above 2025, up from earlier projections near 4 percent.

On July 28, 2026, the Board of Commissioners kept the County General rate at 8.46 mills and the Fire rate at 2.97. The rates stayed flat, but the county still had to advertise a tax increase of 4.07 percent above the rollback rate. Georgia law requires that notice when a growing digest would bring in more revenue at the same rate.

The school side went through the same process. The Cobb County School District gave notice that its 18.70-mill general rate was 3.80 percent above a rollback rate of 18.016 mills. The board adopted the rate 6-0 on July 23, 2026, with one member absent.

So 2026 played out this way. For homesteaded owners, the County General line stayed where it was. The school line, at more than twice the County General rate, applied to assessed values that rose with the digest. Every owner felt that line move, whether they bought in 1998 or closed this spring.

Why Cobb kept its own freeze

Georgia voters approved HB 581, the Statewide Adjusted Base Homestead Exemption, in November 2024. In Cobb it passed with 59 percent of the vote. Local governments could opt out by March 1, 2025, after public hearings. Cobb's Board of Education voted 6-0 to opt out on February 13, 2025, with one member absent. The Board of Commissioners voted 4-0 to opt out on February 25, 2025.

The county's reasoning centered on the existing float. In the county's release, Commissioner Monique Sheffield said "Cobb County's current homestead exemption is far more beneficial than what is offered to residents in HB581." The same release says many speakers at the hearings "admitted they were confused by the ballot language."

For an East Cobb buyer, the opt-outs mean the statewide headline doesn't describe the local bill. Cobb kept a total freeze on one line, the County General line, and the school district didn't add a statewide one on the largest line.

Reading a listing's tax figure in Cobb

The county publishes the tools to separate these lines. Here's what each one shows.

1. The seller's bill shows their history. It reflects the seller's exemptions, including any senior school exemption, and the year their County General value was frozen.
2. The county estimate tool shows a fresh calculation. Cobb's presentation directs owners to the Tax Commissioner's 2026 estimate page.
3. Assessment notices now show an estimated savings figure. East Cobb News reported that the 2026 notices, mailed June 5, added fields for current and prior fair market value and estimated tax savings. The assessor says that new Box 11 uses the prior year's millage and reflects county-billed taxes only.
4. Appeals have a short window. Owners have 45 days from the date printed on their notice.
5. 2026 amounts include a state credit. The county's presentation notes that 2026 bills for homesteaded owners reflect a credit from the Homeowner Relief Grant under House Bill 973.

FAQ

Does the floating exemption apply automatically when I buy? No. Cobb's instructions require a new application after a deed change, and the owner must own and occupy the home as a primary residence on January 1.

When is the filing deadline? Cobb's own pages don't agree for 2026. One Tax Commissioner page lists April 1, 2026, while the assessor's guidance gives July 20 and ties filing to the appeal deadline on the assessment notice. The Tax Commissioner's office at (770) 528-8600 can confirm which deadline applies.

Does this apply in Marietta or other cities in Cobb? City taxes and city exemptions are handled by each city's tax office, separate from the county exemptions described here.

A tax line on a listing is one of the first numbers buyers compare, and in East Cobb it's one of the easiest to misread. If you'd like help separating a seller's frozen County General line from the rates that would apply to you before you write an offer, John & Renee Pruitt can go through the county's figures with you. Let's Connect.

This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.