Frequently Asked Questions
This information is designed to help answer the most frequently asked questions on city of Marietta taxes and deadlines.
When are taxes due in Marietta?
You will receive your tax bill from the City of Marietta Tax Division in August (if you filed a tax return with the County). The taxes are payable at that time and become delinquent 60 days from the date bills are mailed, October 31. If you live in the City, you are on a duel taxing system; therefore, you will receive two separate bills--one from the City, the other from the County.
What are the penalties if taxes are not paid timely?
Interest accrues monthly at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it, plus 3 percent, on unpaid taxes when they become delinquent. Interest rates change annually in January of each year. In addition, a 5% penalty is due 90 days from the due date. There are also fi fa (tax lien) charges added to delinquent taxes.
Who should pay the taxes?
The current owner is always responsible for any outstanding taxes on their property. Property taxes “follow” the property and are levied against same.
Tax bills are mailed to the January 1 property owner. If you purchase property during the year, you must file a tax return with the Cobb County Tax Assessor’s Office for them to change ownership and obtain a current mailing address for you to receive your tax bill. You are responsible for contacting the City of Marietta Tax Division if you fail to receive your tax bill.
What is a tax return (or assessment return)?
A tax return is a form requiring information on the taxpayer and their property.
Who files a tax return?
Every taxpayer is responsible for filing a real property tax return if they own property in the City of Marietta. The property owner is not required to file a new return every year. One must be filed only when property has been purchased or when changes (i.e. dimension, acreage) have been made to property already owned.
When do you file a tax return?
State Law requires that general property tax returns be filed between January 1 and April 1 in the first year of ownership. For example, if you purchase property in June, the return should be filed the next year. You, the taxpayer, are responsible for making returns with the Cobb County Tax Assessor’s Office. Your lawyer does not file your tax return. The taxpayer is responsible for providing the Cobb County Tax Assessor’s Office with a copy of the warranty deed for the property and with the mailing address of the property owner, if different from the property address. Also, anytime you have a change of address, you should notify the Cobb County Tax Assessor’s Office in writing.
Where do you file a tax return?
Real property tax returns are to be filed in the Cobb County Tax Assessor’s Office, 736 Whitlock Avenue, Suite 200, Marietta, Georgia 30064.
Personal property tax returns are filed with the Cobb County Board of Tax Assessor’s, Personal Property Section on Whitlock Avenue. Types of taxable property are: boats and their motors, airplanes, business machinery, equipment, inventory, furnishings and fixtures. Businesses operating January 1 of the taxable year will be taxed for the full year even if the business closes prior to year-end. All business closings should be reported to the Assessor’s Office.
Do I get an exemption on my property tax from the City of Marietta?
You must apply for exemptions by April 1 of the taxable year. The exemptions apply only to “homestead” property, which means, you must own, occupy and claim the property as your legal residence by January 1 of the tax year to be eligible. Only one person need apply if more than one name appears on the deed. The exemptions are automatically renewed each year unless there is a change in ownership, you no longer meet the eligibility requirements, or you are requested to refile by the City. For all exemptions except the veteran’s exemption, the property must be in the name of the applicant and filed by the deadline. (Applications postmarked by the due date are accepted.) The amount exempted is deducted from the 40% assessed value of the property in the applicable tax categories.
Regular Homestead Exemption -Owner-occupied residents are entitled to a $4,000 exemption.
Property Taxpayer Reassessment Relief Act (Floating Exemption) - When your homestead property is reassessed, the homestead exemption in the bond, cemetery & city categories on your tax bill will increase equal to the amount that the gross value increased.
School Tax Exemption - Homeowners who are 62 years of age on or before January 1 are entitled to exemption from school tax on the dwelling and 1 acre or less of land. Proof of age is required when the application is filed.
Disability Exemption - Homeowners who meet the homestead requirements and are totally disabled are entitled to receive a Disability Exemption of $2,000. You must present proof of disability from your physician.
Veteran’s Disability Exemption - Veterans with a 100% disability or compensated at the 100% disability level as adjudicated by the United States Department of Veterans Affairs and defined in Georgia Code Section 48-5-48 are entitled to an exemption. The amount varies from year to year. You must furnish a letter from the United States Department of Veterans Affairs, Veterans Administration, or discharge papers from military records certifying the qualifying disability.
The Veteran’s Disability Exemption extends to the un-remarried, surviving spouse or minor children at the time of the applicant’s death, provided they continue to occupy the home as a residence and homestead.
Year’s Support - Widows/widowers may be exempt from taxes for the year by submitting a Year’s Support final order issued by the Cobb County Probate Court.
Can the tax bill be mailed to my mortgage company?
Tax bills are mailed directly to the January 1 property owner. If the City Tax Division is notified in adequate time by the owner’s mortgage company, the mortgage company will be sent the original bill and the owner will receive a copy.