Cobb County explains 2026 notice of assessment, new SB 566 changes, appeal rights and timelines

Christine Stinchcomb, director and chief appraiser for the Cobb County Tax Assessor's Office, said the 2026 notice of assessment will be mailed on June 5 to all property owners in Cobb County as of Jan. 1, 2026.

"The notice of assessment is the official notification of your property's fair market value that has been established by our office," Stinchcomb said, adding that the notice is not a tax bill. She said the actual tax bill will be mailed around Aug. 15 by the Cobb County Tax Commissioner's Office and is expected to be due around Oct. 15.

The notice reflects the assessor's valuation used for taxation. "Under Georgia law, properties are assessed at 40% of that value, which is used to calculate your property tax bill," Stinchcomb said.

Stinchcomb said changes to the notice were prompted by Senate Bill 566, a state law effective Jan. 1, 2026, intended to make statewide assessment notices easier for owners to understand. She highlighted several specific changes to the form:

- Box 3: A new emphasis on homestead exemption eligibility. "If you are no longer eligible for a homestead exemption, you need to report your ineligibility at cobtax.gov before the appeal deadline," Stinchcomb said. She warned that failure to report could require repayment of unpaid taxes and interest plus a 50% penalty on the amount that was improperly reduced.

- Box 7: This box shows the previous year's fair market value, the current year's fair market value established for the property, and any preferential assessment value if applied and approved.

- Box 10 and Box 11: Box 10 lists codes and short descriptions of exemptions, credits and preferential assessments for which a property owner has been approved. Box 11, new for 2026, displays an estimated dollar amount of tax savings associated with those exemptions and preferential assessments.

Stinchcomb cautioned that the Box 11 figure is only an estimate. "This estimate is intended to provide property owners with a better understanding of the dollar amount of tax benefits they may receive," she said, adding that it is calculated using current exemptions and the previous year's millage rates. She noted that actual tax bills may differ depending on millage rates later adopted by local taxing authorities and that the estimate includes only county-billed property taxes; city-collected taxes may not be reflected.

Property owners who believe the fair market value established in the notice does not reflect market conditions as of Jan. 1, 2026, have the right to file an appeal. Stinchcomb said owners have 45 days from the date shown on their notice to submit an appeal and provided the assessor's phone number, (770) 528-3100, and a web page for instructions: assessor.cobbcounty.gov/appeals.

For those seeking to estimate their property tax bill, Stinchcomb noted that the Cobb County Tax Commissioner's Office offers a free online tax estimator at cobtax.gov.

The announcement closed with Stinchcomb thanking listeners and asking them to share the information with neighbors in Cobb County.