Should You Sell Your Cobb County Home Before or After the Property Tax Bill?

By Deborah Morton, Managing Partner, The Agency Atlanta. RealTrends Top 1.5%.

For most Cobb County sellers, the timing of the property tax bill barely changes what they pay, because a standard Georgia home sale splits the year's taxes between buyer and seller at closing based on how long each one owned the house. What timing can change is the paperwork and the cash flow: who writes the check to the county, whether a credit shows up on your closing statement, and what happens to your homestead exemption.

If you have ever opened a Cobb tax bill at the kitchen table during the same week you started wondering about selling, the question feels urgent. Cobb County's property tax bills typically arrive in mid-August and are due October 15, and the bill has a way of making a house feel more expensive than it did the day before. The good news is that the calendar matters less than it seems, and the date that matters most for moving isn't the one printed on the bill.

This post is for Cobb County homeowners asking whether to list before or after the tax bill. It walks through how property taxes are handled in a Georgia sale, how city taxes in places like Marietta and Kennesaw fit in, and what to know about homestead exemptions before you move. It is general information, so your closing attorney and tax professional get the final word on your situation.

How are property taxes handled when you sell a home in Georgia?

They are prorated. In a typical Georgia sale, the year's property taxes are divided between buyer and seller as of the closing date, so each side pays for the days they owned the home. The standard purchase contract used across the state, from the Georgia Association of REALTORS, handles this, and a 2025 update clarified what happens if the split at closing turns out to be off: once the actual tax bill is issued, the party who underpaid reimburses the other.

Put simply, you are responsible for your share of the year whether you sell in March or November. The bill's arrival changes the mechanics, not the math.

If you close before the bill is issued

The year's taxes aren't known yet, so the proration at closing is based on the best information available, and the contract's true-up provision covers any difference once the real bill comes out. When the bill arrives, the credit given at closing and the contract's true-up keep each side paying only its share. If a bill for that year shows up in your mailbox after you have sold, pass it to your closing attorney rather than assuming it is yours to pay in full.

If you close after you have paid the bill

You have already paid the whole year. At closing, the buyer credits you for the days after closing that they will own the home. You won't see that money until closing day, so the cash flow is less comfortable, but you aren't paying for the buyer's months.

If the bill is out but not yet paid at closing

Your closing attorney accounts for it on the settlement statement, so the county gets paid and each side ends up with its share. This is routine work for a closing attorney. Our guide to Cobb County property tax bills, payment and closings covers the payment side in more detail.

A simple example

Here is an illustration with round numbers, not a real Cobb bill. Say a home's combined property taxes for the year come to $6,000, and the sale closes at the end of June. The seller owned the home for about half the year, so the seller's share is about $3,000 and the buyer's is about $3,000. If the seller had already paid the full $6,000, the buyer credits the seller roughly $3,000 at closing. If nothing had been paid yet, the seller credits the buyer roughly $3,000, and the buyer pays the county when the bill comes due. Either way, each side ends up paying about $3,000. Real prorations are figured to the day, and the closing attorney does the math.

What if the home is vacant or inherited?

The proration works the same way, but the exemption picture often changes. A homestead exemption depends on an owner living in the home as a primary residence. When the person who qualified has moved out or passed away, the exemption may no longer apply going forward, and the Tax Commissioner asks owners who no longer qualify to let the office know. Whoever is handling the sale, whether that is the owner, an executor or an administrator, should check what exemptions are on the bill and ask the closing attorney how they affect the proration. Our guide to selling an inherited home in Cobb County covers the rest of that path.

When are Cobb County property taxes due, and how do city taxes fit in?

Cobb County mails its property tax bills in mid-August, and they are due October 15. In recent years the Tax Commissioner has announced the bills in mid-August, and a payment counts as on time if the office receives it or the postal service postmarks it by October 15.

The Cobb County property tax calendar

1. January 1. Georgia charges the year's property taxes against whoever owns the home on this date, and homestead exemptions require that you owned it and lived in it as your primary residence on this date.
2. April 1. The deadline to apply for a homestead exemption for the current year, including age-based senior exemptions. Missing it waives the exemption for that year. Some cities, such as Kennesaw, require their own exemption application by the same date.
3. When your assessment notice arrives. You have 45 days from the date it was mailed to appeal the value.
4. Mid-August. Cobb County property tax bills go out.
5. October 1. City of Kennesaw property tax bills go out. Other Cobb cities set their own schedules.
6. October 15. Cobb County property taxes are due.
7. December 1. City of Kennesaw property taxes are due.

City taxes are a separate bill. Cobb's seven cities bill and collect their own property taxes, apart from the Tax Commissioner. The City of Kennesaw, for example, mails its city bills on October 1 with a December 1 due date, using values from the Cobb County Tax Assessor. If you live inside Marietta, Kennesaw or another Cobb city, expect two property tax bills on the same house and two lines to prorate at closing. If your Marietta mailing address is actually in unincorporated Cobb, which is common, you will only see the county bill.

Behind both bills is the same rule. Georgia charges property taxes against whoever owns the property on January 1, and property is assessed at 40% of fair market value before exemptions and millage rates are applied. That is why the next section matters more than the tax bill does.

Why does January 1 matter more than the tax bill?

Because homestead exemptions are tied to it. In Georgia, a homestead exemption requires that you owned the home and lived in it as your primary residence on January 1, and that you apply by April 1. Once approved, most exemptions renew automatically, but only as long as ownership and occupancy stay the same.

This creates a real, if quiet, timing question for anyone selling one Cobb home and buying another:

1. On the home you sell, the year's bill reflects the exemptions that were in place on January 1. Because taxes are prorated, the buyer's share for that year is based on a bill that may include your exemption. Their own exemption starts with their own application.
2. On the home you buy, if you close after January 1, you generally won't qualify for a homestead exemption there until the following year. You can't claim a homestead exemption on two properties at once.
3. If you no longer qualify, the Tax Commissioner asks owners to notify the office, and failing to do so may bring a penalty.

None of this is a reason to rush a sale or delay one by itself. It is a reason to look at the calendar early, especially if you are buying and selling within a few weeks of the new year.

Should you list before or after the tax bill comes out?

List when the house, your next step and the market are ready, and let the proration handle the taxes. That answer disappoints people looking for a trick, but it is the honest one.

There are a few situations where timing deserves a closer look:

1. You are buying and selling around the new year. January 1 affects homestead exemptions on both homes, as described above.
2. Cash is tight before closing. If paying the full bill in October would strain your budget, a closing after the due date means fronting the money and getting a credit back later. Talk with your closing attorney about how that will look on paper.
3. You have an age-based exemption. Some exemptions are tied to age and require their own application. Kennesaw, for example, offers a city tax exemption for owners 65 and older. Moving can mean giving up an exemption you would have to qualify for again elsewhere, if the new location offers one at all.
4. You are thinking about appealing your assessment. Georgia gives owners 45 days from the mailing of the assessment notice to appeal a valuation. If you are staying through the year, that window is worth knowing about.

For readers whose homes are paid off or close to it, that third point is worth sitting with. Exemptions can make staying put less expensive than it looks on paper, and staying put is often the smart decision. A clear picture of what you would give up is part of deciding.

What should you do before you sell?

A little organizing now saves a lot of back-and-forth at closing.

1. Find your most recent county bill, and city bill if you have one. Both help your closing attorney estimate the proration.
2. Check which exemptions are on your property. The Tax Commissioner's site shows exemptions on your bill, and your bill lists them too.
3. Note whether you are inside city limits. It determines whether there is a second bill to account for.
4. Look at the calendar. If your sale and purchase straddle January 1, plan the homestead application for your new home by April 1.
5. Know your full cost to sell. Taxes are one line among several. Our breakdown of the cost to sell in Cobb County walks through the others, and our post on how long it takes to sell in Cobb and Cherokee can help you plan the timeline.

The tax bill feels like a deadline. For a seller, it mostly isn't. January 1 is the date to circle, and the rest is arithmetic your closing attorney does every day.

Frequently asked questions

Should I sell my Cobb County home before or after the property tax bill comes out?

For most sellers it makes little difference in what they pay, because a standard Georgia sale splits the year's property taxes between buyer and seller at closing. Timing mainly changes who pays the county and whether a credit shows up on the closing statement.

Who pays property taxes in the year a Georgia home is sold?

Both parties, in proportion to how long each owned the home that year. The Georgia Association of REALTORS purchase contract prorates taxes at closing and says an underpaying party reimburses the other once the bill is issued.

When are Cobb County property taxes due?

Cobb County property tax bills typically go out in mid-August and are due October 15. Cobb's cities bill and collect their own property taxes separately; Kennesaw's city bills, for example, go out October 1 and are due December 1.

What happens to my homestead exemption when I sell?

Georgia homestead exemptions renew automatically only while ownership and occupancy stay the same. A new owner has to apply for their own, and owners who no longer qualify are expected to notify the Tax Commissioner.

When do I file for a homestead or senior exemption in Cobb County?

By April 1. Georgia homestead exemptions, including age-based exemptions, require that you owned and lived in the home on January 1 and applied by April 1 for that tax year. Some cities, such as Kennesaw, also require a separate city application by April 1.

Does January 1 matter when moving within Cobb County?

Yes. Georgia charges property taxes against the owner as of January 1, and a homestead exemption requires owning and living in the home on January 1 and applying by April 1.

Home Report Card

Sources

• Cobb County Tax Commissioner, 2024 property tax bills issued (Aug 13, 2024). Checked Oct 31, 2026.
• Cobb County: 2026 Cobb County property tax bills issued, due Oct. 15. Checked Oct 31, 2026.
• City of Kennesaw, Property Tax. Checked Oct 31, 2026.
• Georgia Department of Revenue, Property Tax Valuation. Checked Oct 31, 2026.
• Georgia Department of Revenue, County Property Tax Facts: Cobb. Checked Oct 31, 2026.
• Georgia.gov, Apply for a Homestead Exemption. Checked Oct 31, 2026.
• Cobb County, Homestead e-filing information. Checked Oct 31, 2026.
• Georgia REALTOR magazine, Changes to the 2025 GAR Contract Forms. Checked Oct 31, 2026.
• Featured photo: miniature wooden house with keys and a document, by Atlantic Ambience, Pexels, Pexels License.