
The Cobb County Board of Commissioners unanimously voted to opt out of the HB581 Statewide Adjusted Base Homestead Exemption, which was approved by Georgia voters in the November 2024 election. The exemption aimed to provide statewide tax relief for homeowners, but local officials believed the county's existing homestead exemption system was more beneficial.
According to the Cobb County release, Commissioner Monique Sheffield supported the decision, emphasizing that the county's current exemption system offers better benefits. She said, "We understand how this amendment can be beneficial to taxpayers in counties without a homestead exemption, but Cobb has one of the best, and I’d like to keep it that way." The board voted to opt out after a third public hearing, where most residents favored maintaining the existing system. Some residents had difficulty understanding the ballot language of HB581 and its long-term tax implications.
In the same release, Chairwoman Lisa Cupid acknowledged the concerns of residents, saying, "We feel the pain of our citizens who are here," as the county debated between an outside bill and a long-standing local system. Commissioner JoAnn Birrell noted that her office received numerous emails from residents requesting the county to opt out.
Concerns were raised about the impact of opting into HB581 on Cobb County's existing homestead exemption and senior school tax exemption. However, outgoing Chief Assessor Stephen White reassured the board that existing exemptions would not be affected.









