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Updated 2025 Tax Year

Cook County
Property Tax Guide

Everything you need to know about property taxes in Cook County, GA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by district, typically 1.2% to 1.8% of assessed value depending on location and special districts
1st Due
Oct 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Cook County, Georgia operates under the state's property tax system, which funds essential local services including public schools, county operations, emergency services, and infrastructure maintenance. Property taxes in Cook County are calculated based on assessed values determined by the County Board of Assessors, with the state's base assessment rate of approximately 40% of fair market value for residential properties.

The effective tax rate in Cook County varies by location within the county due to different combinations of taxing authorities and special districts. Property owners may pay taxes to multiple entities including the county government, school district, and various special purpose districts depending on their property's location. Tax rates are set annually during the budget process, and actual rates can differ significantly between areas served by different municipal governments or special taxing districts.

Tax bills are issued by the Cook County Tax Commissioner, who is responsible for collecting property taxes for all taxing jurisdictions within the county. The Georgia Department of Revenue oversees the overall assessment and taxation process to ensure compliance with state law and uniformity across counties.

Section 2

What Makes Up Your Tax Bill

The specific tax rates for Cook County for FY 2025-2026 have not yet been publicly released, as rates are set annually by local authorities during their respective budget processes. Historical rates and typical components include:

ComponentRate RangeDescription
County OperationsVariesGeneral county services, public safety, administration
School DistrictVariesLocal school operations and facilities
State School TaxVariesState-mandated education funding
Special DistrictsVariesFire districts, hospital districts, other special purposes

Note: Actual tax rates vary significantly by location within Cook County based on which taxing jurisdictions serve each property. Property owners should check with the Cook County Tax Commissioner's office or visit the county's official website for current rate information specific to their address. Rates are typically expressed in mills (1 mill = $1 per $1,000 of assessed value).

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cook County, property taxes are due in two installments:

First Installment
Oct 15
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Georgia may be levied when significant changes occur to a property's assessed value or ownership status during the tax year. Common triggers include new construction completion, major improvements, property transfers, or corrections to the assessment roll discovered after the initial tax bills are issued.

When a supplemental assessment is necessary, the additional tax is calculated on the difference between the original assessed value and the revised assessed value, prorated for the portion of the tax year the change was in effect. For example, if a $100,000 home addition is completed in July, the supplemental tax would apply to that additional assessed value for the remaining months of the tax year.

Property owners receive a separate supplemental tax bill for these additional assessments. The Cook County Tax Commissioner's office handles the billing and collection of supplemental taxes, and these amounts follow the same payment deadlines and penalty structures as regular property taxes.

Example Calculation

The following examples use estimated rates for illustration purposes only. Actual rates vary by location within Cook County and are set annually.

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Standard Homestead Credit: -$2,000 (if eligible and applied)
  • Net Taxable Value: $118,000
  • Estimated Annual Tax (assuming 25 mills): $2,950
  • Monthly Escrow: $246

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Standard Homestead Credit: -$2,000 (if eligible and applied)
  • Net Taxable Value: $238,000
  • Estimated Annual Tax (assuming 25 mills): $5,950
  • Monthly Escrow: $496

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Standard Homestead Credit: -$2,000 (if eligible and applied)
  • Net Taxable Value: $398,000
  • Estimated Annual Tax (assuming 25 mills): $9,950
  • Monthly Escrow: $829

Note: All tax credits require separate application and eligibility verification. Rates shown are estimates only.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cook County require borrowers to maintain an escrow account for property taxes and insurance. The lender collects monthly payments equal to 1/12 of the annual tax bill plus insurance premiums, holding these funds to make payments when due. Georgia law allows lenders to maintain an escrow cushion of up to two months of payments.

Property tax bills in Cook County are typically due with final payment required by April 1st of the year following the tax year. Lenders usually make payments before the deadline to avoid late penalties. Property owners should verify that their lender has received current tax information and is collecting adequate monthly escrow amounts.

The lender must provide an annual escrow analysis showing the account activity and any adjustments needed for the coming year. If property taxes increase significantly due to reassessment or rate changes, monthly escrow payments may need to increase. Property owners can contact the Cook County Tax Commissioner's office at any time to verify that their taxes have been paid and to obtain current balance information.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Cook County property taxes due for FY 2025-2026? A: Property tax returns are due between January 1 and April 1. The final payment date for 2025 taxes is April 1, 2026. Extensions are typically not available for property tax deadlines.

Q: What homestead tax credit is available and how do I apply? A: Georgia offers a standard $2,000 homestead tax credit that reduces your tax bill (not assessed value). You must own and occupy the property as your primary residence on January 1st and file the application by April 1st. This is NOT automatic and requires a separate application with the County Assessor.

Q: Does the homestead credit limit my assessment increases? A: The standard $2,000 credit reduces your tax bill but does not cap assessment growth. Georgia has additional homestead programs that may limit assessment increases for qualifying seniors or disabled persons - contact the County Assessor for details and application requirements.

Q: How often are properties reassessed in Cook County? A: Georgia law requires properties to be reassessed periodically to maintain fair market values. Contact the Cook County Board of Assessors for the current reassessment schedule and appeal procedures if you disagree with your assessment.

Q: What are the penalties for late property tax payments? A: Georgia law imposes penalties and interest on delinquent property taxes. Contact the Cook County Tax Commissioner's office for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Many Georgia counties offer online payment options. Check the Cook County Tax Commissioner's website or call their office to confirm available payment methods and any associated fees.

Q: What special district taxes might apply to my property? A: Depending on your location, you may pay additional taxes for fire protection districts, hospital districts, or other special purposes. Your tax bill will itemize all applicable taxes by jurisdiction.

Q: How do I appeal my property assessment? A: Property owners who disagree with their assessment can file an appeal with the Cook County Board of Assessors. Contact their office for specific deadlines, required documentation, and appeal procedures for the current tax year.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
FY2025 ADJUSTED HOME INCOME LIMITShuduser.gov
02
Tax Doc
Property Tax Millage Rates | Department of Revenuedor.georgia.gov
03
Tax Doc
Property Tax Homestead Exemptions - Department of Revenuedor.georgia.gov
04
County
Request for Board of Commissioners' Action - - Cook County Georgiacookcountyga.us
05
Tax Doc
Property Tax Returns and Payment - Department of Revenuedor.georgia.gov
06
County
Tax Assessors Office - - Cook County Georgiacookcountyga.us
07
County
County Property Tax Facts Cook | Department of Revenuedor.georgia.gov
08
GAC - Subject 560-11-2 SUBSTANTIVE REGULATIONSrules.sos.ga.gov
09
Tax Doc
Pay Property Taxesgeorgia.gov
10
County
Cook County Board of Education - Adel, Georgiaaudits.ga.gov
All sources verified as of 2025 Tax Year

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