Georgia’s real estate transfer tax is set by state law at $1 per $1,000 of the sale price (or fraction thereof), minus the first $10. The rate is identical in Cobb and Cherokee counties, there is no county-level surcharge. Who pays is negotiable between buyer and seller.
How much is the transfer tax when selling a home in Cobb or Cherokee County, Georgia?
Georgia’s real estate transfer tax is set by state law at $1 per $1,000 of the sale price (or fraction thereof), after subtracting the first $10. That rate is the same in every Georgia county, including both Cobb and Cherokee. Who pays it is negotiable between buyer and seller and should be addressed in your purchase and sale agreement.
If you’re selling in East Cobb, Marietta, or a community that straddles the Cobb-Cherokee line, the transfer tax calculation works exactly the same way on both sides of the county line. The confusion I hear most often from sellers is the assumption that Cherokee County charges something different. It doesn’t.
How Georgia’s Transfer Tax Actually Works
The governing statute is the Georgia Real Estate Transfer Tax, O.C.G.A. § 48-6-1. The formula is straightforward: take the sale price, subtract $10, divide by $1,000, round any fraction up to the next whole dollar, and multiply by $1. That’s your transfer tax.
Because the rate is set at the state level, Cobb County and Cherokee County do not add a local surcharge on top of it. What you’ll pay in Indian Hills is calculated the same way as what you’d pay in Eagle Watch or a community in Cherokee County’s portion of the metro area.
What the tax looks like at East Cobb price points
Recent Zillow market data puts the median sale price in the Indian Hills area at approximately $970,000, with homes typically spending around 54 days on market. To give you a sense of scale across common East Cobb and Marietta price ranges, here’s how the state formula plays out:
| Sale Price | Taxable Amount (price minus $10) | Georgia Transfer Tax (at $1 per $1,000) |
|---|---|---|
| $400,000 | $399,990 | $400 |
| $600,000 | $599,990 | $600 |
| $800,000 | $799,990 | $800 |
| $970,000 | $969,990 | $970 |
| $1,200,000 | $1,199,990 | $1,200 |
These figures reflect only the state transfer tax. Your closing will also include other line items, including recording fees paid to the county, title insurance, prorated property taxes, and any HOA transfer or resale fees. Those vary by transaction and are separate from the transfer tax itself. For a complete picture of what you’ll net, that’s exactly the conversation to have with me before you list.
Cobb County vs. Cherokee County: is there actually a difference?
No. Both counties collect the transfer tax on behalf of the state at the same $1-per-$1,000 rate under O.C.G.A. § 48-6-1. Neither county imposes an additional local real estate transfer tax on top of the state rate. If you’ve heard otherwise, it’s likely confusion with other closing costs, such as recording fees, which do vary slightly by county based on the number of pages in the deed.
One thing that genuinely does differ between Cobb and Cherokee: property tax millage rates. If you’re comparing the ongoing cost of ownership across the county line, that’s a separate and important number. I cover how Cobb County property taxes are calculated in detail in my East Cobb property tax guide.
Who Pays the Transfer Tax in Georgia?
This is where sellers sometimes get a surprise. Under Georgia law, the transfer tax is assessed on the deed being recorded, and by convention it has historically been treated as a seller cost. But it is negotiable. The Georgia Association of REALTORS® standard purchase and sale agreement addresses who pays it, and like many closing costs, the allocation can shift depending on how the contract is negotiated.
In a strong seller’s market, the seller often pays it as part of the standard deal. In a more balanced or buyer-friendly negotiation, it can move to the buyer or be split. Never assume the default applies to your specific transaction. Confirm it in your contract.
The Consumer Financial Protection Bureau offers general guidance on closing cost disclosures, and your closing attorney or title company will itemize every line on your settlement statement before closing day. Georgia is an attorney-closing state, so a licensed Georgia real estate attorney handles the closing and will walk you through each charge.
What about school zones that cross county lines?
Some East Cobb neighborhoods sit close enough to the Cobb-Cherokee county line that buyers occasionally ask whether their school zone assignment changes the transfer tax. It doesn’t. Transfer tax is calculated on the sale price and governed by state law, not by school district. Your school zone assignment is determined by your property’s physical address and the applicable county school board attendance map, completely separate from any tax calculation.
What school district your home falls in matters enormously for how buyers evaluate and price your home, which is why I always tell relocating families to choose their school district first, then find the home. But it has zero effect on the transfer tax line at closing.
If you’re curious about how East Cobb’s positioning compares to other parts of metro Atlanta for buyers weighing their options, my East Cobb vs. Atlanta Suburbs breakdown covers what makes this market distinct.
What Sellers in East Cobb and Marietta Should Know Before Listing
Transfer tax is one of the smaller line items at closing relative to the overall transaction, but it’s a real number and it belongs in your planning. A few things to keep in mind:
- The tax is based on the actual sale price recorded on the deed, not an assessed value or an estimate. It’s calculated at closing once the final price is confirmed.
- It’s paid at closing, typically deducted from seller proceeds if the seller is responsible under the contract.
- Recording fees are separate. Cobb County and Cherokee County each charge recording fees based on the number of pages in the deed and any associated documents. These are modest but worth noting on your settlement statement.
- HOA transfer fees are also separate and vary by community. If you’re in Indian Hills, Chimney Springs, Walton Reserve, Eagle Watch, or any other HOA community in East Cobb, your HOA may charge a transfer or resale disclosure fee at closing. That’s a community-level cost, not a county tax.
- Broker compensation is fully negotiable and not set by law or any standard rate. There is no fixed or customary commission percentage. Any compensation offered to a buyer’s agent is optional and separately negotiated from your listing agreement.
With low inventory and rising prices in East Cobb, pricing your home correctly in the first week matters more than most sellers realize. The transfer tax is a known, calculable cost. The bigger variable in your net proceeds is where you price the home and how the contract is structured, and that’s where having a local agent who knows this market pays off.
According to NAR research, sellers who work with a REALTOR® consistently net more than those who sell on their own, even after accounting for all closing costs. Your specific outcome depends on your home’s condition, location, timing, and how the deal is negotiated. The only way to know your real number is to run it with someone who knows this market.
Frequently Asked Questions
Is Georgia’s transfer tax the same in every county?
Yes. Georgia’s real estate transfer tax is set by state law under O.C.G.A. § 48-6-1 at $1 per $1,000 of the sale price (minus the first $10). Neither Cobb nor Cherokee County adds a local surcharge. The rate is uniform statewide, so sellers in East Cobb and Marietta pay the same rate as sellers anywhere else in Georgia.
Who pays the transfer tax in Georgia, the buyer or the seller?
It’s negotiable. By convention it has historically been treated as a seller cost, but the Georgia Association of REALTORS® standard purchase and sale agreement allows the parties to negotiate who pays it. Always confirm the allocation in your specific contract rather than assuming the default applies.
Does living in a Cherokee County school zone affect my transfer tax if my property is in Cobb County?
No. Transfer tax is calculated based on your property’s sale price and the county where the deed is recorded, not by school district. School zone assignments and transfer tax calculations are entirely separate. If your deed records in Cobb County, Cobb County collects the tax at the state rate regardless of which school district serves your address.
Are there other closing costs sellers in East Cobb should plan for beyond transfer tax?
Yes. Transfer tax is one line item among several. Others typically include recording fees, title insurance (owner’s and lender’s policies), prorated property taxes, HOA transfer or resale fees if applicable, and any negotiated credits or repairs. Because Georgia is an attorney-closing state, you’ll also have attorney fees. The amounts vary by transaction, so the best way to plan is to request a seller net sheet from your agent before you list.
How is Georgia’s transfer tax calculated on a $970,000 home sale?
Subtract $10 from the sale price ($969,990), divide by $1,000, and round any fraction up to the next whole dollar. On a $970,000 sale, that works out to $970 in state transfer tax. This is the same calculation whether the property is in Cobb County or Cherokee County.
Georgia’s transfer tax is one of the most predictable costs in your closing statement: a flat state rate, no county surcharge, and a straightforward formula. What’s less predictable is everything else that shapes your net proceeds, and that’s where local knowledge matters.
If you’re thinking about selling in East Cobb, Marietta, or a community near the Cobb-Cherokee line, I’d be glad to walk you through a full picture of what to expect. Schedule a consultation here and we’ll start with your specific home and situation.
Equal Housing Opportunity. Kellie Krull is a licensed REALTOR® regulated by the Georgia Real Estate Commission. This article is general information only and is not legal, tax, or financial advice. Confirm your specific closing costs, tax obligations, and contract terms with your closing attorney, tax advisor, lender, or escrow officer.