---
title: HB 847. Cobb County; tax commissioner and certain employees; change compensation
collection: bills
id: 2025-2026/hb847
cite_as: HB 847, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb847
md_url: https://georgiacommons.org/bills/2025-2026/hb847.md
text_url: https://georgiacommons.org/bills/2025-2026/hb847/text
source_url: https://www.legis.ga.gov/legislation/71649
date: 2026-05-11
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb846.md
next: https://georgiacommons.org/bills/2025-2026/hb848.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 1005
omitted_url: https://georgiacommons.org/bills/2025-2026/hb847.md?full=1
bill_number: HB 847
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Terry Cummings
  - Lisa Campbell
  - Devan Seabaugh
  - Mekyah McQueen
  - Jordan Ridley
  - John Carson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB847/2025
upstream_id: 2014662
summaries_model: claude-sonnet-5
topic_tags:
  - Cobb County government
  - local government salaries
  - tax commissioner
  - county employee pay
---

# HB 847. Cobb County; tax commissioner and certain employees; change compensation

## Text

House Bill 847 (AS PASSED HOUSE AND SENATE)
By: Representatives Cummings of the 39th, Campbell of the 35th, Seabaugh of the 34th,
McQueen of the 61st, Ridley of the 22nd, and others
A BILL TO BE ENTITLED
AN ACT
To amend an Act consolidating the offices of tax collector and tax receiver into the office of
tax commissioner of Cobb County, approved February 17, 1949 (Ga. L. 1949, p. 790), as
amended, so as to change the compensation of the tax commissioner and certain employees
of such office; to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act consolidating the offices of tax collector and tax receiver into the office of tax
commissioner of Cobb County, approved February 17, 1949 (Ga. L. 1949, p. 790), as
amended, is amended by revising Section 3 as follows:
"SECTION 3.
(a) The tax commissioner shall receive a minimum annual salary as provided by Code
Section 48-5-183 of the O.C.G.A. plus a supplement not to exceed the amount
of $47,443.00, to be paid in equal monthly installments from county funds. The tax
commissioner shall be allowed one chief clerk whose annual salary shall be paid in equal
monthly installments from the funds of the county treasury. The annual salary for the chief
clerk shall be $170,751.00. Any candidate for the office of tax commissioner of Cobb
County shall, on the date of qualifying for such office in either a primary or a general
election, certify to the judge of the Probate Court of Cobb County the name of the person
the candidate shall appoint as chief clerk in the event he or she is elected to the office of
tax commissioner of Cobb County; and the person so named shall serve as the chief clerk
during the term for which he or she was so named. In the event of the death or removal
from office of said chief clerk, the tax commissioner of Cobb County shall have 30 days
from said date of death or removal from office of said chief clerk to certify to the judge of
the Probate Court of Cobb County the name of the chief clerk to be appointed.
(b) In addition to those employees provided for in subsection (a) of this section, there is
created the position of executive secretary to the tax commissioner. The executive
secretary shall be appointed by the tax commissioner, shall be under the tax commissioner's
direct supervision and control, and shall serve at the pleasure of the tax commissioner. The
tax commissioner shall establish such qualifications, education, and experience as he or she
deems necessary for the individual appointed to the position of executive secretary. The
salary of the executive secretary shall not exceed $71,111.00 per annum, to be paid in equal
monthly installments from the funds of Cobb County.
(c) In addition to those employees provided for in subsections (a) and (b) of this section,
there is created the position of administrative specialist in the office of the tax
commissioner. The administrative specialist shall be appointed by the tax commissioner,
shall be under the tax commissioner's direct supervision and control, and shall serve at the
pleasure of the tax commissioner. The tax commissioner shall establish such
qualifications, education, and experience as he or she deems necessary for the individual
appointed to the position of administrative specialist. The salary of the administrative
specialist shall not exceed $71,111.00 per annum, to be paid in equal monthly installments
from the funds of Cobb County.
(d) The tax commissioner, chief clerk, executive secretary, and administrative specialist
shall be entitled to any other compensation or salary increase as provided for by law as well
as any cost-of-living increase or merit increase provided to county employees by the
governing authority of Cobb County."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A Georgia House bill would raise the pay of Cobb County's tax commissioner and several top office staff, setting new salary caps written directly into the county's local law.

### Plain-language summary

Cobb County's tax commissioner's office operates under a 1949 local law that sets salaries for the tax commissioner and certain staff. This bill rewrites Section 3 of that law to update those pay figures.
The tax commissioner would keep the state-set minimum salary under O.C.G.A. § 48-5-183 plus a county supplement capped at $47,443. The chief clerk's annual salary is set at $170,751. The bill also sets salary caps of $71,111 per year each for the executive secretary and administrative specialist positions in the tax commissioner's office, both appointed by and serving at the pleasure of the tax commissioner. All four positions would still qualify for any cost-of-living or merit raises Cobb County gives its other employees. The bill repeals conflicting laws and takes effect once signed.

### What it does

- Sets the Cobb County tax commissioner's pay as the state minimum salary plus a county supplement capped at $47,443 per year.
- Fixes the chief clerk's annual salary at $170,751, paid monthly from county funds.
- Caps the executive secretary's salary at $71,111 per year, a position appointed by and serving at the tax commissioner's discretion.
- Caps the administrative specialist's salary at $71,111 per year, also appointed by and serving at the tax commissioner's discretion.
- Allows the tax commissioner, chief clerk, executive secretary, and administrative specialist to also receive any cost-of-living or merit raises Cobb County gives its other employees.
- Repeals any prior laws that conflict with these new pay terms.

### Who it affects

The Cobb County tax commissioner and four specific staff positions in that office: the chief clerk, executive secretary, and administrative specialist. Cobb County taxpayers are also affected since these salaries are paid from county funds.

### Why it matters

The bill changes how much Cobb County spends on its tax commissioner's office by locking in specific salary figures and caps in local law, meaning any future pay changes for these positions would likely require another act of the General Assembly rather than a simple county budget decision.

### Key provisions

- Section 1 revises Section 3 of the 1949 Cobb County tax commissioner law, restating pay for the tax commissioner, chief clerk, executive secretary, and administrative specialist.
- The tax commissioner's salary equals the state minimum under O.C.G.A. § 48-5-183 plus a county supplement capped at $47,443.
- The chief clerk's salary is fixed at $170,751 per year, and candidates for tax commissioner must name their chief clerk pick when qualifying for election.
- The executive secretary and administrative specialist positions, both created by this bill's language, are capped at $71,111 per year each and serve at the tax commissioner's pleasure.
- Section 2 repeals any conflicting laws.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Terry Cummings, Lisa Campbell, Devan Seabaugh, Mekyah McQueen, Jordan Ridley, John Carson
- Official page: https://www.legis.ga.gov/legislation/71649

> The history, votes, and amendments (1,005 characters) are at https://georgiacommons.org/bills/2025-2026/hb847.md?full=1
