Enterprise Zone

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Incentives for Expanding Businesses and Development Projects

The Smyrna-Osborne Enterprise Zone was established in 2014 by joint resolution of the Cobb County Board of Commissioners and Smyrna City Council. The incentives program is designed to encourage job growth and new investment in underperforming areas. Incentives can include property tax savings (city, county, and state – excluding school taxes and county bond taxes) and other fee waivers.

Map of the Smyrna-Osborne Enterprise ZoneThe Enterprise Zone designation applies to a targeted area. The Smyrna-Osborne Enterprise Zone includes both unincorporated parcels and Smyrna parcels. Click here to view a map (PDF). You may contact Economic Development to verify if a particular parcel is in the designated zone.

Applicants may qualify for the incentives in one of two ways: 

1. Qualified Business or Service Enterprise 

  • Eligible industries include retail, manufacturing, warehousing & distribution, processing,  telecommunications, tourism, R&D, finance, insurance, real estate, or daycare 
  • An eligible business must create at least five new jobs 
  • An eligible job must be at least 30 hours/week

2. New Development or Rehabilitation of Existing Property 

  • Residential or commercial property 
  • Proposed investment must be 5x the value of the land

Application and Review

  1. Complete this application form (PDF) 
  2. The City Council will review applications and make incentive decisions on a case-by-case basis
  3. Applications seeking waiver of county taxes/fees will be forwarded to Cobb County for review
  4. Terms of the incentives package will be outlined in an incentives agreement

For more information, see Smyrna’s Enterprise Zone ordinance (PDF).