Does a basement apartment count as legal income in Marietta?

Rental income from a Marietta basement apartment counts as legal income for tax and, in some cases, mortgage qualification purposes only once the unit itself is legally permitted, meeting code for egress, ceiling height and separated utilities. An unpermitted unit can still generate income, but it carries risk if a tenant is injured or the city cites the property, and a lender may not count that income toward qualifying a buyer. Confirm the unit's permit status with Cobb County or the city before relying on it.