• Service Districts Explained

  •  


Gwinnett County Service Districts Explained

Background
State law requires that cities and counties operate under a service delivery strategy (SDS) agreement that defines the services to be provided by each jurisdiction and sets out how those services are funded.

After several years of litigation and a court order, Gwinnett County and 15 cities reached a negotiated settlement in early 2012. The settlement allowed all of the parties to have input into the final outcome versus being required to implement the court order. As a result, the parties entered a new SDS agreement that created four new service districts (effective January 2013) and changed the way Gwinnett County budgets for and provides certain services.

Service districts also change the way property owners pay for these services. Gwinnett County property tax bills now reflect millage rates based on where a property is located and what services are provided by county government. In other words, property owners who benefit from specific county-provided services pay a dedicated millage rate for those services. 

Click here to watch an informative video or continue reading to learn more about the service districts.

Fire and Emergency Medical Services District

  • The fire and emergency medical services district includes all properties within unincorporated Gwinnett County and all cities except Loganville.
  • Gwinnett County is responsible for providing fire and emergency medical protection within this district.
  • The city of Loganville operates its own fire department, but residents and businesses continue to receive county-provided emergency medical services as described below.
  • A property tax levy to fund fire and emergency services is assessed on each property within the district and is itemized on the property tax bill.

Loganville Emergency Medical Services District

  • The Loganville emergency medical services district includes all properties within the portion of incorporated Loganville that lie within Gwinnett County.
  • Gwinnett County is responsible for providing emergency medical services within this district, which is funded through a contractual agreement with the County.
  • At this time, no millage rate is associated with this service district.

Police Services District

  • The police services district includes all properties within unincorporated Gwinnett County and cities that do not operate their own police departments (Berkeley Lake, Buford, Grayson, Dacula, Peachtree Corners, Rest Haven, and Sugar Hill).
  • Gwinnett County is responsible for providing police protection within this district.
  • A property tax levy to support police services is assessed on each property within this district and is itemized on the property tax bill.

Development and Enforcement Services District

  • The development and enforcement services district includes all properties within unincorporated Gwinnett County.
  • Gwinnett County is responsible for providing short-term planning and code enforcement services within this district.
  • A property tax levy to fund development and enforcement services is assessed on each property within this district and is itemized on the property tax bill.

General Fund

  • The County’s general fund will continue to support services that benefit everyone countywide, such as sheriff, jail, courts, correctional facility, tax commissioner, health and human services, elections, and transportation.
  • Gwinnett County levies a countywide property tax on all properties located within the county to support the general fund. The general fund levy is itemized on the property tax bill.

Recreation Fund

  • The voter-approved recreation fund supports and maintains parks and recreation programs and facilities countywide.
  • Gwinnett County levies a countywide property tax on all properties located within the county to support the recreation fund. The recreation fund levy is itemized on the property tax bill.

Bond Fund

  • The bond fund repays debt on the voter-approved expansion of the jail, also known as the Gwinnett County Pre-Trial Detention Center.
  • Gwinnett County levies a countywide property tax on all properties located within the county to support the bond fund. The bond fund levy is itemized on the property tax bill.

Learn more about service districts and view an informative video at www.gwinnettservicedistricts.com.

Our Property Tax Calculator shows you the property tax for your specific property and where those dollars go. You can also use a generic fair market value in the calculations.
 
Please see the chart below for the County government’s property tax rates for 2013.

For a larger view of this chart, click here.

Click here to view a five-year history of the County government’s tax digest and levy.