Q: Does filing a Property Tax Return appeal my valuation?
A: A Property Tax Return is not a dispute of value and does not serve as an appeal. Filing a property return prior to the issuance of an Annual Notice of Current Assessment will not be considered an appeal.
Q: How do I dispute/appeal my new 2014 valuation?
appeal, you must file your dispute within 45 days after the date on the Annual
Notice of Assessment. Notices for residential and commercial properties
will be issued in April, 2014. Appeal rights end 45 days after the date on
the Annual Notice of Assessment. At minimum, an appeal must include the
location of the real property and the identification number, if any, contained
in the Annual Notice of assessment. You may exercise your right to appeal
by accessing our PT311A
eForm and completing the process online, or you may mail or hand-deliver
your appeal. If mailed, the appeal must have a United States Postal
Service (USPS) postmark date that is earlier than or equal to the appeal
deadline. When determining whether you have met the appeal deadline, the USPS
is the only valid postmark. If you do not file an appeal by this date, your
rights to file an appeal will be lost. Appeals filed via fax or email will not
If you do not agree
with the value, you may exercise your right to appeal by clicking
here to use our PT-311A online filing. We provide a secure method to submit
your appeal online. Save time and postage by completing the form, filing
your appeal, and managing the appeal online. You will receive a
confirmation that you filed your appeal, assuring you that your appeal did not
get lost in the mail and arrived on time. Our staff will still be
available in person if needed to assist you along the way.
Q. Why did I receive an Annual Notice of Current Assessment? Is this a bill?
A: Georgia law requires that the County Board
of Tax Assessors provides an Annual Notice of Current Assessment to the owner
of any real property subject to property taxation. An Annual Notice of
Current Assessment is not a tax bill. The notice informs you of the fair market
value as calculated by Board of Tax Assessors and the appraisal
staff. Your annual property tax bill will be based on this value unless
subsequently adjusted following an appeal.
Q: My property appraisal went down. Will my taxes decrease too?
A: Typically a lower appraised value results in a
lower tax bill. However, your property value is only one part of the
calculation that generates your tax bill. An accurate bill cannot be
completed until the Board of Commissioners has adopted both the 2014 budget and
the 2014 millage rate. The tax bill may also be reduced by any exemptions
that are applied.
Q: Who determines the value of my property?
A: The Gwinnett County Board of Tax Assessors’ appraisal staff determines your property value based on recent sales (including bank sales) and market conditions. The appraisers use three different approaches to value property:
- The Sales Comparison Approach is based on the sales prices of comparable property.
- The Cost Approach is based on the estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus the value of the land.
- The Income Approach is based on the capitalization of income generated by the property.
Q: Can I appeal my valuation via e-mail or facsimile (fax)?
Q: What happens once I appeal my valuation?
A: As soon as your Appeal is received, the following will happen:
- The appraisal staff will review your appeal.
- If the appraisal staff elects to make a change in your valuation, you will receive another written Change of Assessment Notice called a 30-Day Notice. If you are dissatisfied with the revised appraisal, you have 30 days to appeal the revised appraised value to the Board of Equalization (BOE). By responding that you do not accept the changes, your information will be forward to the Clerk of Courts to schedule your hearing. The Clerk of Courts will notify you by mail your scheduled hearing date. You must be present and prepared for the hearing.
- If the appraisal staff does not make any adjustment in your appraisal, you will be notified that your appeal will be forwarded to the next level based on your selected hearing type.
- The Clerk of Courts will notify you by mail when you are scheduled for your hearing.
- When the date and time of the hearing arrives, you will have an opportunity to present your case. The County appraiser will also attend the hearing and will present supporting documentation concerning the County's appraisal of your property. The County's appraisal is based on market and cost information occurring between January 1st and December 31st of the prior calendar year. At the end of a hearing, both you and the county appraiser are dismissed. The Board of Equalization, then deliberates privately and makes a decision. Both you and the Board of Assessors will be notified in writing of the official ruling.
If you are dissatisfied with the Board of Equalization/Hearing Office ruling, you can appeal to the next level in Superior Court. Arbitration rulings cannot be appealed to Superior Court.
What is the difference between the Board of Equalization, Arbitration & Hearing Officer?
A: The Board of Equalization
Board of Tax Assessors will review your appeal. Adjustments may be made or the
appeal may be forwarded to the Board of Equalization. Taxpayer will be notified
via U.S. mail of any adjustment or forwarding of the appeal.
Board of Equalization consists of five panels each having three-persons
appointed by the Grand Jury.
Clerk of Superior Court has over-sight authority of the Board of Equalization.
Board of Equalization is charged with listening to the valuation evidence
presented by both parties (the property owner and the Tax Assessor's Office) at
a scheduled hearing.
the hearing the panel will render a decision, which may be appealed by either
party into Superior Court.
is no additional cost to the taxpayer for a Board of Equalization hearing.
appeal of value may be filed to Arbitration by filing your appeal specifying
Arbitration with the Board of Assessors within 45 days of the date of the
taxpayer must submit a $204check for the filing fees of the Superior Court and
certified appraisal of the subject property within 45 days of the filing of the
notice of appeal. The appraisal must be signed by a licensed appraiser and
reflect an appraisal date close to January 1 of the tax year.
Board of Assessors may accept the value indicated in the appraisal or reject
the taxpayer's appraisal is rejected the Board of Assessors will certify the
appeal to the county clerk of superior court for arbitration. The arbitration
will be authorized by the judge, an arbitrator appointed and a hearing
scheduled within 30 days.
the taxpayer's appraisal and the Assessor's appraisal will be submitted to the
appointed arbitrator. The arbitrator may schedule a hearing.
arbitrator will issue a decision at the conclusion of the hearing, which is
final and may not be appealed further.
the taxpayer's value is chosen by the arbitrator to be the true value, the
County is responsible for the clerk of the superior court's fees and the fees
and costs of the arbitrator.
the Assessors' value is chosen by the arbitrator to be the true value, the
taxpayer is responsible for the clerk of the superior court's fees and the fees
and costs the arbitrator. These costs can be substantial, $204 filing fees +
$400 (est.) = $604.
C: Hearing Officer
appeals made on the basis of value can be appealed to a Hearing Office.
non-homestead real property where the value is equal to or greater than
$1,0000,000 qualifies for an appeal to a Hearing Officer.
Clerk of Superior Court will appoint a Hearing Officer from an approved list of
appraisers. Hearing Officers are either state certified general real property
appraisers or state certified residential real property appraisers as
classified by the Georgia Real Estate Commission and the Georgia Real Estate
Appraisers Board, and who have received the necessary training by the Georgia
Real Estate Appraises Board.
decision of the Hearing Officer may be appealed into Superior Court by either
- The County will pay for the services of the Hearing Officer, although
the taxpayer is responsible for any additional costs they choose to encounter,
such as legal representation and appraisal fees.
Q: What does NBHD mean?
A: NBHD is an acronym for the word neighborhood. Within the context of the mass appraisal process, NBHD is defined as a group of similar houses or properties that behave or act the same way in the real estate market. Often manmade or natural boundaries separate NBHDs, but the boundaries do not preclude appraisal staff from including properties in NBHDs that are outside the confines of the manmade or natural boundary.
Q: How do you know if my property is at Fair Market Value?
A: Value studies are conducted as prescribed by the Georgia Department of Revenue. All real property subject to property taxes is classified and studied in either neighborhood (NBHDs) groups or in property use and type classifications. Residential properties are grouped and studied in neighborhoods while income producing property is grouped by property use and type classifications. A recent undistressed sale is generally accepted as the best indicator of Fair Market Value. Each grouping of properties has a sample of properties that sold during the preceding calendar year. The appraisal staff compares the sale price of the properties to the County's appraised values. If the county has significantly higher or lower values on a group of properties that is an indication that the group needs to be revalued. Values can be adjusted upward or downward. When establishing new values, all approaches to value are considered (cost, market and income) and applied as relevant. Necessary adjustments will be made to the group of the properties in the study to bring the whole group in line with the market. In that process some properties will be increased, some will be decreased and some may not change as the uniformity of the whole neighborhood or property use and type classification is key. Any property that had a sale in the preceding year (January 1 through December 31) is adjusted to that sale price for the current tax year.
Q. What are the predominant changes effecting the 2014 tax year?
Real Property Tax Return became optional in 2011. In prior years,
taxpayers were required to file a Property Tax Return (form PT-50R) in
order to receive an Annual Notice of Current Assessment. The issuance of
the notice then allowed the taxpayer the option to appeal the
value of their property. However, Georgia law now states
that an Annual Notice of Current Assessment must be mailed to all taxable
property owners. This ensures that all parties receive the right to
appeal the value of their property if they choose to exercise their right
during the appeal period.
The Annual Notice of Current Assessment
now conforms to a new form created by the Georgia Department of Revenue
for use on a statewide basis. The new notice is required to contain an
estimate of the proposed property taxes using the prior year tax rate and the
current value listed on the notice.
- The 2014 tax value shall not exceed the
2013 acquisition or purchase price from a qualifying arm's length transaction
plus any improvements made since the time of acquisition.
- Taxpayers now
have 45 days from the date of the notice to file a property tax appeal.
New laws in 2011 provided two new appeal choices:
A filing fee and current Narrative Appraisal is submitted within 45
days of filing an appeal.
Officer: For non-homestead properties having a value of more than $1
The Board of Equalization will remain free and most commonly selected. Taxpayers may still choose to appeal
through the Board of Equalization, as in the past, but the Board has new
oversight – The Clerk of Superior Court.
Q: I received a letter asking me to verify the purchase price of my home. Why?
A: The Assessor's Office will periodically mail letters requesting verification of sales prices on residential properties. Current tax law requires that the county's appraised value be no greater than the sale amount that occurred in the previous tax year, plus improvements made since the time of sale. Typically, the Assessor's Office is notified of the sale price when deeds are filed and subsequently adjusts values according to that information. However, when a sale price is not recorded, we are unable to comply with the tax laws and provide you an accurate assessment. If you received a verification letter, please help us correct the sale price. We ask that you provide us with:
- The purchase price.
- The overall condition of the property at time of sale.
- An estimate of how much was spent repairing or improving the property.
- A copy of a settlement document that includes the sale price, such as a HUD-1 or bill of sale.
If you have not received such a letter, but wish to provide accurate purchase price data, please send a copy of a settlement document that includes the purchase price and date:
- By email at email@example.com
- By mail or in person at the Gwinnett Justice and Administration Center in 75 Langley Drive, Lawrenceville, GA 30046