Real Property FAQs

Q: Does filing a Property Tax Return appeal my valuation?  If not, how do I dispute/appeal my 2012 valuation?

Q. Why did I receive an Annual Notice of Current Assessment? Is this a bill?

Q: My property appraisal went down. Will my taxes decrease too?

Q: Who determines the value of my property?

Q: Can I appeal my valuation via e-mail or facsimile (fax)?

Q: What happens once I appeal my valuation?

Q: On the New Appeal Form, I must select an organization that will help me resolve my appeal. What is the difference between the Board of Equalization, Arbitration & Hearing Officer?

Q: Where can I get information regarding the comparables used to determine my property value.

Q: What does NBHD mean?

Q: How do you know if my property is at Fair Market Value?

Q: What are the predominant changes effecting the 2012 tax year?

Q: I received a letter asking me to verify the purchase price of my home. Why?

A: An Annual Notice of Current Assessment is NOT a Tax Bill. The Notice informs you of the property tax value we have placed on your property for the current year.

Your annual property tax bill will be based on this value unless subsequently adjusted following an Appeal.
2012 property tax bills are expected to be issued in September. The value indicated on the notice is an estimate of fair market value.

Pursuant to the dates below, our office will begin issuing to all taxable property owners, a Annual Notice of Current Assessment. It includes your 2012 property value and an estimated tax bill. If you do not agree with the value, you have 45 days to file an Appeal. Please visit our website during this time to utilize our new Online PT-311A state certified eForm. We will have complete instructions for filing an appeal at that time.

• April 4 – 6: Commercial and residential real property
• May 18: Tangible business personal property
• June 8: Marine and aircraft personal property 

Once you receive your Notice, if you do not agree with the value, you may exercise your right to appeal by clicking here to utilize our PT-311A online eform. Please include your phone number, stated 2012 value, reason and who you want to resolve your Appeal. The appeal will need to be printed, signed & delivered/mailed to the Gwinnett County Board of Assessors---Attn: Real Property Appeal Clerk within 45 days from the date on the Annual Notice of Assessment.

Along with the State's Appeal form, you should state your disagreement and include any information we should consider in the appraisal process.

• Once you file the appeal, an appraiser will review the appeal and may make changes. If your value is changed, the Board of Assessors will notify you by U.S. Mail. If you are unsatisfied with the changes, you will have 30 days from the date of the letter to respond. By responding that you do not accept the changes, your information will be forwarded to the Clerk of Courts to schedule your hearing. The clerk of Courts will notify you by mail your hearing date. You will need to be present and prepared for the hearing.
• If upon the initial review of your appeal, the appraiser does not make changes, your information will be automatically forward to the Clerk of Courts to schedule your hearing. The Clerk of Courts will notify you by mail your hearing date. You will need to be present and prepared for the hearing.

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 can not be completed until the Board of Commissioners has adopted both the 2012 budget and the 2012 millage rate.  The tax bill may also be reduced by any exemptions that are applied.

A: Your formal tax appeal will not be accepted via e-mail or fax.  The appeal must be mailed or delivered within 45 days from the date of this Notice. If mailed, it must have a United States Postal Service (USPS) postmark date. 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.

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 schduled 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 Board of Equalization will only consider market, sales or income data that occur between January 1 through December 31, 2011. Thereafter, the Board of Equalization, Arbitrator or Hearing Office will make a ruling on the appeal. You will be notified in writing of the official ruling.

If you are dissatisfied with the Board of Equalization/Hearing Officer ruling, you can appeal to the next level in Superior Court.

A: The Board of Equalization

• The 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.
• The Board of Equalization consists of five panels each having three-persons appointed by the Grand Jury.
• The Clerk of Superior Court has over-sight authority of the Board of Equalization.
• The 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.
• After the hearing the panel will render a decision, which may be appealed by either party into Superior Court.
• There is no additional cost to the taxpayer for a Board of Equalization hearing.

B: Arbitration:

• An 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 notice.
• The taxpayer must submit a $204.00 check 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.
• The board of assessors may accept the value indicated in the appraisal or reject it.
• If 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.
• Both the taxpayers appraisal and the Assessor' appraisal will be submitted to the appointed arbitrator. The arbitrator may schedule a hearing.
• The arbitrator will issue a decision at the conclusion of the hearing, which is a final and may not be appealed further.
• If 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.
• If 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

• The taxpayer may choose to appeal to a Hearing Officer. Only non-homestead real property where the value is equal to or greater than $1,000,000 qualifies for an appeal to a Hearing Officer. The single issue of the appeal is limited to the determination of value - uniformity or taxability are excluded from this process.
• The Clerk of Superior Court will appoint a Hearing Officer to process the appeal from an approved list of licensed appraisers, who have received the necessary training required to perform as Hearing Officers.
• The Hearing Officer will conduct an appeal hearing as applicable to the Board of Equalization process.
• The decision of the Hearing Officer may be appealed into Superior Court by either party.
• The County will pay for the services of the Hearing Officer.

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.

The 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 recieve 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 recieve 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 State-wide 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 2012 tax value shall not exceed the 2011 acquisition or purchase price from a qualifying arms 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 provide two new appeal choices:
  • Arbitration - A filing fee and current Narrative Appraisal is submitted within 45 days of filing an appeal.
  • Hearing Officer - For non-homestead properties having a value of more than $1 million.

Notes:

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.

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 assessor@gwinnettcounty.com
• By mail or in person  at the Gwinnett Justice and Administration Center in 75 Langley Drive, Lawrenceville, GA 30046