Service Districts Explained

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. Additionally, state law requires cities and counties to review the SDS agreement at least once every 10 years.

In accordance with state law, Gwinnett County and its cities reviewed the existing Service Delivery Strategy in 2019 and 2020. Following this review, Gwinnett County and its cities entered a new SDS agreement on February 26, 2020. The 2020 SDS agreement continued the existing service districts listed on this page and extended and revised the associated intergovernmental agreements.

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.

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.

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.

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.

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.

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.

Gwinnett County levies a countywide property tax on all properties located within the county to support the economic development fund.
The economic development fund will be used to support the Rowen knowledge community.
The economic development fund levy is itemized on the property tax bill.

Watch the Gwinnett County Property Taxes video or continue reading to learn more about the service districts.

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 2024.

Gwinnett County 2024 Property Tax Rate

Property Location	General Fund	Fire and EMS	Police	Dev/ Code Enf.	Recreation	Econ Dev	Total County Levy
Auburn	6.95	3.20	–	–	1.00	0.30	11.45
Berkley Lake	6.95	3.20	2.90	–	1.00	0.30	14.35
Braselton	6.95	3.20	–	–	1.00	0.30	11.45
Buford	6.95	3.20	2.90	–	1.00	0.30	14.35
Dacula	6.95	3.20	2.90	–	1.00	0.30	14.35
Duluth	6.95	3.20	–	–	1.00	0.30	11.45
Grayson	6.95	3.20	2.90	–	1.00	0.30	14.35
Lawrenceville	6.95	3.20	–	–	1.00	0.30	11.45
Lilburn	6.95	3.20	–	–	1.00	0.30	11.45
Loganville	6.95	–	–	–	1.00	0.30	8.25
Norcross	6.95	3.20	–	–	1.00	0.30	11.45
Peachtree Corners	6.95	3.20	2.90	–	1.00	0.30	14.35
Rest Haven	6.95	3.20	2.90	–	1.00	0.30	14.35
Snellville	6.95	3.20	–	–	1.00	0.30	11.45
Sugar Hill	6.95	3.20	2.90	–	1.00	0.30	14.35
Suwanee	6.95	3.20	–	–	1.00	0.30	11.45
Unincorporated	6.95	3.20	2.90	0.36	1.00	0.30	14.71