Frequently Asked Questions

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General Information

All counties in Georgia are required to use the same state-mandated notice. Senate bills passed by the Georgia General Assembly may change the design and content of the Annual Notice of Assessment. While many property owners are looking for information about future taxes, the primary purpose of the notice is to communicate property value, appeal rights, and exemption deadlines rather than the amount of taxes that may ultimately be due. 
 
For the 2026 notice, state legislation removed estimated taxes, assessed values, and estimated millage rollback rates from the notice and added an estimate of tax savings along with other explanations. Georgia Senate Bill 566 from the 2025 – 2026 session was entitled, “an act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to revise required information for bills and notices of assessment for ad valorem taxation of property; to revise definitions, limits, and procedures related to a state-wide base year homestead exemption; to provide for annual submissions and review of homestead information across the state; to expand the period of time within which taxpayers may apply for homestead exemptions; to provide for penalties for failing to report ineligibility for a homestead exemption; to make conforming changes; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.” 

The Board of Assessors must appraise property as of January 1 of the current year using the most relevant appraisal data. The most recent sale will be considered, but it does not set or establish the appraised value.

The annual Notice of Assessment is not a tax bill. This notice is to inform the property owner of the property’s appraised value that will be used by levying authorities when tax bills are calculated. Use this notice to determine the accuracy of the value of your property, which other offices will use in tax calculations. Taxes for Gwinnett County and Gwinnett County Public Schools are billed and collected by the Tax Commissioner’s Office. City taxes are calculated by each city unless there is a billing agreement between the city and the Gwinnett Tax Commissioner’s Office. There is no appeal process for the amount of taxes charged on a property or the spending by the county, schools, or cities. Concerns about taxes should be addressed with the county, schools, or cities directly or through public meetings. You will also see the previous year’s tax value and the current year’s tax value listed on the notice. We encourage you to compare these two values along with the reasons listed for changes to the assessed value of your property. Additionally, you’ll notice a section for “Exemptions, Credits, and Preferential Assessments”. This is the section where any exemptions, credits, or preferential assessments applied to your property will be displayed. 
The estimated tax savings under the 2026 Exemptions, Credits, and Preferential Assessments are determined by totaling the dollar value of any exemptions, credits, or preferential assessments applied to your property for 2026 using the 2025 millage rates for taxing authorities and types, unless the millage rates for 2026 have already been determined. All 2026 exemptions, credits, or preferential assessments listed include all taxing authorities, and such estimate may not reflect the total savings provided on the 2025 tax bill. Gwinnett County cities other than Berkeley Lake, Grayson, and Peachtree Corners manage and calculate their own city exemptions, and in those cases, estimated city tax savings are calculated by multiplying the 2025 actual city exemptions by the 2025 millage rate.

NBHD stands for "neighborhood." In property appraisal, it refers to a group of similar properties that tend to sell or behave similarly in the real estate market. Boundaries can be manmade or natural, but neighborhoods are defined based on how properties relate to each other, not just location. Properties don’t have to be in the same subdivision, as long as they share common traits that affect value.

The Gwinnett County Board of Assessors’ appraisal staff determines your property value. Appraisers use three different approaches to value and determine which provides the most credible fair market value. The approaches to value include:

  • The Sales Comparison Approach is based on the sales prices of comparable properties.
  • 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.
  • All three approaches must be considered but relied upon differently for different types of properties.

For residential properties, the sales comparison approach is the most typical method. Sales that occurred in the prior year (January through December) help determine the likely selling price of similar properties as of the assessment date, which is January 1 of the current year. The income approach may be considered if the property is income-producing. Typical income and expenses of similar income-producing properties can indicate a likely sales price. The cost approach may be used when the property being valued lacks recently sold comparable properties and when market income and expenses are not readily available.
Millage rates are set by the Board of Commissioners and Board of Education. Taxes are calculated with the following formula. 
(Assessed Value - Exemptions) x Millage Rate = Total Tax Due. 
For more information, please visit GwinnettTaxCommissioner.com 
Neighborhood property information, sales, and other transactions are available online on our Property Information Search webpage. When searching, be sure to enter the parcel number, property owner name, or property address. You can also locate your property in our online portal, then look for “Recent Sales In Area” or use the “Comp Report Generator” on the same page.

The Assessors' Office uses market studies to determine if properties are valued fairly, as required by the Georgia Department of Revenue.

We categorize properties by type, such as residential, agricultural, commercial, or industrial, and analyze recent sales within each category. Residential and agricultural properties are reviewed by neighborhood or land type. Commercial and industrial properties are evaluated based on their use and valued using approaches such as income, cost, or land value.

A recent sale of your property is usually the best indicator of its fair market value. For other properties, we compare recent sales in the area to our appraised values. If the values are too high or too low, we adjust them for the entire group.

Adjustments may increase, decrease, or leave your property value unchanged, depending on how it compares to others in the same group. The goal is to maintain uniform values and align them with the market.

Tax rates for counties, school districts, and cities are typically established by each local government during the third quarter of each year. If a local government intends to increase revenue of existing properties, they must advertise and hold three public meetings to do so.

Appeal Process

This notice requires no action if you agree with it. If you agree with the value on the front of this notice, you do not need to take any action. If you disagree with the value on the notice, you may file an appeal by the deadline shown in the top-right corner of the notice. You may also file an appeal if you applied for a homestead exemption and believe you were improperly denied. There is no cost to file an appeal directly with the Gwinnett County Assessors’ Office, and you may do so in person, online, or by mail. Each year, property owners are solicited by companies that charge a fee to appeal the Annual Notice of Assessment. These companies have no affiliation with the County. Contact us directly if you are unsure how to file an appeal at no cost. 

Online: Filing online at www.Gwinnett-Assessor.com is the best way to ensure we receive your appeal before the deadline. Appeals submitted online must be submitted no later than 11:59pm Eastern Standard Time on the final day appeals are accepted. The appeal deadline cannot be extended. An appeal that is started before the deadline but not submitted by the deadline cannot be accepted. 

In Person: If you prefer to file in person, you can submit a completed form PT-311A directly to the Assessors’ Office, where you will receive a stamped receipt copy. Additionally, there is a collection box outside the Assessors’ Office lobby for convenience, though it does not provide a receipt of delivery. 

By Mail: If you choose to file by mail, it is recommended that you use a mailing service with tracking and delivery confirmation. Appeals filed by mail must be postmarked no later than 45 days after the date assessment notices were issued. The Assessors’ Office is not responsible for undelivered appeals or appeals postmarked after the deadline. Most local post offices no longer postmark mail upon drop-off unless requested. If you are mailing your appeal within two weeks of the deadline, it is recommended that you use an alternative method or request proof of timely mailing from your drop-off location. Appeals can be mailed to: 

ATTN: Appeals - Gwinnett County Assessors’ Office 
75 Langley Drive 
Lawrenceville, GA 30046 

The Gwinnett County Board of Assessors does not accept appeals submitted by email or fax. Appeals shall be submitted via the Assessors’ Office online portal, by mail, or in person. 

An appeal must be filed no later than 45 days from the date of the annual Notice of Assessment. The property owner or agent has until 11:59pm EST on the date indicated on the annual Notice of Assessment to complete an appeal.
A Property Tax Return is not considered to be a Property Appeal because appeals are filed as a response to the Annual Notice of Assessment. Information provided by filing a Property Return prior to the Annual Notice of Assessment will be considered. If you filed a Property Return and then receive an Annual Notice of Assessment that states a property value you disagree with, you will need to file an appeal despite filing a return. Please visit our website to file an appeal if you disagree with the information on your Annual Notice of Assessment.

A: The Board of Equalization

  • The Board of Assessors will review your appeal. Adjustments may be made, or the appeal may be forwarded to the Board of Equalization. The taxpayer will be notified by U.S. mail of any adjustment or forwarding of the appeal.
  • The Board of Equalization consists of panels of three persons appointed by the Grand Jury. Each member must reside in and own property in the county, have a high school diploma or GED, and complete Georgia Department of Revenue training.
  • The Clerk of Superior Court has oversight 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 Assessors’ Office) at a scheduled hearing.
  • After the hearing, the panel will render a decision, which either party may appeal.
  • 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 $25 check for the filing fees of the Superior Court and a 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 Clerk of Superior Court for arbitration. The judge will authorize the arbitration, and an arbitrator will be appointed to preside over the proceedings. If all parties agree on the appointed arbitrator, a hearing will be scheduled within 30 days.
  • Both the taxpayer's appraisal and the assessor's appraisal will be submitted to the appointed arbitrator. The arbitrator may schedule a hearing.
  • The arbitrator will issue a decision after the hearing. This decision can be appealed to Superior Court by either party in the same manner as Board of Equalization decisions.
  • The party whose value is farthest from the fair market value determined by the arbitrator is responsible for the fees and costs of the arbitrator.
  • Arbitrator costs may be substantial. Please contact the Clerk of Superior Court for estimates on arbitrator costs.

C: Hearing Officer
  • Only appeals made based on value or uniformity can be appealed to a hearing office.
  • Only non-homestead real property where the value is equal to or more than $500,000, or for one or more account numbers of a wireless company property totaling $500,000 or more qualifies for an appeal to a hearing officer.
  • The 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 Appraisers Board. In the case of wireless property matters, Hearing Officers must be designated appraisers of such property with proper qualifications and experience to value such property. The County will pay for the services of the hearing officer; however, the taxpayer is responsible for any additional costs they may incur, such as legal representation and appraisal fees.
  • The decision of the hearing officer may be appealed to Superior Court by either party.

Taxes/Homestead Exemption

Homestead exemption applications are required to be filed with the Tax Commissioner's Office. 
If a property is still under appeal with no value settlement in place yet, the Tax Commissioner will issue a partial tax bill. This is a temporary bill and does not reflect that the property value was changed. Do not withdraw your appeal based solely on this temporary, partial tax bill. The partial, temporary bill sent to you by the Tax Commissioner’s Office was calculated using the lesser of either 100 percent of the prior year value or 85 percent of the most recent value. Your payment for this partial, temporary bill is due to the Tax Commissioner’s Office by the due date to avoid penalties and interest. The Tax Commissioner’s Office will calculate a final bill once your appeal is complete.

Personal Property

Business Personal Property assets include furniture, fixtures, equipment, machinery and inventory used in the normal course of your business. Leased and rented equipment must also be reported, but separately from owned assets.
All businesses in Gwinnett County should report Business Personal Property assets regardless of value.
You may mail the return through your preferred carrier. HOWEVER, we cannot accept a metered return as proof of timely filing. Only the USPS cancellation stamp can be considered. We suggest sending the documents by a trackable method to confirm delivery.
Report Business Personal Property assets on state of Georgia form PT-50P. The deadline for filing a Personal Property Return is on or before April 1.
Assets owned as of January 1 of each year must be returned on or before April 1 of each year.
No, there are exceptions. The Georgia Personal Property law states: All tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value of the “total amount” of taxable tangible personal property owned by the taxpayer within the county, as determined by the Board of Assessors, does not exceed $20,000.00
If your business has inventory and you are a Georgia manufacturer or distributor that ships products out of Georgia, you may qualify for a Freeport Inventory Exemption. If you believe this exemption may apply to you, please review the information provided by the Georgia Department of Revenue as guidance.
Georgia law states a 10% non-filing penalty should be added to all taxable unreported or late-reported assets.

All appeals must be received or postmarked within 45 days of the notice date.

We can accept any letter of disagreement that identifies the property (by parcel number or address) and is received or postmarked within a 45-day period as a formal appeal. Any information concerning the reasons for the appeal or information you can share about the property will greatly assist in the process. Grounds for appealing your valuation are:

  • Value: Would the property sell for the appraised amount?
  • Taxability: Is the property taxable?
  • Uniformity: Is the appraisal uniform with other similar properties?