Under the Georgia Revenue Codes, the Board of Tax Assessors is responsible for appraising and assessing all residential, commercial, and personal property in the county. Property is appraised at fair market value then assessed at 40 percent of that value.
The Board of Tax Assessors was established in 1913 by Georgia law (Ga. Code 48-5-290). It consists of three to five members appointed by the County Governing Authority. Gwinnett County has a five-member board, one for each commission district and a Chairman's appointee. Members serve six-year terms.
Board of Tax Assessors Information & Board Members (PDF)