Personal Property Returns (Aircraft, Marine, and Business Inventory & Equipment)

The Tax Assessors Office accepts Personal Property Returns from January 1 to April 1 each year. The time to file a return for 2015 has expired.

Personal Property (Aircraft, Marine, and Business Inventory & Equipment) Annual Notice of Assessment

Georgia law requires that the County Board of Tax Assessors provide an Annual Notice of Assessment to the owner of taxable property. An Annual Notice of Assessment is not a tax bill. The notice informs the property owner of the current fair market value as calculated by the Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value (40 percent of the fair market value) of their property (O.C.G.A. 48-5-7). The annual property tax bill will be based on the assessed value (40 percent of the fair market value) unless subsequently adjusted following an appeal. The notice also includes estimated taxes that are based on the previous year's millage rate and the current year's value. The actual tax bill, which is usually issued in August, will be calculated on the millage rates set by the Board of Commissioners and the Board of Education for 2015. Those rates are usually decided between June and July after the Notice of Assessment is issued. Because this is only an estimate, your actual tax bill may be more or less than this estimate. The estimate may not include all eligible exemptions or fees (i.e., stormwater, solid waste, or streetlights), which may appear on your tax bill.

Most aircraft, marine, and business inventory and equipment 2015 personal property assessment notices were mailed  May 18, 2015.

Georgia law requires that all Annual Notice of Assessments that were returned by the postal service as undeliverable are posted on the County website.

Personal Property Business Assets, Aircraft, and Marine Appeals

The deadline to file an appeal is 45 days from the date the assessment notice was mailed. Appeals must be made in writing and either hand-delivered to the Gwinnett County Assessor’s Office or USPS postmarked. There are no exceptions and appeals filed by email or fax cannot be accepted.

To file a personal property appeal, please click the link below to access the PT311A personal property appeal form. Once you have completed the form, either hand-deliver to the Gwinnett County Assessor’s Office or mail with a USPS postmark to:  Gwinnett County Tax Assessor, 75 Langley Drive, Lawrenceville, GA 30046.  There are no exceptions and appeals filed by email or fax cannot be accepted.

Important Notice: Metered mail is not accepted as proof of timely filing of a tax return or appeal.  Only the USPS cancellation stamp or certified mail tracking will be considered when determining if the Appeal has been filed on time.  In the case that the Gwinnett County Assessors’ Office considers a tax return or appeal as being filed late, the burden of proof falls on the taxpayer.

For more information, please visit the Personal Property FAQs page or contact the Personal Property Division at 770.822.7220.