Annual Notice of Assessment

View your 2015 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, fees, i.e., stormwater, solid waste, or streetlights, which may appear on your tax bill.

Current laws also require we post a list of all of the Notices of Current Assessment which were issued but returned by the postal service as undeliverable.

View undeliverable Annual Notice of Assessments

Residential & Commercial Property Appeals

File your 2015 residential or commercial property appeal electronically

The time in which you can appeal your residential or commercial property value expires 45 days after a notice of assessment is issued. Most of the 2015 Annual Notice of Assessments were issued on April 3 and will have appeal rights through May 18. Please check your assessment notice date to determine your 45-day appeal filing window.

Please note: If your assessed value for 2015 was established by an appeal decision within the prior two years, filing an appeal may jeopardize the “frozen” value established by O.C.G.A. 48-5-299c. This may result in an onsite inspection and a new notice of assessment, the value of which may be less than or greater than the initial 2015 value.

Appeal Status

Once you have filed your 2015 property appeal electronically, you can check the status of your property appeal. Please allow 36 hours after filing your appeal electronically to access your appeal status.

Residential & Commercial Property Amended Assessment Notices

Electronically accept or reject your 2015 residential or commercial amended value notice of assessment

Once our appraisal staff has reviewed your appeal, one of two actions will occur:

  • If a determination is made to revise your value, you will receive a written amended assessment notice by mail. If you remain in disagreement with the revised value and desire to continue the appeal to the Board of Equalization, you have 30 days to notify us of your rejection of the change in value. You may indicate your acceptance or rejection of the change in value electronically on our website (click the link below) or by mail. Your right to reject the new amended value and continue the appeal will expire 30 days from the date of the amended notice. If you reject the new amended value, your appeal information will be automatically forwarded to the Clerk of Court’s Board of Equalization to schedule a hearing for you. You will be notified by mail of your scheduled hearing date.  
  • If the appraisal staff does not revise your value, you will be notified by mail of your appeal being forwarded to the Board of Equalization. No action is required of you at this time.

Tangible Business Assets, Aircraft, & Marine Assessment Notices

Tangible business assets, aircraft, and marine 2015 personal property assessment notices will be mailed in May and July.

View Prior Years’ Annual Notice of Assessment

Tangible Business Assets, Aircraft, & 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.

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 either 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.