Property Appeal Season
Annual Notices of Assessment Mail Dates and Appeal Dates
Annual Notice of Assessment were mailed April 23, 2021 to all owners of Residential and Commercial real property. The Board of Assessor’s expects to issue Annual Notices of Assessment for Personal Property (tangible business inventory, watercraft, and aircraft) on May 21, 2021.
The number of days to file an appeal of an annual assessment in Georgia is within 45 days of the date of the Board of Assessors’ mailing the annual notice of assessment. Georgia law requires that the Board of Assessors mail the annual notice of assessment to the last recorded address on file. The “last recorded address on file” means the address recorded as the delivery address in the deed most recently recorded in the Clerk of Courts, unless there is documentation of a change of delivery address for tax-related matters filed with either the Board of Assessors or the Tax Commissioner’s office. Mail that is returned to us is required to be posted for a minimum of 30 days by law.
Failure to receive or review an Annual Notice of Assessment does not extend the appeal timeframe UNLESS we failed to mail the notice to the last known address on record.
Appeal Extensions Due to COVID
Currently, there is not any authorization by the State of Georgia to extend appeals beyond the statutory 45-day time frame. While the Gwinnett County Board of Assessors recognizes that families and individuals are still facing historic challenges caused by the pandemic, we are unable to act in a manner that is not in accordance with law or to exercise authorities that are not explicitly created by law. Therefore, please understand:
- Georgia law does not authorize the Board of Assessors to provide any extension of the appeal period for an annual notice of assessment that was mailed to the last recorded address on file.
- Georgia law does not authorize the Board of Assessors to provide any extension of the appeal period when a taxpayer does not receive an annual notice of assessment.
- Georgia law does not authorize the Board of Assessors to provide any extension of the appeal period when a taxpayer was away from their residence, place of business, or otherwise unable to receive the annual notice of assessment that was mailed to the last recorded address on file.
- Georgia law may permit the Board of Assessors to issue a corrected annual notice of assessment where the owner can demonstrate the annual notice of assessment was not mailed to last recorded address on file, as defined above.
How to Appeal an Annual Notice of Assessment
Appeals can be filed electronically using the following links during the open appeal period. If you have and an Annual Notice of Assessment that was mailed at a later date, are within the 45 day appeal period and wish to file an appeal, please call us at 770-822-7200 to assist you in filing your appeal.
If you would prefer to file your property appeal by mailing a completed PT311A appeal form to us, please download the PT311A form and mail to: Gwinnett County Board of Assessors, 75 Langley Drive, Lawrenceville, GA 30046.
You can check the status of your appeal as it moves through the appeal process. Please allow three days after filing your appeal to begin checking your status online.
View the status of your 2021 appeal
Electronically Accept or Reject Your Amended Notice Value
If you receive an Amended Notice of Assessment in response to your 2021 property appeal, our appraisal staff has reviewed your appeal, and has elected to amend your appraised value. If you are dissatisfied with the amended notice value, you have 30 days from the date on the notice to reject the amended value, and continue your appeal.
Appeal Continuance Form
This option is available if you are dissatisfied with your Board of Equalization Hearing Decision and choose to continue your appeal via The Tax Assessor’s Office Settlement Conference Hearing to Superior Court.
Please print, complete and return the Appeal Continuance Form within 30 days of the date on your Board of Equalization hearing decision letter. You can email your completed form to Taxpayer.Services@GwinnettCounty.com or mail to Gwinnett County Tax Assessor Office, 75 Langley Drive, Lawrenceville, GA 30046.
Board of Assessor Policy on In-Person versus Virtual Hearings
On January 6, 2021, the Board of Assessors adopted a policy to adopt safe practices in keeping with those established with State Magistrate Judicial Emergency Orders. During this time, when the Chief Magistrate has restricted in-person hearings, all hearings, including appeal-related hearings, will be restricted to virtual hearings. The adopted policy states, “When the Board of Assessors is required to conduct administrative hearings, the Board of Assessors will conduct those hearings according to either the direct orders of or best recommendations of any existing state or local emergency order, executive order, or judicial emergency order.
When such orders require that the Clerk of Courts will not hold in-person hearings, the Board of Assessors will also not hold in-person hearings for administrative matters such as pre-superior court hearings, arbitration, or mediation unless so compelled by a court order.
Because leading officials continue to recommend the use of technology to hold administrative hearings, the Board of Assessors and appraisal representatives will continue to utilize technology to its full capacity to provide the utmost safety and social distancing practices. It is our duty and pleasure to provide the utmost care and professional services to all property owners, and that requires that we maintain a healthy public and staff available for your needs.
All reasonable means will be taken to hold hearings using remote access and video conferencing to resolve matters expediently and in a manner that sees all parties have the ability to be heard, represented, and present evidence.
If you have extenuating circumstances, such as a lack of technology access, that makes these proceedings difficult, please contact us to discuss reasonable accommodations.
We will continue to monitor safe distancing guidelines and make changes to our hearing process accordingly.