General Tax Information
Property tax is the primary source of revenue for local
governments. Three components determine property taxes:
assessed value, exemptions and millage rates. Assessed
value is determined by the tax assessor’s ofce. Millage rates
are set by the board of commissioners, board of education and
each city. The tax commissioner bills, collects, and disburses
taxes and is not involved in determining the amount of taxes.
The assessed value is 40% of the Jan. 1 fair market value as
determined by the tax assessor. Millage rates are the rate of
tax to be applied to the value of property. A mill is $1 of tax per
$1,000 of assessed value. Taxes are calculated by taking the
assessed value, less exemptions, and multiplying the result by
the millage rate.
Filing Returns for
Personal Property
Business, boat, motor and aircraft owners are required to
le a personal property return annually by April 1. Business
furniture, xtures, machinery, equipment, and tangible
inventory with a combined value of more than $7,500 is
taxable, as are boats, motors and aircraft with a combined
value over $7,500. More information and return forms are
available at Gwinnett-Assessor.com. Owners of property
valued over $7,500 who previously led are mailed return
forms in January that are due by April 1. Late returns may
incur a 10% late penalty. Owners who do not report personal
property acquired the previous year and still owned as of
January 1 of the current year may be assessed a 10% penalty
when discovered.
*Note: Dates listed are typical; dates are subject to change.
January - Mobile home bills mailed.
April 1 - Mobile home bills due.
April 1 - Deadline to apply for homestead exemptions.
April 1 - Personal Property Returns are due to the assessor’s
ofce on tangible business assets, aircraft and watercraft.
April-May* - Annual Notice of Assessment mailed by tax
assessor’s ofce. This notice informs you of the value which
will be used to calculate your taxes. Appeals must be led
within 45 days of assessment notice date.
June - July* - Tax millage rates are set by taxing authorities
through an advertised process that is open for public input.
August* - Property tax bills for real and personal
property are mailed. Bills are also available online at
GwinnettTaxCommissioner.com.
October* - Tax bills are due. Payments can be made online at
GwinnettTaxCommissioner.com/Pay.
Calendar of Important Dates
The board of assessors’ (BOA) appraisal staff determines real
property values based on recent sales and market conditions and
issues a Notice of Current Assessment to all property owners
each spring. If the fair market value of the property changes, the
assessed value must also be changed.
If there is a disagreement with the appraisal, an appeal may be
made. Appeals must be led within 45 days of the date on the
Notice of Current Assessment. For more information or to le an
appeal online, visit Gwinnett-Assessor.com.
Tax Assessments and Appeals
Real & Personal
Property Definitions
Real Property: Residential and commercial real estate and
permanent improvements, such as homes/buildings.
Personal Property:
(1) Business furniture, xtures, machinery, equipment and
tangible inventory.
(2) Aircraft, boats, and motors. Aircraft are taxed where
hangared or tied down and where flights normally originate.
Aircraft with no permanent location are taxed at the owner’s
domicile or business address. Boats and motors are taxed
in the county where functionally located for 184 days or
more in the prior year.
Mobile homes located in Gwinnett County on Jan. 1 must pay
taxes and obtain and display a decal annually. Mobile home
tax bills are mailed in January and are due by Apr. 1. Taxes are
delinquent if not paid by the deadline and incur a 10% penalty plus
1% interest per month after June 1 (based on the unpaid principal
amount). New mobile home owners must apply for a title within
30 days, and can do so at all tax commissioner ofces. Proof that
current taxes have been paid (a tax-paid receipt) is required.
Mobile Homes
Most tax and tag processes can be conducted online from the
safety of your home and any internet-connected device. Property
taxes can be viewed and paid online. In-person tag ofce visits are
necessary for newcomers to Gwinnett County and for any vehicle
title work. Visit GwinnettTaxCommissioner.com/Appointments to
schedule an appointment and skip the line.
Visit GwinnettTaxCommissioner.com/eservices to:
• renew, cancel or duplicate a registration
• change your address
• pay insurance nes
• check the status of your title, insurance or registration
• estimate vehicle taxes
• check prestige plate availability
Tips for Tags & Taxes
Renew online at GwinnettTaxCommissioner.com/Renew. You can pay
by credit or debit card; convenience fees apply. If you have moved,
change your address online rst, then renew. Your registration must
be renewed by the renewal date each year or penalties are assessed.
To renew online, vehicles must have a valid Georgia insurance policy
electronically transmitted to the state database, an emission test (if
applicable) and weigh less than 8,500 pounds. If any of these also
apply, the vehicle cannot be renewed online:
• It is covered by a Georgia Fleet insurance policy.
• It is covered by a Georgia self-insured insurance policy.
• It has a specialty plate that requires supporting documentation.
Renew at a kiosk for an instant decal.
Visit GwinnettTaxCommissioner.com/Locations to learn more and
nd the nearest kiosk.
Online & Kiosk Registration Renewal
You can appeal the value of your vehicle to the board of assessors
within 45 days of the payment of the tax.
Most gasoline-powered vehicles with a gross vehicle weight of 8,500
pounds or less and over three model years old are required to pass an
annual Georgia emission inspection prior to registration or renewal.
You may be eligible for a senior emission waiver if:
• You are age 65 or older
• You own a vehicle 10 model years old or older
• You drive your vehicle less than 5,000 miles a year
You may apply for a senior emission waiver at a Gwinnett County tag
ofce or CleanAirForce.com. Visit their website for more information.
Emission Testing & Senior Waivers
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North Gwinnett
Kiosk hours: 24/7
2735 Mall of Ga. Blvd.
Buford 30519
Lawrenceville*
Kiosk hours: 24/7
750 South Perry St.
Lawrenceville 30046
Peachtree Corners
6135 Peachtree Pkwy., Ste. 201B
Peachtree Corners 30092
Norcross
5030 Georgia Belle Ct.
Ste. 1013, Norcross 30093
Snellville*
2845 Lenora Church Rd.
Snellville 30078
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*Denotes drive-thru service available. Learn more and nd the nearest
kiosk at GwinnettTaxCommissioner.com/Locations.
Make an appointment or check wait times in
advance at GwinnettTaxCommissioner.com/Wait.
MON • TUE • THU • FRI WED SAT • SUN
8:30 - 5:30 8:30 - 6:00 Closed
Motor Vehicle Value Appeals
Tag Office Hours & Locations
Rev. 2/2024
We’re Here to Help!
Customer Service Available
8 a.m.- 5 p.m. Monday - Friday
Chat and learn more at
GwinnettTaxCommissioner.com.
Property Tax Ofce
75 Langley Dr., Lawrenceville, GA 30046
Bills, Payments, Exemptions
770-822-8800 • tax@gwinnettcounty.com
Motor Vehicles
See DMV locations on the back
Titles, Tags
770-822-8818 • tag@gwinnettcounty.com
Reduce
Your
Tax Bill!
Apply for a homestead exemption by Apr. 1
at GwinnettTaxCommissioner.com/Apply.
Property Tax
&
Motor Vehicle Information
A Guide for Gwinnett County Residents
DENISE R. MITCHELL, MPA
GWINNETT COUNTY
TAX COMMISSIONER
Homestead exemptions reduce taxes on your primary residence. They
may also reduce the impact of future value increases on the county
portion of your tax bill. Apply online at GwinnettTaxCommissioner.
com/Apply, by mail or in-person year-round. Apply by April 1 to reduce
taxes in the current year. To be eligible, owners must occupy the home
as their legal, primary residence on Jan. 1. Once granted, exemptions
continue automatically unless there is a change in ownership or
Apply for Homestead Exemptions by April 1 to Reduce Taxes
S1R - REGULAR HOMESTEAD EXEMPTION
• For all property owners who occupy the property as of Jan. I of the
application year. No income or age limit.
• Includes $10,000 off the assessed value on county, $4,000 off
school, and $7,000 off recreation.
S3 - REGULAR SCHOOL EXEMPTION
• Must be 62 years old as of Jan. I of the application year.
• Has income requirement. You must provide copies of federal and
state income tax returns for the year prior to the application year
for occupant and spouse.
• Includes $10,000 off the assessed value on county, school, and
school bond, and $7,000 off recreation.
S5 - DISABLED VETERAN EXEMPTION
• Requires a letter from the U.S. Department of Veterans Affairs
stating you are I00% service-connected disabled.
• Includes an annually-adjusted amount set by the U.S. Secretary of
Veterans Affairs, off the assessed value on county, county bond,
school, school bond, and recreation.
• Extends to the unmarried widow/widower or minor children of
the disabled veteran provided they continue to claim homestead
within the same county. No age or income limit.
SG - SPOUSE OF PEACE OFFICER OR FIREFIGHTER KILLED IN
THE LINE OF DUTY
• Applies to the unremarried widow/widower of a police ofcer or
reghter killed in the line of duty.
• Must provide a copy of decedent’s obituary or death
certicate and sign a form stating that you are lawfully entitled
to this exemption.
• Provides 100% exemption from ALL taxes.
• Does not exempt applicant from fees (stormwater, street lights,
or speed tables).
SS - SURVIVING SPOUSE EXEMPTION
• Requires a letter from the Secretary of Defense stating
unremarried surviving spouse receives spousal benets as a result
of the death of spouse who was killed or died as a
result of a war or armed conflict while on active duty. No age
or income limit.
• Includes an annually-adjusted amount off the assessed value
on county, county bond, school, school bond, and recreation.
L1 - DISABILITY EXEMPTION
• Requires letter signed by your doctor stating that you are 100%
totally and permanently disabled as of Jan. I of the application
year. No age or income limit.
• Includes $10,000 off the assessed value on county, $4,000 off
county bond, school and school bond, and $7,000 off recreation.
L3A - $20,000 SENIOR EXEMPTION
• Must be 65 years old as of Jan. I of the application year.
• Has income requirement. You must provide copies of federal and
state income tax returns for the year prior to the application year.
• Includes $20,000 off the assessed value on county, school,
and recreation.
L5A - SENIOR SCHOOL EXEMPTION
• Must be 65 years old or 100% disabled as of Jan. I of the
application year. If disabled, a signed letter from your doctor
stating that you are 100% totally and permanently disabled is
required. If disabled, you cannot be gainfully employed.
• Applies to the house and one acre of property.
• Must own and occupy residence within the Gwinnett County
Public School district as of Jan. I of the current tax year.
• Has income requirement. You must provide copies of federal and
state income tax returns for the year prior to the year for which
application is being made.
• Includes total exemption from all school and school bond tax,
$10,000 off the assessed value on county, and $7,000
off recreation.
S4 - SENIOR SCHOOL EXEMPTION*
• Must be 65 years old as of Jan. I of the application year.
• Has income requirement. You must provide copies of federal and
state income tax returns for the year prior to the application year.
• Includes $10,000 off the assessed value on county, school and
school bond, $7,000 off recreation, and $4,000 off county bond.
S6 - FLOATING HOMESTEAD EXEMPTION - BASED ON
INDIVIDUAL ASSESSMENT*
• Must be 62 years old as of Jan. I of the application year.
• Total household income cannot exceed $30,000 (no exclusions).
• Applies to the house and up to ve acres of property.
• Exemption will not freeze assessment on school tax.
• Requires forfeiture of your regular exemption. Your parcel must
have a substantial increase in the assessment value to receive a
benet similar to the regular homestead exemption.
SE - SENIOR SURVIVING MILITARY SPOUSE EXEMPTION*
• Applies to the unremarried surviving spouse, age 65 on Jan. I of
the current year, of a U.S. service member killed in action.
• Requires a letter from the Secretary of Defense stating
unremarried surviving spouse receives spousal benets because
the spouse died in a war or armed conflict while on active duty.
• Includes an annually-adjusted amount off the assessed value on
county, county bond, school, school bond, and recreation.
Types of Exemptions Available in Gwinnett County
eligibility. Exemptions should not be affected by renancing a mortgage
unless the name is changed on the deed.
Applications must be postmarked or received by April 1 to receive
the exemption that year. If mailed, certied mail is recommended.
A metered stamp is not accepted as proof of date mailed. The same
application is used for all exemptions.
*Local Gwinnett County exemption provides more tax savings than this
statewide exemption.
Preferential Assessments and
Tax Exempt Status
The board of assessors (BOA) determines eligibility and processes
applications for property qualied for specialized assessments such
as Conservation Use and Preferential Assessment (agricultural,
historic, conservation, Browneld, etc.) and tax exempt property
(churches, non-prot hospitals, etc.). The BOA must approve
exempt status before tax liability is removed.
The Gwinnett Value Offset Exemption (VOE) is a local homestead
exemption. When a homestead exemption is granted, county VOE is
automatically applied. The VOE protects homeowners from county
property tax increases that are the result of increases in a property’s
value. The VOE is applied to the home and up to ve acres of land.
The VOE establishes the property value as of Jan. 1 of the year prior
to the application year as the base value for county tax purposes
(not school or city). Even though the appraised value will change
due to market value updates, the county portion of taxes will
continue to be calculated using the base-year value, unless the
value drops below the base-year value.
If the assessed value drops below the base-year value, there will be
no VOE savings until the value rises above that point. Until then, the
current assessed value will be used to calculate taxes.
City Taxes
The tax commissioner’s ofce collects taxes for mobile homes,
heavy-duty equipment, and timber in all cities within Gwinnett
County. In addition, cities may contract with Gwinnett County for the
tax commissioner’s ofce to collect real and personal property taxes
or they may bill taxes independently. Property owners who apply for
a county homestead exemption and reside in a city billed by the
tax commissioner’s ofce will automatically receive applicable city
exemptions to which they may be entitled. For information on city
taxes, contact that city’s tax department. City contact information
and a current list of cities that are billed by the tax commissioner’s
ofce can be found at GwinnettTaxCommissioner.com.
Gwinnett Value Offset Exemption
Payment Options
• Pay online at GwinnettTaxCommissioner.com by check,
credit or debit card. Paying by check is free. Convenience
fees apply for credit/debit card transactions online.
• Pay by check using drop boxes accessible 24 hours a day at
all ve Gwinnett County tag ofces.
• Mail payments to the Tax Commissioner at P.O. Box 372,
Lawrenceville, GA 30046.
• Pay in person during regular business hours at all tax
commissioner ofces.
Please note: Driver’s licenses are handled by the Department of
Drivers Services. They can be reached at 678-413-8400 or by
visiting dds.georgia.gov.
Buying/Selling Property
The Jan. 1 property owner is legally responsible for the full year’s
taxes. If a property changes ownership after Jan. 1, both the Jan.
1 owner and new owner receive a tax bill. The tax commissioner
is not responsible for determining each owner’s payment
obligation. The buyer and seller decide how to divide taxes
between themselves to ensure they are paid by the due date. This
is typically predetermined at the property closing.
When taxes go unpaid, the Jan. 1 owner is named on the tax lien;
unless, within 90 days of the tax due date, the seller provides
acceptable proof that the tax liability was transferred to the buyer.
Closing document language such as, “Seller assigns liability for
the payment of property taxes to the purchaser and purchaser
accepts such assignment,” as well as a recorded deed in the
purchaser’s name are acceptable proof. Once complete, liens for
delinquent taxes will be led in the name of the owner as of the
tax due date. Learn more at GwinnettTaxCommissioner.com/Sold.
Delinquent Taxes
Taxes are delinquent if not paid by the due date, and penalties and
interest are added based on the unpaid amount. For details, visit
GwinnettTaxCommissioner.com/PenaltyAndInterest.
Delinquent properties are also subject to tax liens, which are
issued in the name of the owner as of Jan. 1. For real property, the
Jan. 1 owner has 90 days after the date of delinquency to provide
proof of the transfer of ownership and tax liability to have the lien
issued against the new owner. Once a tax lien has been issued, the
property is subject to seizure and sale at a tax auction.
Board of Assessors: Values and Appeals
www.Gwinnett-Assessor.com
Real Property: 770-822-7200
taxpayer.services@gwinnettcounty.com
Personal Property: 770-822-7220
personal.property@gwinnettcounty.com
Board of Commissioners: 770-822-7000
Millage Rates and Fees
www.GwinnettCounty.com
Clerk of Court: 770-822-8100
Deeds and Liens
www.GwinnettCourts.com
Other Contacts
Driver’s Licenses