There are currently 12 exemptions available to Gwinnett County homeowners. Apply online and, if necessary, upload supporting documentation. If you have questions, contact us at tax@gwinnettcounty.com or 770-822-8800. 

You may also apply in person at 75 Langley Drive in Lawrenceville, or by mailing your application to P.O. Box 372, Lawrenceville, GA 30046. When mailing your application, we recommend that you use certified mail postmarked by the U.S. Postal Service by April 1. Metered dates are not accepted as timely. 

The deadline to apply for homestead exemptions is April 1.

For all homestead exemptions, you must own and occupy the property as your primary residence as of January 1 of the tax year for which application is being made. Property owners must not be receiving a homestead exemption on any other property, including properties in other Georgia counties or in other states. Married couples are considered by law as a single family unit; therefore, only one homestead exemption between husband and wife may be claimed. Also, all vehicles owned by the applicant and spouse must be registered in Gwinnett County. Other eligibility requirements for individual exemptions are listed below. 

You do not have to apply again unless there is a change in ownership, name, or spelling correction on the deed, or if you seek to qualify for a different type of exemption. The same application is used to apply for all exemptions. If you are adding or deleting a person's name on a deed, you may need to re-file for homestead. Refinancing your home will not affect your exemption. 

If you reside within the city limits of Dacula, Grayson, Lawrenceville, Lilburn, Snellville or Sugar Hill, your application for a County exemption will also facilitate any applicable city exemption for which you may be entitled.

Click here to check the status of your application.

Preferential Assessments and Tax Exempt Status

The Tax Assessor’s office determines eligibility and processes applications for property qualified for specialized assessments such as Conservation Use and Preferential Assessment (agricultural, historic, conservation, Brownfield, etc.) and tax-exempt property (churches, non-profit hospitals, etc.). Tax-exempt status must be approved by the Board of Tax Assessors before tax liability can be removed. Contact the Tax Assessor’s office directly at 770-822-7200 or taxpayer.services@gwinnettcounty.com for more information on preferential assessments.
 

Exemption Summary

S1R - Regular Homestead Exemption

  • Age Requirements: No age limit.
  • Income Requirements: No income limit.
  • Other Requirements: For all property owners who occupy the property as of January 1 of the application year.
  • Includes $10,000 off the assessed value of County, $4,000 off school, and $7,000 off recreation. 

VOE - Value Offset Exemption

  • Age Requirements: No age limit.
  • Income Requirements: No income limit.
  • Other Requirements: For all property owners who occupy the property as of January 1 of the application year. Must be eligible for the Regular Homestead Exemption.
  • Details: Automatically applied when a homestead exemption is granted. Holds the assessed value of a property constant for the County tax portion of your bill, even if there is an increase in property value. School and city taxes continue to be taxed at the current assessed value. May be applied to the home and up to five acres of land. 

S3 - Regular School Exemption

  • Age Requirements: Must be 62 years old as of January 1 of the application year.
  • Income Requirements: Claimant and Spouse income cannot exceed $10,000 after deductions.
  • Details: Copies of pages one and two from your completed prior year Federal 1040 and pages one through three of your completed prior year Georgia 500 forms are required.  
  • Includes $10,000 off the assessed value of County, $10,000 off school, $10,000 off school bond, and $7,000 off recreation. 

S4 - Senior School Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions.
  • Includes $10,000 off the assessed value on County, $4,000 off County bond, $10,000 off school, $10,000 off school bond, and $7,000 off recreation. 

S5 - Disabled Veteran Exemption

  • Age Requirements: No age limit.
  • Income Requirements: No income limit.
  • Other Requirements: Requires a letter from the U.S. Department of Veterans Affairs stating you are 100% service-connected disabled.
  • Details: 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 unremarried widow/widower or minor children of the disabled veteran provided they continue to claim homestead within the same county. No age or income limit.

S6 - Floating Homestead Exemption

  • Age Requirements: Must be 62 years old as of January 1 of the application year.
  • Income Requirements: Total household income cannot exceed $30,000 (no exclusions).
  • Details: Assigned on individual basis. 
  • Applies to the house and up to five acres of property. 
  • Exemption will not freeze assessment on school tax. (This exemption requires forfeiture of your regular exemption. Your parcel must have a substantial increase in the assessment value in order to receive a benefit similar to the regular homestead exemption.)

SE - Senior Surviving Military Spouse Exemption

  • Age Requirements: 65 years old as of January 1 of the application year.
  • Income Requirements: No income limit.
  • Other Requirements: Must be an unremarried spouse of a U.S. service member killed in action.
  • Details: Includes an annually-adjusted amount off the assessed value on County, County bond, school, school bond and recreation. 
  • Other Requirements: Requires a letter from the U.S. Secretary of Defense stating unremarried surviving spouse receives spousal benefits 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. 

SG - Spouse of a Peace Officer or Firefighter Killed in the Line of Duty

  • Age Requirements: No age limit.
  • Income Requirements: No income limit.
  • Other Requirements: Applies to the unremarried spouse of a peace officer or firefighter killed in the line of duty. Requires a copy of the decedent’s obituary.
  • Details: Provides 100% exemption from all taxes and is in lieu of any other exemptions. 

SS - Surviving Spouse Exemption

  • Age Requirements: No age limit.
  • Income Requirements: No income limit.
  • Other Requirements: Requires a letter from the U.S. Secretary of Defense stating unremarried spouse receives spousal benefits 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.
  • Details: Includes an annually-adjusted amount off the assessed value on County, County bond, school, school bond, and recreation. 

L1 - Disability Exemption

  • Age Requirements: No age limits.
  • Income Requirements: No income limit.
  • Other Requirements: Requires letter signed by your doctor stating that you are 100% totally and permanently disabled as of January 1 of the application year.
  • Details: Includes $10,000 off the assessed value on County, $4,000 off County bond, $4,000 off school, $4,000 off school bond, and $7,000 off recreation. 

L3A - $20,000 Senior Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions.
  • Includes $20,000 off the assessed value on County, $20,000 off school, and $20,000 off recreation.  

L5A - Senior School Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Claimant and spouse income cannot exceed $25,000 after deductions.
  • Alternate Requirements: Can receive this exemption if 100% disabled, regardless of age, with a signed letter from your doctor stating you are incapacitated to the extent that you are unable to be gainfully employed and that such incapacity is likely to be permanent.
  • Other Requirements: Applies to the house and one acre of property.
  • Must own and occupy residence within the Gwinnett County School District as of January 1 of the current tax year.
  • Details: Copies of pages one and two from your completed prior year Federal 1040 and pages one through three of your completed prior year Georgia 500 forms are required.     
  • Includes total exemption from all school and school bond tax, $10,000 off the assessed value on County, and $7,000 off recreation.

Note:

All ages, income figures and exemption amounts are based on the current tax year and are subject to change.





Which exemption is best for me?

Gwinnett County offers special homestead exemptions to eligible disabled persons and senior citizens. To qualify, the claimant must own and occupy the property as their primary residence as of January 1 of the year for which application is made. 

If the exemption is based on income and if you are required to file federal and state income tax returns, copies of your prior year tax forms must accompany your application for the special exemptions. If you are not required to file income tax returns, income information from social security administration, financial institutions, and your pension plan will be required. Your application cannot be processed without this information.

Pursuant to O.C.G.A. § 50-36-1, all applicants for homestead exemption must indicate on the application whether they are U.S. citizens or are qualified aliens or non-immigrants under the Federal Immigration and Nationality Act. Those applicants who indicate they are qualified aliens or non-immigrants will be required to submit with their application their valid documentation from the U.S. Immigration and Naturalization Service for purposes of verification. 

The same application is used for all homestead exemptions.  

    I own and occupy my home in Gwinnett County as my primary residence.

    • You may qualify for the S1 exemption. Your cars must be registered in Gwinnett County, and you must not claim homestead on any other property.

    I am 62 to 64 years old.

      You may qualify for the S3 or the S6 exemption. These exemptions are based on age and income.

    I am 65 years old or older.

      You may qualify for the L3A, L5A, or S4 exemption. These exemptions are all based on age and income.

    I am disabled.

    • You may qualify for the S5, L1, or L5A exemption. All disability exemptions require documentation proving 100% disability. Different documentation is required for each exemption, so please read the qualifications carefully.

    I am a widow/widower of an active-duty military officer killed as a result of war or armed conflict.

    • You may qualify for the SS or the SE exemption.

    I am a widow/widower of a peace officer or firefighter killed in the line of duty.

    • You may qualify for the SG exemption.



Updated 1/13/2017