The Tax Commissioner is an elected Constitutional Officer responsible for the collection of property taxes, including the processing of homestead exemptions, preparation of the county tax digest, billing of taxes, and the accounting for and distribution of those taxes.
Property taxes include those assessed on real estate, public utilities and ad valorem taxes on motor vehicles and mobile homes. These collections are disbursed to state, county, school and city governing authorities. The Tax Commissioner also acts as an agent of the state for the titling and registration of motor vehicles, and is responsible for the operation of the tag offices located in the county.
A large percentage of the revenue realized by the Gwinnett County Board of Commissioners and Board of Education is generated from ad valorem taxes collected by the Tax Commissioner. The financial stability of these institutions largely depends upon the efficient operation of the Tax Commissioner's office. Cities also benefit from taxes collected on motor vehicles, mobile homes and heavy-duty equipment. The Tax Commissioner is also responsible for collecting special fees assessed by the Board of Commissioners.