Property Tax & Motor Vehicle Facts

A Guide for Gwinnett Residents

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Contact Information

Motor Vehicle - 770-822-8818 - tag@gwinnettcounty.com

Property Tax - 770-822-8800 - tax@gwinnettcounty.com

75 Langley Drive, Lawrenceville, Ga.  30046

Monday - Friday, 8 a.m. - 5 p.m.


Other Contacts

Board of Assessors (Values and Appeals) - Gwinnett-Assessor.com

Real Property - 770-822-7200 - taxpayer.services@gwinnettcounty.com

Personal Property - 770-822-7220 - personal.property@gwinnettcounty.com

Board of Commissioners (County Millage Rates and Fees) - GwinnettCounty.com - 770-822-7000

Board of Education (School Millage Rates) - Gwinnett.k12.ga.us - 678-301-6200


General Property Tax Information

Property tax is the primary source of revenue for local governments in Georgia. Property is taxed based on its assessed value, which is based by law on 40% of the fair market value as of January 1 each year.

The millage rate is a determining factor in the calculation of taxes. A mill is 1/10 of $.01 or $1 per $1,000 of assessed value. Millage rates are set by the authorities of each taxing jurisdiction: the County Board of Commissioners, the County Board of Education, and cities. 

The amount of these taxes is based on the assessed value of the property less applicable exemptions multiplied by the millage rate. The Tax Commissioner’s office is the billing and collection entity for the County and plays no part in determining the amounts of any taxes or fees

Real and Personal Property

Real property consists of real estate and any permanently-affixed improvements, such as buildings. 

Personal property consists of: 

(a) Furniture, fixtures, machinery, equipment, inventory or any other personal property used in business. 

(b) Aircraft and boats/motors owned by any individual or corporation. 

Boats and motors are taxed in the county where they are “functionally” located (located in a county in this state for a cumulative period of 184 days or more during the immediately preceding calendar year) for recreational or convenience purposes. 

Aircraft are taxed at the location where hangared or tied down and where flights normally originate. Any aircraft having no permanent location are taxable at the domicile of the owner unless they acquire a business location elsewhere. 

All tangible personal property of the taxpayer, except motor vehicles, trailers and mobile homes, shall be exempt from ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property as determined by the Board of Assessors does not exceed $7,500.

Preferential Assessments & Tax Exempt Status

The Board of Assessors 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 Assessors before tax liability can be removed

Tax Returns

Property tax returns are accepted by the Board of Assessors between January 1 and April 1 each year. A tax return is a listing of property owned by the taxpayer and the taxpayer’s declaration of the value for the property. In most cases, a tax return on real property is prepared at closing and filed with the deed documents. Once the initial tax return is filed, it is automatically renewed each year. A Notice of Current Assessment is also issued to each owner of real property before April 15.

A tax return with detailed reporting documents must be filed each year for business-owned furniture, fixtures, machinery, equipment and inventory, and for all corporate or personal airplanes and marine craft. A 10% penalty is applied to the value of all unreturned property acquired in the previous year. Reporting forms are mailed to each account held in the previous year. Visit Gwinnett-Assessor.com for more information about filing electronically.

Property Values & Appeals

The Board of Assessors’ appraisal staff determines property value 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 using the form available on the Board of Assessors’ website. Appeals must be filed within 45 days of the date on the Notice of Current Assessment. This form requires a selection of the method desired to process the appeal. 

There are three methods of appeal: 

1) Board of Equalization method with further appeal to the Superior Court; 

2) Arbitration method with further appeal rights which requires the appealing party to submit a recent certified appraisal of the property within 45 days of filing the appeal; 

3) Hearing Officer method for non-homestead real property with fair market value over $750,000 for appeals regarding value or uniformity with further appeal rights to Superior Court. 

Visit the Board of Assessors’ website for more information. 

During the appeal process the appraisal staff will review the property valuation, and notification will be made of any value changes and, if necessary, the next step in the process. Electronic filing may be accomplished via Gwinnett-Assessor.com. Also, metered mail will not be accepted as proof of a timely-filed appeal. Only a U.S. Postal Service postmark will be considered when determining if a mailed appeal letter was filed on time. 

Property Tax Bill Due Dates

Due dates may change yearly as required by the Gwinnett Board of Commissioners; check every tax bill to verify due dates. The 2018 due date was October 15

Property Tax Exemptions

Property owners may apply for exemptions online, by mail or in-person with the Tax Commissioner’s office year-round. However, application must be made by April 1 to receive the exemption for that tax year. These exemptions apply only to homestead property, which means the owners must own, occupy and claim the property as their legal residence on January 1 to be eligible. Exemptions are automatically renewed yearly unless there is a change in ownership or eligibility. For all exemptions, the property must be owned by the applicant. Any vehicles owned by the homeowners must also be registered at the address where homestead is being claimed.

Any time prior to the deadline, application for homestead exemption can be made online where supporting documentation can be uploaded. Alternately, applications may be requested via email or mail by contacting our office. Only one person needs to apply if multiple names appear on the deed. Homestead exemptions should not be affected by refinancing 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, certified mail is recommended.

Available Homestead Exemptions

The Gwinnett Value Offset Exemption (VOE) is a local homestead exemption. When granted a homestead exemption in Gwinnett County, County VOE is automatically applied. The VOE protects Gwinnett 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 five acres of land.

The VOE establishes the property value as of January 1 of the year prior to the application year as the base value for County tax purposes (not school, city or state tax purposes). Even though the County 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 property value drops below the base-year value. 

If the assessed value drops below the base-year value, there will be no VOE savings until property value rises above the base-year value as the current assessed value will be used to calculate taxes.

View all available exemptions.

Georgia law provides for a Property Tax Deferral Program whereby qualified homestead property owners 62 years old and older with gross household income of $15,000 or less may defer, but not exempt, the payment of taxes on part or all of the homestead property. Generally, the tax would be deferred until the property changes ownership or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Property Tax Payment Options

  • Pay online by check, credit card 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 five Gwinnett tag offices.
  • 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 offices.

Delinquent Taxes

Taxes are delinquent if not paid by the due date, and penalties and interest are added based on the unpaid amount.

Delinquent properties are also subject to tax liens, which are issued in the name of the owner as of January 1. For real property, the January 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.

Buying/Selling Property

The Tax Commissioner is responsible for billing the property owner on record as of January 1 for each tax year. If the property has changed ownership after January 1 and before the tax billing, a tax bill will also be sent to the new owner.

If a property has had a change in ownership throughout the tax year, it is the responsibility of the buyer and seller to work out who pays any taxes owed by the due date. The Tax Commissioner is not responsible for determining a property owner’s payment obligation. This responsibility is left up to the owner of the property. This is often accomplished at the property closing. If questions remain about the tax obligation, property owners should contact the closing attorney. Unpaid taxes can result in a tax lien being filed against the property, regardless of the current ownership

City Taxes

The Tax Commissioner collects city taxes for Berkeley Lake, Dacula, Grayson, Lawrenceville, Lilburn, Peachtree Corners, Snellville and Sugar Hill.

Property owners residing in these cities’ limits who apply for a County homestead exemption will also receive applicable city exemptions to which they may be entitled. For information on taxes in other Gwinnett cities, contact the city’s tax department. 

Motor Vehicle Online Registration Renewal

The Georgia Department of Revenue (DOR) offers online renewal through our website. You can pay with VISA, Discover, American Express or MasterCard. The DOR charges a credit card convenience fee of 2.35% ($1 minimum) to renew online. 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 must weigh less than 8,500 pounds. If any of the following 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 license plate that requires supporting documentation to renew the registration 
  • Registered owner has a change of address

Motor Vehicle Appeals

If you disagree with the State-provided vehicle value, you have 45 days from the date the registration fees were paid to file an appeal. Visit the Tax Assessor’s website for more information.


Motor Vehicle Emission Testing

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 are the registered owner of 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 tag office or at CleanAirForce.com. Visit their website for more information.

Motor Vehicle Tag Office Locations




Updated 10/16/2018