Brochure

Contact Information

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

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

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

Office Locations and Hours

 

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

Clerk of Court (Deeds and Liens) - GwinnettCourts.com - 770-822-8100
 

Calendar of Important Dates

*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 office on tangible business assets, aircraft and watercraft.

April-May* - Annual Notice of Assessment mailed by tax assessor’s office. This advises you of the value upon which your taxes will be calculated. Appeals must be filed 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. 

October* - Tax bills are due. Payments can be made online.

General Property 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 office. 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.

Real & Personal Property Definitions

Real property: Residential and commercial real estate and permanent improvements, such as homes/buildings.

Personal property: 

(1) Business furniture, fixtures, 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

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 offices. Proof that current taxes have been paid (a tax-paid receipt) will be required.

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.). The board of assessors must approve exempt status before tax liability is removed.

Filing Returns for Personal Property

Business, boat, motor and aircraft owners are required to file a personal property return annually by April 1. Business furniture, fixtures, 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 filed 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.

Tax Assessments & Appeals

The board of assessors’ appraisal staff determines real 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. Appeals must be filed within 45 days of the date on the Notice of Current Assessment. For more information or to file an appeal online, visit Gwinnett-Assessor.com.

Property Tax Bill Due Dates

Due dates may change yearly as required by the Gwinnett County Board of Commissioners; check every tax bill to verify due dates. The 2024 bills were due October 15.

Apply for Homestead Exemptions by April 1 to Reduce Taxes

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, 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 eligibility.

Applications must be postmarked or received by April 1 to receive the exemption that year. If mailed, certified mail is recommended. A metered stamp is not accepted as proof of date mailed. You can use the same homestead/value offset exemption application for all exemptions the county offers.

View all available exemptions.

Gwinnett Value Offset Exemption

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 five 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.

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 Gwinnett County 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. For penalty and interest details, click here.

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.

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 filed in the name of the owner as of the tax due date. Click here to learn more.

City Taxes

The tax commissioner’s office 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 office 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 office will automatically receive applicable city exemptions to which they may be entitled.

For information on taxes in Gwinnett cities, contact that city’s tax department.

Tips for Tags & Taxes

Most of your tax and tag work 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 office visits are necessary for newcomers to Gwinnett and for any vehicle title work. Click here to schedule an appointment and skip the line.

Visit the Georgia DOR's E-services to:

• Renew, cancel or duplicate a registration;
• Change your address;
• Pay insurance fines;
• Check the status of your title, insurance or registration;
• Estimate vehicle taxes;
• Check prestige plate availability.

Online & Kiosk Registration Renewal

The Georgia Department of Revenue (DOR) offers online renewal through our website. You can pay by credit or debit card; convenience fees apply. If you have moved, change your address online first, 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 license plate that requires supporting documentation to renew the registration 

 

Renew at a kiosk for an instant decal. Click here to learn more and find the nearest kiosk.

Motor Vehicle Value Appeals

You can appeal the value of your vehicle to the board of assessors within 45 days of the payment of the tax.

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 Hours & Locations

View locations, hours and directions

Click here to make an appointment or check wait times in advance.

 

Updated 12/9/2024