The Tax Commissioner does not determine property value for taxation purposes and has no authority over that process.  This responsibility falls to the Tax Assessor’s Office, which answers to the Board of Tax Assessors and the Gwinnett County Board of Commissioners.

The Tax Assessor's Office is responsible for

• Receiving property tax returns

• Assessing property values

• Notifying taxpayers when changes are made to property values

• Receiving and reviewing assessment appeals

• Ensuring that the appeal process proceeds properly

Property tax returns must be filed with the Tax Assessor’s Office between January 1 and March 1 of each year.  The 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, this requirement is met upon closing the sale of the property.

Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the valuation determined for the preceding year.  The taxpayer is required to file a new return only when additional property is acquired, when improvements are made to the existing property or when other changes occur.  Failure to file a new return when changes occur will subject the property owner to a 10% penalty on the value of the property not reported, plus interest and possible penalties from the date the tax would have been due.

It will not be necessary to file a tax return more than once if

• The owner previously filed a tax return on the property

• No property has been sold, traded or given away

• No improvements that increase the value of the property have been made (not including repairs or maintenance)

• No buildings have been torn down or destroyed

If you do not agree with the value assigned to your property for tax purposes, it is your right to file a tax return with the Tax Assessor’s Office and state the value you consider to be accurate.  If you file a return, you will be notified of whether the Tax Assessor’s Office agrees with your stated value through an Assessment Notice.

If you receive an Assessment Notice, whether generated through the filing of a tax return or through the Tax Assessor’s annual property value update, you may appeal the assessed value within 30 days of the date of the notice.

For more information on filing tax returns and appealing value assessments, visit the Tax Assessor’s website at www.Gwinnett-Assessor.com, email questions to Assessor@GwinnettCounty.com, or call 770-822-7200.

Other duties of the Tax Assessor's Office:

• Reviews and approves all exemptions

• Makes all name and ownership changes

• Researches and corrects all inactive accounts on closed businesses, and boats or airplanes moved out of Gwinnett County.

 Updated 12/29/09

The Tax Commissioner does not determine property value for taxation purposes and has no authority over that process.  This responsibility falls to the Tax Assessor’s Office, which answers to the Board of Tax Assessors and the Gwinnett County Board of Commissioners.

The Tax Assessor's Office is responsible for

• Receiving property tax returns

• Assessing property values

• Notifying taxpayers when changes are made to property values

• Receiving and reviewing assessment appeals

• Ensuring that the appeal process proceeds properly

Property tax returns must be filed with the Tax Assessor’s Office between January 1 and March 1 of each year.  The 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, this requirement is met upon closing the sale of the property.

Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the valuation determined for the preceding year.  The taxpayer is required to file a new return only when additional property is acquired, when improvements are made to the existing property or when other changes occur.  Failure to file a new return when changes occur will subject the property owner to a 10% penalty on the value of the property not reported, plus interest and possible penalties from the date the tax would have been due.

It will not be necessary to file a tax return more than once if

• The owner previously filed a tax return on the property

• No property has been sold, traded or given away

• No improvements that increase the value of the property have been made (not including repairs or maintenance)

• No buildings have been torn down or destroyed

If you do not agree with the value assigned to your property for tax purposes, it is your right to file a tax return with the Tax Assessor’s Office and state the value you consider to be accurate.  If you file a return, you will be notified of whether the Tax Assessor’s Office agrees with your stated value through an Assessment Notice.

If you receive an Assessment Notice, whether generated through the filing of a tax return or through the Tax Assessor’s annual property value update, you may appeal the assessed value within 30 days of the date of the notice.

For more information on filing tax returns and appealing value assessments, visit the Tax Assessor’s website at www.Gwinnett-Assessor.com, email questions to Assessor@GwinnettCounty.com, or call 770-822-7200.

Other duties of the Tax Assessor's Office:

• Reviews and approves all exemptions

• Makes all name and ownership changes

• Researches and corrects all inactive accounts on closed businesses, and boats or airplanes moved out of Gwinnett County.

 Updated 12/29/09