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About County Property Taxes
Property taxes represent an important source of revenue for Gwinnett County.More than a third of the total revenue for all operating funds and nearly three-quarters of the revenues for the tax-related funds are derived from property taxes. The amount of property tax revenue is based on the value of all properties in the county, or the tax digest, and the millage rate (or tax rate).
How Property Tax Is Calculated
There are two main factors that determine the amount of property tax, one of which is property value. The average fair market value for a home in Gwinnett County was $350,000 in 2022.Fair market value is the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length, bona fide sale.Property taxes are based on the assessed value, which is 40 percent of the fair market value.
Each year, Gwinnett County issuesAnnual Notices of Assessmentto each property owner in the County. An Annual Notice of Assessment is not a tax bill. The notice informs the property owner of the current fair market, or appraised, value as calculated by the Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value of their property.
The amount of property tax revenue is also based on the tax rate (or millage rate), which isset annually by the Board of Commissioners. The Board of Education and the governing authority of each municipality also establishes tax rates based on the property values. A tax rate of one mill represents $1 of tax per $1,000 of assessed value.
Formula to calculate property tax for a home
Fair Market Value= Amount a knowledgeable buyer would pay
Assessed Value= 40% of Fair Market Value
Taxable Value= Amount to which the Millage Rate is applied
Annual Property Tax = [(40% x Fair Market Value) - Exemptions] x Millage Rate
Annual Property Tax = (Assessed Value – Exemptions) x Millage Rate
Annual Property Tax = Taxable Value x Millage Rate
Annual Notice of Assessment (Watch Video)
Gwinnett County issues Annual Notices of Assessment for residential and commercial properties, providing a written explanation of the appraised and assessed value of the property described in the notice. An Annual Notice of Assessment is not a tax bill. The notice informs the property owner of the current fair market value as calculated by the Gwinnett Board of Tax Assessors and the appraisal staff, plus the assessedof their property.
Property Tax Billing
Property taxes represent an important source of revenue for Gwinnett County.More than a third of the total revenue for all operating funds and nearly three-quarters of the revenues for the tax-related funds are derived from property taxes. The amount of property tax revenue is based on the size of the tax digest and the millage rate. After millage rates are set in mid-summer, property tax bills are mailed in late summer with payment due in the fall.
Tax Digest and 5-year history
The following tables show the current year's estimated tax digest along with the history of the tax digest and levy for the past five years:
Download a printable version of the 2024 Tax Digest and 5-year history
Understanding the Tax Digest Yearly Cycle – English
Understanding the Tax Digest Yearly Cycle – Spanish
Exemptions (Watch Video)
Exemptions — including the Homestead Exemption, the Value Offset Exemption, andmany others— play a major role in your final property tax bill.
TheRegular Homestead Exemptionapplies to all property owners who occupy the property as of January 1 of the application year and includes $10,000 off the assessed value on County taxes, $7,000 off recreation, and $4,000 off school.
TheValue Offset Exemption, which is automatically applied when a Regular Homestead Exemption is granted, holds the taxable value of a property constant for the County Government tax portion of your bill, even if there is an increase in property value. The Value Offset Exemption does not apply to school or city taxes.The exemption applies to the home and up to five acres of land.
Additional Resources
- Available exemptions
- Property assessments
- Property tax information from the Tax Commissioner's Office
- Where your property taxes go
Who Do I Contact?
Annual Notices of Assessment
Tax Assessors’ Office
770.822.7200
Taxpayer.Services@GwinnettCounty.com
Tax Billing issues
Tax Commissioner’s Office
770.822.8800
tax@gwinnettcounty.com
County Government Millage Rates (Tax Rates)
Gwinnett County Board of Commissioners
770.822.8000
School Millage Rates (Tax Rates)
Gwinnett County Public Schools678.301.6000
Buford City Schools 770.945.5035
City Millage Rates (Tax Rates)
Auburn770.963.4002
Berkeley Lake770.368.9484
Braselton706.654.3915
Buford770.945.6761
Dacula 770.963.7451
Duluth770.476.3434
Grayson770-963-8017
Lawrenceville770.963.2414
Lilburn770.921.2210
Loganville770.466.1165
Norcross770.448.2122
Resthaven 770.945.8659
Peachtree Corners 678.691.1200
Snellville770.985.3500
Sugar Hill770.945.6716
Suwanee770.945.8996
