Home AboutBoard of Equalization

Board of Equalization

Oversight and supervision by the Clerk of Superior Court pursuant to official code of Georgia annotated 48-5-311(d)(4)

Clerk of Superior, State and Magistrate Court
Gwinnett County Courthouse
Post Office Box 880
Lawrenceville, GA 30046-0880

  Clerk of Superior Court 770-822-8100
  Board of Equalization 770-822-7235
  Tax Commissioner 770-822-8800
  Tax Assessor 770-822-7200
  Board of Commissioners 770-822-7000

 

All property is valued on January 1 of any given year. Only sales prior to January 1 of the given year will be considered in the Board of Equalization hearing.

Value Questions: For questions on your assessed value, please call the tax assessor's office at the number listed above or visit the Tax Assessor's website.

 

Beginning the Appeal by Tax Return

  • Pursuant to Official Code of Georgia Annotated 48-5-311(e)(2)(A),(B), and (C) the taxpayer has 45 days from the date of mailing the notice from the tax assessors to file a written objection with the Board of Tax Assessors. The objection shall include the location of the real property or personal property and the identification number. The county board of tax assessors shall review the valuation or denial and send the taxpayer notice of changes or corrections and explain the taxpayer's right to appeal. If no changes or corrections are made in the valuation or decisions, the county board of assessors shall send written notice thereof to the taxpayer and to the county board of equalization. This notice shall also constitute the taxpayer's appeal to the Board of Equalization.
  • If changes or corrections are made by the county board of tax assessors, the taxpayer shall be notified. If the taxpayer is not satisfied with the changes or corrections, the taxpayer shall, within 30 days of the date of mailing the change notice, institute an appeal.
  • Official Code of Georgia 48-5-311(e)(6)(A) and (B) mandates within 15 days of receipt of the notice of appeal, the board of equalization shall set a date for a hearing. within 30 days of the notice date, but not earlier than 20 days from the notice date, the board of equalization shall hold such hearing to determine the issues presented. The decision shall be rendered at the conclusion of the hearing. It must be reduced to writing and signed by all board members. The decision must be delivered to the taxpayer by certified or registered mail or statutory overnight delivery to the appellant.

 

Important Information About the Board of Equalization

  • During the legislative session of 2010, Senate Bill 346 passed and was signed into law by Governor Perdue removing the Board of Equalization from under the Tax Assessor's Office to eliminate what legislators believed was an apparent conflict of interest with the Tax Assessor overseeing tax appeals. The responsibility for oversight and supervision was placed under the Clerk of Superior Court effective January 1, 2011. See Official Code of Georgia Annotated 48-5-311(d)(4).
  • Board of Equalization members are appointed by the Grand Jury for a three year term. See Official Code of Georgia Annotated 48-5-311(b)(1). Board members are considered competent if the member owns real estate in Gwinnett County and who is at least a high school graduate and cannot be a member of the governing authority of a county, municipality, consolidated government, member of a board of tax assessors or employee of the county board of tax assessors or county tax appraiser. See Official Code of Georgia Annotated 48-5-311(b)(1).

 

Tax Appeal Procedures

  • Tax appeal procedures to the board of equalization are contained in Official Code of Georgia Annotated 48-5-311(e)and 48-5-306 and those wishing to appeal should familiarize themselves with these procedures. Time limitations do apply.
  • The taxpayer or the county board of tax assessors may appeal decisions of the county board of equalization or hearing officer to the superior court of the county in which the property lies. See Official Code of Georgia Annotated 48-5-311(g)(1). In addition, Official Code of Georgia Annotated 48-5-311(g)(1), (2), (3) and (4) set forth additional procedures for appeals by the taxpayer and the tax assessor.

 

Who May Appeal?

Any taxpayer or property owner may elect to file an appeal from an assessment by the county board of tax assessors to the board of equalization on matters of taxability, uniformity of assessment, and value, and for residents of Gwinnett County, as to denials of homestead exemptions. Appeals may be made to an arbitrator as to matters of value or to a hearing officer as to matters of value and uniformity of value on real property with a fair market value in excess of $750,000. See Official Code of Georgia Annotated 48-5-311(e). This election is be made at the first point of appeal after response from the tax assessors.

 

Appeals While on Military Duty

The appeal times set forth in Official Code of Georgia Annotated 48-5-311 will be delayed for 90 days if an individual is absent from his or her residence because of military service. An immediate family member or friend may notify the tax receiver or tax commissioner of the individual's absence and submit written notice of representation for the limited purpose of the appeal. See Official Code of Georgia Annotated 48-5-311(k)(1).

 

Hearing Dates Things To Know

The Board of Equalization is required to give the taxpayer and tax assessors notice of the hearing. If either party requires a change in the hearing date, you may request a one time date or time change with 48 hours notice by telephone or mail prior to the hearing date.

Click here to search for hearing date and time

 

 

Frequently Asked Questions:

Who do I contact to withdraw my scheduled hearing?

You may mail, e-mail or fax your withdrawal request in writing to the Board of Equalization.

NOTE: Withdrawals are not accepted via phone.

 

Who do I contact to reschedule a hearing?

You may contact the Board of Equalization at 770-822-7235. All requests should be made 48 hours prior to the scheduled hearing date by fax, e-mail or telephone.

 

Can I reschedule my hearing more than once?

The Georgia Annotated Code 78-5-311 (e)(2)(C) states that the taxpayer has the right to exercise a one-time reschedule date and time that is acceptable to the taxpayer.

 

Who do I speak with about my property assessment value?

All questions regarding your assessed property value should be directed to the Tax Assessors Office at 770-822-7200.

 

Can I send a representative in my behalf to the hearing?

The taxpayer has the right to be represented at the hearing by an agent, attorney, appraiser, etc., but must notify the board in writing prior to the scheduled hearing date by mail, e-mail or fax.

 

Can I contact the assigned tax appraiser prior to my hearing?

You may speak with the assigned appraiser by contacting the Tax Assessor's Office at 770-822-7200.

 

Who should I speak with about my taxes?

All tax questions should be directed to the Gwinnett Tax Commissioner at 770-822-8800.