Board of Equalization

• 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.

• 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 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.

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 matter of value, uniformity and taxability, and for residents of Gwinnett County. Appeals may be made to an arbitrator as to matters of value or to a hearing officer as to matters of value and uniformity on nonhomestead real property with a fair market value in excess of $500,000. See official code of Georgia Annotated 48-5-311(e).

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).

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 email the Board of Equalization at boardofequalization@gwinnettcounty.com or fax to 770-822-7957 prior to the hearing date.

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

• BoardOfEqualization@gwinnettcounty.com
  
  
• Fax 770-822-7957

NOTE: Withdrawals are not accepted via phone.

You may contact the Board of Equalization. All requests should be made 48 hours prior to the scheduled hearing date by email or fax.

• BoardOfEqualization@gwinnettcounty.com
  
  
• Fax 770-822-7957

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.

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

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 email or fax.

• BoardOfEqualization@gwinnettcounty.com
  
  
• Fax 770-822-7957

You may complete a Hearing Consolidation Request form and email or fax it to the Board of Equalization. Forms are made available on the COC website or by email request to the Board of Equalization. Each request must not exceed 25 appeals which is the maximum that can be heard on the same day.

• BoardOfEqualization@gwinnettcounty.com
  
  
• Fax 770-822-7957

Hearing Consolidation Request

All evidence should be submitted to BOEEvidence@gwinnettcounty.com no less than seven days prior to the hearing date. You may present any information you believe is relevant, however, only sales prior to January 1, 2023 will be considered by the Board of Equalization.

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

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