Gwinnett County Property Tax Appeal: Deadline, Process, and the 299(c) Freeze

Gwinnett County mailed its 2026 Annual Notices of Assessment on May 15, giving property owners until June 29, 2026 to file an appeal — 45 days from the notice date. That deadline is the earliest of the four large metro Atlanta counties. If you missed 2026, this guide is also the blueprint for 2027.

Gwinnett has held its general fund millage rate steady at 6.95 mills for seven consecutive years. Total unincorporated millage for 2026 is 14.71 mills, and with Gwinnett County Schools, the full effective rate in unincorporated areas runs around 34.86 mills. A $20,000 reduction in assessed value at that full rate is worth about $697 a year — and the 299(c) freeze makes that saving repeat for three years.

Gwinnett County at a glance

How Georgia property tax assessments work

Georgia assesses property at 40% of fair market value as of January 1 each year. That 40% figure is called the assessed value. Your tax bill multiplies assessed value (after exemptions) by the combined millage rate from the county, school district and city.

The Board of Tax Assessors (BTA) sets the value. The Board of Equalization (BOE) — a separate, independent panel of three citizens — hears your appeal if the BTA does not resolve it.

In Gwinnett County, 40% of a $345,700 median home is $138,280 assessed value. At the full unincorporated rate of 34.86 mills (county + school + special districts), that is about $4,820 before exemptions. The standard homestead exemption reduces the taxable base by $5,000 (state) and $4,000 (county, school board). A $20,000 reduction in assessed value at the full 34.86-mill rate is worth about $697 a year. Run that over three years under the 299(c) freeze: $2,091 in total savings from one appeal.

The 299(c) three-year freeze: why one appeal covers three tax years

Under O.C.G.A. § 48-5-299(c), when your appeal results in an actual reduction in assessed value, the county cannot raise that value during the next two years. The appeal year plus two more = three years of protection. That is what turns a single appeal win into three years of lower bills.

The “actual reduction” requirement matters. Under HB 581 (2024), a “no change” outcome no longer triggers the freeze. If you appeal, come with evidence that supports a lower number, not just an argument that the current value is debatable.

How to file in Gwinnett County

Step 1 — Request an informal review

Call the Gwinnett County Board of Tax Assessors at 770-822-7200. Record errors and obvious condition issues get corrected faster here than at a hearing. The informal review does not extend the 45-day deadline.

Step 2 — File the PT-311A by June 29

File online through the Gwinnett County Assessors portal (PT-311A form), by mail to Gwinnett County Board of Tax Assessors, ATT: Appeals, 75 Langley Drive, Lawrenceville, GA 30046, or in person. Mail must be postmarked by June 29; online must be submitted by 11:59 p.m. No email, no fax. Include your property address, parcel number, your opinion of fair market value as of January 1, and your chosen appeal route. After filing, you will receive a confirmation. If the BTA does not accept the filed appeal within 45 days of the notice date, you lose your right to appeal for 2026.

Step 3 — BTA informal review and any settlement

A county appraiser reviews your appeal and may offer an amended notice with a revised value. If you accept, the appeal ends and the freeze begins (if your value was reduced). If you reject, the appeal goes to the Board of Equalization.

Step 4 — Board of Equalization hearing

The Clerk of Courts schedules a hearing, typically 3–4 weeks in advance. The BOE must set the hearing within 15 days of receiving notice of appeal, and hold it within 20–30 days after that. You and the county appraiser each present your evidence to a three-citizen panel. BOE emails evidence to BOEEvidence@gwinnettcounty.com at least 7 days before the hearing. Written decision within 10 days.

Step 5 — After the BOE

If you disagree with the BOE decision, you have 30 days to request a settlement conference (file an Appeal Continuance Form, $25 fee). After that, the next steps are superior court or arbitration.

Step 6 — Pay your taxes while the appeal is pending

Georgia law requires payment of the undisputed portion. Gwinnett may issue a temporary bill. Pay it and preserve your appeal rights.

What will not work here

• The wrong date. Georgia values property as of January 1. Sales after that date and damage after that date are next-year issues.
• Millage rates. The BOE hears value and uniformity. It does not set tax rates. Budget-hearing complaints go to the Board of Commissioners.
• “My bill went up too much.” A higher bill can mean a higher assessed value, a higher millage, a lost exemption, or all three. Identify the cause before deciding whether to appeal.
• Filing after the deadline. Georgia law does not extend the 45-day window. One day late means waiting until next year.

Who should appeal in Gwinnett County

• Anyone whose January 1 value exceeds what comparable homes sold for. Three to five closed sales near January 1, adjusted for size, age, condition and subdivision.
• Recent buyers. Your closing price is the clearest possible evidence of fair market value as of January 1.
• Owners with a higher-than-median assessed value per square foot. Pull comparable assessments from Gwinnett’s public records and make the uniformity argument.
• Landlords and investors. No homestead cap means full exposure to overassessment every year.

If you would rather not build the comparable-sales analysis yourself, TaxDrop One runs your Gwinnett County property against public records and MLS-sourced sales, identifies whether you have a case, and delivers a filled PT-311A with the evidence packet for $129 per property per tax year. A licensed appraiser reviews every Georgia case before it goes out.

More on the county: Gwinnett County property tax appeals. Georgia statewide: Georgia property tax appeals.