While the general appeal process for property taxes in Gwinnett County, Georgia, is the same for residential and commercial properties—a 45-day deadline, appeal to the Board of Assessors, followed by the Board of Equalization (BOE) or Hearing Officer—there are important differences and strategic considerations specific to commercial properties.
Commercial properties are often valued using methods like:
Income Capitalization
Discounted Cash Flow (DCF)
Sales Comparison Approach (if reliable comps exist)
These valuations consider:
Lease terms
Operating expenses
Occupancy/vacancy rates
Market segment (e.g., office, retail, industrial)
The property’s income-generating capacity is central. Appeals often target:
Inflated income projections
Incorrect capitalization (cap) rates
Unrealistic expense assumptions
Unlike residential properties, commercial comparables are harder to find. Appraisers and assessors rely on:
Specialized databases (e.g., CoStar, LoopNet)
Industry reports and surveys
Appeals may focus on whether the county assessed the property based on an alternate use that is speculative or impractical. Arguing for a lower "highest and best use" requires detailed market and zoning analysis.
Given the complexity, most commercial owners retain:
Property tax consultants
Real estate attorneys
These professionals handle valuation modeling, market research, and hearing representation.
For non-homestead real property valued at $500,000 or more, the owner may opt for a Hearing Officer instead of the BOE. The Hearing Officer is a state-certified appraiser and focuses solely on value and uniformity.
Request Full Assessment Data
Get the county’s valuation worksheet, including income models, cap rates, and comps.
Review Actual Financials
Compare the county’s income/expense assumptions to your actual operating data.
Gather Market Intelligence
Use commercial data sources to find:
Cap rates
Vacancy/lease rates
Comparable sales or rentals
Property trends in Gwinnett County
Property Tax Consultant
Offers data analysis, strategic valuation modeling, and expert testimony.
Real Estate Attorney
Especially helpful if the appeal progresses to Superior Court or involves legal interpretations of highest and best use or uniformity.
Challenge County's Income Projections
If rents or occupancy are overstated, show evidence from leases or rent rolls.
Critique the Cap Rate
Argue for a higher cap rate if market conditions support it (higher cap = lower value).
Review Expenses
Show that your actual operating expenses are higher than the county’s assumptions, especially if you're under net lease or managing significant maintenance costs.
Find Legitimate Sales Comparables
Adjust for differences in:
Building age/condition
Location (e.g., proximity to I-85 vs. local arterials)
Lease terms (NNN vs. full-service)
Occupancy levels
Vacancy Issues
Provide tenant turnover history or sustained vacancies to argue reduced income.
Physical/Environmental Problems
Document deferred maintenance or environmental liabilities (e.g., asbestos, stormwater compliance).
Lease Restrictions
Below-market leases or non-transferable lease rights can reduce value significantly.
If similar commercial properties are assessed at a lower value per square foot or with more favorable assumptions, this can form the basis for a "lack of uniformity" appeal under Georgia law (O.C.G.A. § 48-5-311(e)(1)(B)).
Board of Assessors Review
Initial review of your documentation.
Board of Equalization or Hearing Officer
A quasi-judicial hearing with evidence presentation.
Superior Court
A possible final appeal if results remain unsatisfactory.
Appealing commercial property taxes in Gwinnett County is not just about paperwork—it's a strategic, data-driven process. Focus on income potential, realistic market conditions, and comparables. Engaging experienced professionals and leveraging credible evidence are essential to a successful appeal.
Gwinnett County Tax Assessor’s Office
Valuation info, appeal forms, deadlines, and Board of Equalization contacts
Gwinnett County Tax Commissioner
Billing, payments, ownership records, exemptions (if applicable)
Georgia Department of Revenue – Property Tax Guide
State guidelines for assessment methods, appeals, and legal standards
Official Code of Georgia Annotated (O.C.G.A.) – Property Tax Appeals
Relevant sections include O.C.G.A. § 48-5-311
Board of Equalization Info (Gwinnett County)
Details on how BOE hearings are conducted, member qualifications, and case timelines