Homestead Exemptions in Gwinnett County: Do You Qualify and How Do They Affect Your Appeal?

Homestead exemptions in Gwinnett County, Georgia (and throughout the state) offer a valuable way to reduce property taxes for homeowners by lowering the taxable value of their primary residence. These exemptions are applied to the assessed value (40% of Fair Market Value) of your property before tax rates are applied.

✅ Do You Qualify for a Homestead Exemption in Gwinnett County?

To qualify for any homestead exemption in Gwinnett County, you must meet the following general criteria:

• Ownership: You must legally own the home as of January 1st of the tax year. Ownership can include sole or joint title, life estates, or qualifying trusts.

• Primary Residence: The home must be your legal and primary residence for all purposes (voter registration, driver’s license, etc.).

• Occupancy: You must be living in the home.

• One Exemption Rule: You cannot claim a homestead exemption on another property in Georgia or any other state.

• Residency & Citizenship: You must be a U.S. citizen or have a qualified legal immigration status.

• Vehicle Registration & License: Generally, all vehicles owned by the applicant and their spouse must be registered at the Gwinnett County residence, and your driver’s license must show that address before April 1st of the tax year.

📂 Types of Homestead Exemptions Available in Gwinnett County

Gwinnett County offers multiple exemptions tailored to specific groups:

🔹 Regular Homestead Exemption (S1R)

• No age or income limits

• 2024 amounts:

  • $10,000 off assessed value for county taxes

  • $8,000 off for school taxes

  • $7,000 off for recreation taxes

🔹 Senior School Tax Exemption (L5A)

• Age 65+ as of January 1

• Income limit: $121,432 (net income including Social Security) for 2025

• Full exemption from school and school bond taxes, plus reductions on county and recreation taxes

• Also available to those 100% disabled, regardless of age

🔹 $20,000 Senior Exemption (L3A)

• Age 65+ as of January 1

• Combined taxable income of applicant and spouse ≤ $10,000 (excluding Social Security and retirement income)

• $20,000 reduction on assessed value for county, school, and recreation taxes

🔹 Disabled Veteran Exemption

• Applies to qualified 100% service-connected disabled veterans

• Provides a $117,014 exemption for 2024 from all ad valorem taxes on the home and up to 10 acres

🔹 Un-remarried Surviving Spouse Exemptions

• Available for spouses of:

  • Military personnel

  • Peace officers

  • Firefighters
    killed in the line of duty

• Varying exemption amounts and eligibility

🔹 Public Service Employee (PSE) Exemption

• Available for eligible Gwinnett County school district employees

• $2,000 reduction off assessed value for school taxes

🔹 Value Offset Exemption (VOE)

• Automatically applied when any homestead exemption is granted

• Freezes the county-assessed value (up to 5 acres), limiting tax increases due to property appreciation

🧾 How Homestead Exemptions Affect Your Appeal

💡 Key Point:

Homestead exemptions do not directly impact the Fair Market Value (FMV) of your home—the value you're likely disputing in an appeal.

Here’s how exemptions interact with appeals:

• Appeal Focus: Property tax appeals target the Fair Market Value (FMV), not the taxable value. FMV is used to calculate your assessed value, and homestead exemptions are applied afterward.

• No Impact on FMV Argument: Having or not having a homestead exemption does not help or hurt your argument about whether the FMV is too high.

• Exemptions Are Separate: They are a separate benefit based on eligibility and do not reflect errors in property valuation.

• Lower Taxes After Appeal: If your appeal is successful and FMV is reduced:

  • Your assessed value (40% of FMV) goes down.

  • Your homestead exemption still applies, reducing your tax bill further.

• Denied Exemption = Separate Appeal: If you believe you were wrongly denied a homestead exemption, you may file a separate appeal on exemption eligibility through the Gwinnett County Board of Assessors.

📝 Summary

Homestead exemptions provide valuable tax relief, but they do not influence the outcome of a property tax appeal, which focuses on the market value of your property. If you believe your home is overvalued, you should base your appeal on comparable sales, property condition, and market trends—not your exemption status.

Be sure to apply for any exemptions you're eligible for by April 1st each year to lock in the benefit for that tax year.

📚 Resources – Homestead Exemptions & Tax Appeals in Gwinnett County

🏢 Gwinnett County Tax Assessor’s Office

• Apply for Homestead Exemptions
  🔗 https://www.gwinnettcounty.com/taxassessor
  🔗 https://gwinnettassessor.manatron.com

🧾 Gwinnett County Tax Commissioner

• Property tax billing & payment info
  🔗 https://www.gwinnetttaxcommissioner.com

⚖️ Gwinnett Board of Equalization / Clerk of Court

• Homestead exemption appeal process
  🔗 https://www.gwinnettcourts.com/board-of-equalization

📅 Key Deadlines

• April 1 – Deadline to apply for homestead exemptions

• Within 45 days of assessment notice – Deadline to file a value appeal

📜 Georgia Department of Revenue

• Homestead exemption overview & appeal rights
  🔗 https://dor.georgia.gov/property-tax