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.
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.
Gwinnett County offers multiple exemptions tailored to specific groups:
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
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
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
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
Available for spouses of:
Military personnel
Peace officers
Firefighters
killed in the line of duty
Varying exemption amounts and eligibility
Available for eligible Gwinnett County school district employees
$2,000 reduction off assessed value for school taxes
Automatically applied when any homestead exemption is granted
Freezes the county-assessed value (up to 5 acres), limiting tax increases due to property appreciation
Homestead exemptions do not directly impact the Fair Market Value (FMV) of your home—the value you're likely disputing in an appeal.
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.
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.
Apply for Homestead Exemptions
🔗 https://www.gwinnettcounty.com/taxassessor
🔗 https://gwinnettassessor.manatron.com
Property tax billing & payment info
🔗 https://www.gwinnetttaxcommissioner.com
Homestead exemption appeal process
🔗 https://www.gwinnettcourts.com/board-of-equalization
April 1 – Deadline to apply for homestead exemptions
Within 45 days of assessment notice – Deadline to file a value appeal
Homestead exemption overview & appeal rights
🔗 https://dor.georgia.gov/property-tax