How to Argue "Lack of Uniformity" in Your Gwinnett County Property Tax Appeal

To argue "Lack of Uniformity" in your Gwinnett County, Georgia property tax appeal, you must demonstrate that your property is assessed at a higher value relative to similar properties in your neighborhood. This argument is based on the constitutional principle that properties of similar type and use must be assessed uniformly within the same taxing jurisdiction.

The image depicts a neatly organized spreadsheet on a computer screen displaying data for a property tax appeal The spreadsheet contains rows and columns filled with information about various properties including their addresses assessed fair market-2

Here’s a step-by-step guide tailored to Gwinnett County:

1. ⚖️ Understand the Principle of Uniformity

Under Georgia law (O.C.G.A. § 48-5-299(c)), uniformity means that properties within the same class (e.g., residential) must be assessed at similar percentages of fair market value (FMV).

👉 Key Point: You are not arguing the FMV is wrong — you're arguing that your property's assessment is unfair compared to similar properties.

2. 🔍 Identify Truly Comparable Properties ("Comps")

Focus on properties in your immediate area that are truly similar. Look for:

Location: Same neighborhood or subdivision — ideally nearby streets.
Square Footage: Within ±10-15% of your living area.
Year Built: Similar construction era.
Architecture and Style: Ranch vs. two-story, brick vs. vinyl, etc.
Features: Same number of beds/baths, garage, basement (finished/unfinished), pool, etc.
Condition: Compare with homes of similar physical condition.

💡 Aim for 3–5 solid comps to build a convincing case.

3. 🗂️ Gather Assessment Data for Your Comps

Use the Gwinnett County Tax Assessor’s website to find:

Property Address
Parcel ID
Assessed FMV (land + building, if available)
Square Footage of Living Area
Year Built and Features

👉 Site: Gwinnett Property Search

4. 📊 Create a Comparative Analysis

Set up a table or spreadsheet:

Property Address	Parcel ID	Sq Ft	Assessed FMV	FMV per Sq Ft
Your Property	XXXXXXXXX	2,000	$340,000	$170.00
Comp 1	XXXXXXXXX	2,050	$295,000	$143.90
Comp 2	XXXXXXXXX	1,980	$280,000	$141.41

Highlight discrepancies, especially if your property is assessed at a much higher rate per square foot.

5. 🖼️ Gather Supporting Documentation

Photos of Your Home: Show current condition, needed repairs, or outdated features.
Photos of Comps (exterior only): Use Zillow, Realtor.com, or Google Street View.
Property Record Cards: Download from the Tax Assessor’s website.
Maps: Optional, but a simple map showing proximity can help establish location similarity.

6. 🧾 Present Your Case

When filing your appeal and at hearings:

Clearly state that you are appealing on the basis of Lack of Uniformity.
Submit your spreadsheet, photos, and property record cards.
Emphasize why the comps are valid and address any slight differences.
Be clear, respectful, and organized.

📝 Sample Language:

“My home at [Your Address] (Parcel ID: [Your ID]) is assessed at $[Your FMV], or $[Value/Sq Ft] per square foot. Comparable homes nearby — with similar size, style, and condition — are assessed at an average of $[Average Value/Sq Ft], significantly lower than mine. This demonstrates a lack of uniformity under Georgia law.”

🧠 Key Tips to Remember

✅ Focus on assessed values, not just sale prices.
✅ Avoid foreclosures or distressed sales as comps — they won’t be considered “arms-length.”
✅ Know the deadline: Appeals are due within 45 days of the Annual Notice of Assessment.
✅ Respect the process: The Board of Equalization (BOE) may ask questions — stay professional and clear.

📚 Resources for Gwinnett County Property Tax Appeals

🏛️ Georgia Department of Revenue – Property Tax Division

Overview of Property Tax Law & Appeal Rights:
https://dor.georgia.gov/property-tax