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.
Here’s a step-by-step guide tailored to Gwinnett County:
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.
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.
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
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.
Photos of Your Home: Show current condition, needed repairs, or outdated features.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.
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.
“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.”
✅ 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.
Website: https://www.gwinnettcounty.com/taxassessor
Property GIS & Sales Search:
https://gwinnettassessor.manatron.com/IWantTo/PropertyGISSearch.aspx
Appeals Information:
https://www.gwinnettcounty.com/web/gwinnett/departments/financialservices/taxassessorsoffice/appeals
Website: https://www.gwinnettcourts.com/board-of-equalization
Submit Evidence: 📧 BOEEvidence@gwinnettcounty.com
Overview of Property Tax Law & Appeal Rights:
https://dor.georgia.gov/property-tax