Preparing thoroughly for your Gwinnett County Board of Equalization (BOE) hearing is key to successfully appealing your property tax assessment. The BOE is a panel of local citizens—not professional appraisers—so a clear, fact-based, and well-organized presentation can make all the difference.
Here’s how to prepare for success:
1. Understand the BOE Process
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Citizen Panel: The BOE is made up of Gwinnett County residents. They're trained but not valuation experts, so your presentation must be easy to follow.
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Focus on January 1st Fair Market Value: Your appeal must be based on the fair market value of your property as of January 1 of the tax year. Later changes (sales, repairs, market shifts) generally don’t apply.
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Time is Limited: Hearings are typically 10 to 15 minutes. Be ready to make your strongest points quickly and clearly.
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Evidence Rules: The BOE decides based only on the evidence you provide. Opinions or unsupported claims won’t help.
2. Organize and Review Your Evidence
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Gather Supporting Documents: Include:
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Comparable sales (“comps”) near your property
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Photos showing condition issues
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Contractor estimates for needed repairs
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Independent appraisals (if available)
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Your county assessment notice
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Organize Logically: Consider using a binder with sections labeled by topic (e.g., “Comps,” “Photos,” “Repairs”).
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Highlight Key Points: Mark sale dates, square footage, features, and sale prices on your comps.
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Prepare a Summary Sheet: Summarize your appeal and the key evidence that supports your requested value.
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Submit All Evidence in Advance:
Email your evidence to BOEEvidence@gwinnettcounty.com at least 7 days before your hearing. Ensure all files are legible, clearly labeled, and relevant.
3. Know Your Comparables Inside and Out
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Pick the Right Comps: Choose homes that are similar in size, age, condition, and location. Sales within 6–12 months prior to January 1st are most effective.
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Adjust Where Necessary: If your comps aren’t identical, explain your adjustments (e.g., one home has a basement or is remodeled).
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Use Price per Square Foot: This metric is often persuasive and easy to understand.
4. Structure Your Presentation
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Start with a Clear Statement: Introduce yourself and state your opinion of fair market value.
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Follow Your Summary Sheet: Move point-by-point through your arguments, citing evidence as you go.
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Use Visual Aids (If Permitted): Simple charts comparing sales or valuations can help. Ask the BOE staff if you can bring printed charts.
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Address Likely Counterpoints: Think about why the county assessed your property the way they did — and respond to those assumptions.
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Be Respectful: Always maintain a professional tone. This is not a courtroom — but it is a legal hearing.
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Stick to Facts: Avoid emotional arguments or anecdotes unrelated to market value.
5. What to Bring to the Hearing
Even though evidence must be submitted ahead of time, you should bring:
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Printed copies of your summary sheet (3–5 copies for board members and yourself)
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Key documents for quick reference (photos, comps, appraisal)
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Your assessment notice
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Pen and paper for notes or rebuttals
6. What NOT to Do
❌ Don’t be late — arrive early to check in and stay calm
❌ Don’t bring new evidence to the hearing — submit everything in advance
❌ Don’t go off-topic — stay focused on fair market value as of January 1
❌ Don’t be confrontational — even if you strongly disagree with the county
❌ Don’t exceed your time — be concise and organized
❌ Don’t assume the BOE are valuation experts — explain things simply
Final Thoughts
A well-prepared property owner can absolutely win an appeal at the Gwinnett BOE. Your strongest asset is a factual, respectful, and organized presentation supported by good comps, photos, and logic.
Resources
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Gwinnett County Board of Equalization
– Official procedures, FAQs, and contact info -
BOE Evidence Submission Email
📧 BOEEvidence@gwinnettcounty.com
– Email to submit your evidence at least 7 days before your hearing -
Gwinnett County Tax Assessor’s Office
– Assessment info, comps, and appeals process -
Gwinnett County Tax Commissioner
– Tax bills, due dates, and homestead exemptions -
Georgia Department of Revenue – Property Tax Division
– State-level property tax info, appeal laws, and forms
