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:
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.
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.
Time is Limited: Hearings are typically 10 to 15 minutes. Be ready to make your strongest points quickly and clearly.
Evidence Rules: The BOE decides based only on the evidence you provide. Opinions or unsupported claims won’t help.
Gather Supporting Documents: Include:
Comparable sales (“comps”) near your property
Photos showing condition issues
Contractor estimates for needed repairs
Independent appraisals (if available)
Your county assessment notice
Organize Logically: Consider using a binder with sections labeled by topic (e.g., “Comps,” “Photos,” “Repairs”).
Highlight Key Points: Mark sale dates, square footage, features, and sale prices on your comps.
Prepare a Summary Sheet: Summarize your appeal and the key evidence that supports your requested value.
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.
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.
Adjust Where Necessary: If your comps aren’t identical, explain your adjustments (e.g., one home has a basement or is remodeled).
Use Price per Square Foot: This metric is often persuasive and easy to understand.
Start with a Clear Statement: Introduce yourself and state your opinion of fair market value.
Follow Your Summary Sheet: Move point-by-point through your arguments, citing evidence as you go.
Use Visual Aids (If Permitted): Simple charts comparing sales or valuations can help. Ask the BOE staff if you can bring printed charts.
Address Likely Counterpoints: Think about why the county assessed your property the way they did — and respond to those assumptions.
Be Respectful: Always maintain a professional tone. This is not a courtroom — but it is a legal hearing.
Stick to Facts: Avoid emotional arguments or anecdotes unrelated to market value.
Even though evidence must be submitted ahead of time, you should bring:
Printed copies of your summary sheet (3–5 copies for board members and yourself)
Key documents for quick reference (photos, comps, appraisal)
Your assessment notice
Pen and paper for notes or rebuttals
❌ 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
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.
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