Staying informed about property tax laws is essential for every Gwinnett County homeowner. While the core structure of Georgia’s ad valorem tax system remains the same, recent years have brought key changes that could impact your tax bill, your homestead exemption benefits, and your appeal strategy.
This article highlights the most notable recent changes affecting property owners in Gwinnett County, including legislative updates and local policy decisions.
1. Gwinnett County Opts Out of Statewide Adjusted Base Year Homestead Exemption (HB 581)
What Happened:
House Bill 581 introduced a statewide adjusted base year homestead exemption, effective January 1, 2025, to help limit large increases in taxable home values. However, Gwinnett County voted to opt out of adopting the exemption for the county portion of property taxes.
Why Gwinnett Opted Out:
Gwinnett County already offers the Value Offset Exemption (VOE), in place since 2001. County officials believe it provides better long-term protection against rising property values than the new state model.
How the VOE Works:
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The VOE freezes the assessed value for the county government portion of your tax bill at the base year when you are first granted a homestead exemption.
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Even if market values increase, your county taxes remain based on that frozen value, unless significant changes occur.
Key Difference from HB 581:
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HB 581 adjusts the frozen value annually for inflation, meaning it can still rise.
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Gwinnett’s VOE offers a more consistent freeze, which typically results in greater long-term savings for homeowners.
Impact for Homeowners:
This opt-out means Gwinnett homeowners with homestead exemptions will continue to benefit from the VOE for county taxes. However, this does not affect school or city tax portions, which may adopt HB 581 independently.
School and City Decisions:
The Gwinnett County Board of Education and municipalities like Lawrenceville, Suwanee, or Duluth may still opt in or out of HB 581 for their portions of the tax bill. Watch for updates from your local city or school board.
2. Homestead Exemption Deadline Remains April 1st
If you purchased or began occupying a new primary residence on or before January 1, 2025, you must apply for a homestead exemption by April 1, 2025 to receive tax savings for this year.
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Existing exemption holders do not need to reapply annually.
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Late applications will only apply to the following tax year.
3. Gwinnett County Property Taxes Are Due in October
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Tax bills are usually mailed in August
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Payment is typically due in mid-October (e.g., October 15, 2024, for the prior tax year)
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Late payments result in penalties and monthly interest accrual
Exact dates vary slightly from year to year and are published on your tax bill.
4. City of Lawrenceville Bills Separately
Since 2021, the City of Lawrenceville has billed and collected its own property taxes. These are not included in your Gwinnett County tax bill.
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If you own property within Lawrenceville’s city limits, you must pay both the county and city tax bills separately.
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Other cities (like Peachtree Corners or Snellville) may still be included on the county bill.
5. Millage Rates Are Set Annually
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The millage rate is the amount of tax per $1,000 of assessed value (assessed value = 40% of fair market value).
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Rates are set annually by:
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Gwinnett County Board of Commissioners (for county taxes)
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Gwinnett Board of Education (for school taxes)
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City Councils (for city taxes, if applicable)
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These rates may increase or decrease based on budgetary needs. Watch for public hearing notices during the summer.
Key Actions for Property Owners
✅ Understand the VOE:
If you have a homestead exemption, the Value Offset Exemption can shield you from county tax increases tied to rising property values.
✅ Monitor School and City Positions on HB 581:
Check your local city and school district’s stance — they may adopt or opt out of HB 581 separately from the county.
✅ Apply for Homestead Exemption by April 1st (if eligible):
If you bought a new home or recently became eligible due to age or income, don’t miss the April 1 deadline.
✅ Watch for Your Tax Bill in August:
Pay close attention to due dates and make sure to budget for October payment.
✅ Understand Your Millage Rate Breakdown:
Know how much you're paying toward county, school, and city services.
Resources
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Gwinnett County Tax Assessor
Property valuations, exemptions, appeals, and VOE info -
Gwinnett County Tax Commissioner
Billing, payments, due dates, and FAQs -
HB 581 Summary (Georgia General Assembly)
Full text and explanation of the statewide exemption law -
City of Lawrenceville Taxes
Separate billing, millage rates, and contact info -
Georgia Department of Revenue – Property Tax
State-level exemptions, appeals, and general property tax info
