Taking Your Gwinnett County Property Tax Appeal to the Next Level: Superior Court

If you've received an unfavorable decision from the Gwinnett County Board of Equalization (BOE) and still believe your property has been over-assessed, you have the right to escalate your appeal to the Superior Court of Gwinnett County. This step transforms your administrative appeal into a formal legal proceeding.

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Here's what you need to know:

1. 📜 You Have the Right to Appeal

As a property owner, you (and the Gwinnett County Board of Tax Assessors) have the right to appeal the BOE’s decision to the Gwinnett County Superior Court under Georgia law.

2. ⏳ Strict 30-Day Deadline

You must file your Notice of Appeal within 30 days of the date the BOE mailed its decision.
Late filings will almost certainly result in dismissal.

3. ✍️ Filing the Notice of Appeal

File a written Notice of Appeal with the Gwinnett County Board of Tax Assessors. Include:

Your property’s Parcel Identification Number (PIN)
Property address
Copy of the BOE’s decision
A short explanation of your disagreement with the BOE’s valuation
Filing fee payment (see next section)

4. 💵 Tax Prepayment Requirement

Georgia law (O.C.G.A. § 48-5-29) generally requires you to pay the last year's undisputed tax amount before your case proceeds in court.
Payment is made to the Gwinnett County Tax Commissioner.

5. 💲 Filing Fee for Superior Court Appeal

There is a $25.00 filing fee, made payable to the Clerk of Superior Court of Gwinnett County.
This fee is usually submitted to the Tax Assessor's Office along with your Notice of Appeal.

6. 📑 Certification of the Appeal

After receiving your notice and fee:

The Board of Tax Assessors certifies the appeal, forwarding all records to the Superior Court Clerk.
You will receive a civil action file number and notification from the Clerk's office.

7. ⚖️ Superior Court = Formal Civil Lawsuit

At this point, your case becomes a civil legal action governed by the Georgia Civil Practice Act.

What to Expect:

Legal Representation: Strongly recommended due to strict procedural rules.
Discovery: Both sides may exchange evidence via interrogatories, document requests, and depositions.
Settlement Negotiations: Possible before trial—your attorney may work with the County to reach an agreement.
Trial: If no settlement is reached, the case can proceed to jury trial, where the jury decides your property’s fair market value.

8. 🧾 Possible Outcomes

The jury determines the fair market value of your property.
The judge issues a final order based on the jury’s verdict.
If you’ve overpaid taxes, you may receive a refund. If the value is increased, you could owe additional tax.

⚠️ Key Considerations

Legal Complexity: Court procedures are formal and rigid.
Cost: Consider legal fees, appraiser/expert fees, and potential court costs.
Time Commitment: Superior Court litigation may take several months or more.

📚 Resources – Gwinnett County Superior Court Property Tax Appeals

🏛️ Gwinnett County Board of Tax Assessors

Appeal Information:
https://www.gwinnettcounty.com
Contact:
Phone: 770-822-7200
Email: assessor@gwinnettcounty.com
Address for Appeal Filing:
Gwinnett County Board of Tax Assessors
75 Langley Drive
Lawrenceville, GA 30046

🧾 Gwinnett County Tax Commissioner

Tax Prepayment Info:
https://www.gwinnetttaxcommissioner.com

⚖️ Gwinnett County Clerk of Superior Court

Filing Fee Confirmation & Civil Case Information:
https://www.gwinnettcourts.com
Phone: 770-822-8100
Address:
Clerk of Superior Court – Civil Division
Gwinnett Justice & Administration Center
75 Langley Drive
Lawrenceville, GA 30046