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.
Here's what you need to know:
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.
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.
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)
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.
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.
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.
At this point, your case becomes a civil legal action governed by the Georgia Civil Practice Act.
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.
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.
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.
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
Tax Prepayment Info:
https://www.gwinnetttaxcommissioner.com
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
O.C.G.A. § 48-5-311: Property tax appeals
https://law.justia.com/codes/georgia/2023/title-48/chapter-5/article-5/section-48-5-311/
O.C.G.A. § 48-5-29: Prepayment requirement
https://law.justia.com/codes/georgia/2023/title-48/chapter-5/article-1/section-48-5-29/