After a one-month delay dued to the COVID-19 pandemic, tax assessments for residential and commercial property owners are now in the mail.
The Gwinnett County Board of Tax Assessors said some 284,000 annual notics of assessment went in the mail Friday, May 1.
State law requires that notices be sent to property owners advising them of the assessed value of their property as of Jan. 1. The Annual Notice of Assessment provides last year’s value, the 2020 value and explains the reason for any change in value from the previous year. Roughly 55 percent of properties’ notices will state the value was “Adjusted for Market Conditions” as property sales during 2019 reflected a real estate market with steady gains and a continued increase in the demand for housing and rental space. The Gwinnett County Tax Assessor’s Office uses all data available to value each property conservatively to meet state regulations for accuracy, while at the same time not over-assessing.
The assessment process provides the county, each city and the school board with details about their property base in order to plan for and fund essential services. Therefore, the issuing of Annual Notices of Assessment is a critical early step in the months-long process of collecting essential tax revenues for the school system, county and 16 cities. These revenues, collected later in the year, are a primary funding source for school, city and county operations that include essential services such as police, fire and EMS.
The Annual Notice of Assessment is not a bill, but it does include an estimate of 2020 property taxes. The estimate combines the 2020 value with the 2019 millage rates and exemptions on file. The 2019 tax rates are used because the 2020 rates for county, cities and schools are not calculated until later in the year. The estimates on the notice also do not take into account potential changes to fees, such as stormwater, solid waste, streetlights or speed control devices. Frequently asked questions are printed on the back of the Annual Notice of Assessment for convenience.
This year’s Annual Notice of Assessment will not reflect potential effects from the COVID-19 pandemic because state law requires the values of property to be calculated as of Jan. 1, which was prior to the pandemic reaching Gwinnett. The Board of Assessors lacks the authority to cancel reassessments.
Chief Appraiser Stewart Oliver recommends that property owners carefully review their Annual Notice of Assessment to determine if their 2020 value is fair and accurate as of Jan. 1. Property owners have 45 days from the date on their Annual Notice of Assessment to file an appeal if needed. By filing online at www.gwinnett-assessor.com, owners are able to maintain social distancing, get a receipt of their appeal and track the status of their appeal online as it moves through the process. Those people without computer access can mail a letter of appeal that includes the owner’s name, the property address, the parcel number, an explanation of the appeal and an opinion of value. According to state law, the estimated tax bill cannot be appealed from this notice. Only the current year’s value can be appealed, which is why owners should review the notice and consider if the value is a reasonable reflection of the value on Jan. 1, 2020.
"To resolve appeals, property owners must include their own opinion of the Jan. 1, 2020, value and provide an explanation of why they are appealing,” Oliver said in a press statement. “It is also helpful to provide copies of evidence that supports the owner’s opinion of value, such as changes to the property, damage or needed repairs existing before Jan. 1.”
For now, the service counter of the Tax Assessor’s Office at the Gwinnett Justice and Administration Center is closed to accommodate proper distancing per public health guidelines. However, for any taxpayer wishing to submit an appeal in person, a drop box is available in the breezeway outside of the Assessor’s Office. Kiosks are also stationed in the breezeway to allow walk-in customers to speak with a customer service representative if they need additional assistance.
The Tax Assessor's Office can be reached by phone at 770-822-7200 or by email at [email protected].”
