49% of Gwinnett County homes were overvalued in 2025, and the county opted out of the statewide assessment cap. Here's what your notice means and how to appeal.
Your Gwinnett County 2026 Assessment Notice Explained Gwinnett County mailed roughly 308,000 assessment notices in 2025, and 49% of those homes were overvalued according to analysis of the Board of Assessors' own data. Assessments rose 7.9% on average, with 84% of properties receiving new values. If that were not enough, Gwinnett County officially opted out of the statewide floating homestead exemption created by HB 581, meaning there is no cap on how much your assessed value can increase from year to year. The county's existing Value Offset Exemption covers only the county government portion of your bill (roughly 20%), while school taxes (58% of the typical bill) remain fully exposed. If you are holding your Gwinnett County assessment notice and the number looks too high, this guide explains what it means, how to check it, and exactly how to appeal before your deadline runs out. What the Numbers on Your Gwinnett County Assessment Notice Mean Georgia law requires all property to be assessed at 40% of its fair market value. Your county does not tax you on what your home is worth. It taxes you on 40% of that number, called the assessed value. If your county says your home is worth $400,000, your assessed value is $160,000. That $160,000 is what the millage rate applies to when calculating your tax bill. This ratio is set by state statute (O.C.G.A. 48-5-7) and applies uniformly across all 159 Georgia counties. It has been the standard for decades and is not subject to annual change. A handful of cities assess at different ratios (Dalton and Gainesville at 100%, Decatur at 50%), but these exceptions are rare and do not affect county-level assessments. The 40% ratio has a practical consequence for appeals: every $10,000 your home is overvalued translates to $4,000 in excess…