Gwinnett County Tax Exemptions

There are currently 14 exemptions available to Gwinnett County homeowners. To understand which exemption is best for you, click here.

The deadline to apply for homestead exemptions is April 1, 2013.

For all homestead exemptions, you must own and occupy the property as your primary residence as of January 1 of the tax year for which application is being made. Property owners must not be receiving a homestead exemption on any other property, including properties in other Georgia counties or in other states. Married couples are considered by law as a single family unit; therefore, only one homestead exemption between husband and wife may be claimed. Also, all vehicles owned by the property owner(s) must be registered in Gwinnett County. Other eligibility requirements for individual exemptions are listed below.

Note: All ages, income figures and exemption amounts are based on the current tax year and are subject to change.

You do not have to apply again unless there is a change in ownership, name, or spelling correction on the deed, or if you seek to qualify for a different type of exemption. If you are adding or deleting a person’s name on a deed, you may need to re-file for homestead. Refinancing your home will not affect your exemption. If you have questions about the status of your homestead exemption, email [email protected] or call 770-822-8800.

If you reside within the city limits of Dacula, Grayson, Lawrenceville, Lilburn, Snellville, or Sugar Hill, your application for a County exemption will also facilitate any applicable city exemption for which you may be entitled.

Note: If you wish to qualify for an exemption that requires special documentation (tax forms, military forms, immigration documentation, etc.), mail your documentation with the application to this address:
Gwinnett County Tax Commissioner
Property Tax Department
P.O. Box 372
Lawrenceville, GA 30046

Preferential Assessments and Tax Exempt Status

The Tax Assessor’s Office determines eligibility and processes applications for property qualified for specialized assessments such as Conservation Use and Preferential Assessment (agricultural, historic, conservation, Brownfield, etc.) and tax-exempt property (churches, non-profit hospitals, etc.). Tax-exempt status must be approved by the Board of Tax Assessors before tax liability can be removed. Contact the Tax Assessor’s Office directly at 770-822-7200 or[email protected] for more information on preferential assessments.

Exemption Summary

Exemption Details

S1R – Regular Homestead Exemption

Age Requirements: No age limit.
Income Requirements: No income limit.
Other Requirements: For all property owners who occupy the property as of January 1 of the application year.
Details: This exemption includes $10,000 off the assessed value on County, $4,000 off school, $7,000 off recreation, and $2,000 off state.

VOE – Value Offset Exemption

Age Requirements: No age limit.
Income Requirements: No income limit.
Other Requirements: For all property owners who occupy the property as of January 1 of the application year. Must be eligible for the Regular Homestead Exemption.
Details: Holds the assessed value of a property constant for the County tax portion of your bill, even if there is an increase in property value. School, state and city taxes continue to be taxed at the current assessed value. The VOE may be applied to the home and up to five acres of land.

S3 – Regular School Exemption

Age Requirements: Must be 62 years old as of January 1 of the year in which application is being made.
Income Requirements: Claimant and Spouse income cannot exceed $10,000 after deductions.
Details: We require a copy of the first two pages from your completed prior year Federal 1040 and Georgia 500 forms. If line 15 on your Georgia 500 state return form is $10,000 or less, you will qualify for this exemption.
This exemption includes $10,000 off the assessed value of County, $10,000 off school, $10,000 off school bond, $7,000 off recreation, and $2,000 off state.

S4 – Senior School Exemption A

Age Requirements: Must be 65 years old as of January 1 of the year in which application is being made.
Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions.
Details: Add the taxable Social Security (line 20B from the 2011 Federal 1040 tax return) and taxable retirement / IRA income (lines 15B and 16B from the 2011 Federal 1040 tax return) for the total household. Deduct the maximum amount allowed by Social Security, which is $60,312. Add the remaining amount plus all other taxable income. After subtracting the state deductions (line 11C or 12 from the 2011 Georgia 500 tax return), the remaining amount cannot exceed $10,000.
This exemption includes $10,000 off the assessed value on County, $4,000 off County bond, $10,000 off school, $10,000 off school bond, $7,000 off recreation, and $4,000 off state.

S5 – Disabled Veteran Exemption

Age Requirements: No age limit.
Income Requirements: No income limit.
Other Requirements: Requires a letter from the U.S. Department of Veterans Affairs stating you are 100% service- connected disabled.
This exemption extends to the un-remarried widow/widower of the disabled veteran.
Details: This exemption includes $60,000, plus an annually adjusted amount set by the US Secretary of Veterans Affairs, off the assessed value on County, County bond, school, school bond, recreation, and state.
Extends to the unremarried widow/widower or minor children of the disabled veteran provided they continue to claim homestead within the same county. No age or income limit.

S6 – Floating Homestead Exemption

Age Requirements: Must be 62 years old as of January 1 of the year in which application is being made.
Income Requirements: Total household income cannot exceed $30,000 (no exclusions).
Details: Assigned on individual basis.
This exemption applies to the house and five acres of property.
Exemption will not freeze assessment on school tax. (This exemption requires forfeiture of your regular exemption. Your parcel must have a substantial increase in the assessment value in order to receive a benefit similar to the regular homestead exemption.)

SC – Senior State Tax Exemption

Age Requirements: Must be 65 years old as of January 1 of the year in which application is being made.
Income Requirements: No income limit.
Details: Provides 100% exemption from state taxes on the home and up to 10 acres of land.
Is given in addition to any other exemptions for which the owner may qualify.

SD – Senior Disabled Veteran Exemption

Age Requirements: Must be 65 years old as of January 1 of the year in which application is being made.
Income Requirements: No income limit.
Other Requirements: Requires a letter from the U.S. Department of Veterans Affairs stating you are 100% service connected disabled.
Special Provisions: This exemption extends to the un-remarried widow/widower of the disabled veteran with no Age or Income limit.
Details: This exemption provides 100% exemption from state taxes on the home and up to 10 acres of land.

SE – Senior Surviving Military Spouse Exemption

Age Requirements: 65 years old as of January 1 of the year in which application is being made.
Income Requirements: No income limit.
Other Requirements: Must be an un-remarried spouse of a U.S. service member killed in action.
Details: This exemption provides 100% exemption from state taxes on the home and up to 10 acres of land.
Other Requirements: Requires a letter from the U.S. Secretary of Defense stating un-remarried surviving spouse receives spousal benefits as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty.

SG – Spouse of Peace Officer or Firefighter Killed in the Line of Duty

Age Requirements: No age limit.
Income Requirements: No income limit.
Other Requirements: Applies to the un-remarried widow/widower of a peace officer or firefighter killed in the line of duty. Requires a copy of the deceased’s obituary.
Details: Provides 100% exemption from all taxes and is in lieu of any other exemptions.

SS – Surviving Spouse Exemption

Age Requirements: No age limit.
Income Requirements: No income limit.
Other Requirements: Requires a letter from the U.S. Secretary of Defense stating un-remarried surviving spouse receives spousal benefits as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty.
Details: This exemption includes $60,000 off the assessed value on County, County bond, school, school bond, recreation, and state.

L1 – Disability Exemption

Age Requirements: No age limits.
Income Requirements: No income limit.
Other Requirements: Requires letter signed by your doctor stating that you are 100% totally and permanently disabled as of January 1 of the year in which application is being made.
Details: This exemption includes $10,000 off the assessed value on County, $4,000 off County bond, $4,000 off school, $4,000 off school bond, $7,000 off recreation, and $2,000 off state.

L3A – Senior Exemption

Age Requirements: Must be 65 years old as of January 1 of the year in which application is being made.
Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions.
Details: Add the taxable Social Security (line 20B from the 2011 Federal 1040 tax return) and taxable retirement/IRA income (lines 15B and 16B from the 2011 Federal 1040 tax return) for claimant and spouse. Deduct the maximum amount allowed by Social Security, which is $60,312. Add the remaining amount plus all other taxable income. After subtracting the state deductions (line 11C or 12 from the 2011 Georgia 500 tax return), the remaining amount cannot exceed $10,000.
This exemption includes $20,000 off the assessed value on County, $20,000 off school, $20,000 off recreation, and $2,000 off state.

L5A – Senior School Exemption

Age Requirements: Must be 65 years old as of January 1 of the year in which application is being made.
Income Requirements: Claimant and spouse income cannot exceed $25,000 after deductions.
Alternate Requirements: Can receive this exemption if 100% disabled, regardless of age, with a signed letter from your doctor stating you are incapacitated to the extent that you are unable to be gainfully employed and that such incapacity is likely to be permanent.
Other Requirements: This exemption applies to the house and one acre of property.
Must own and occupy residence within the Gwinnett County School District as of January 1 of the current tax year.
Details: We require a copy of the first two pages from your completed prior year Federal 1040 and Georgia 500 forms. Go to page 2, line 15, of your Georgia 500 state return form and deduct the maximum amount allowed by Social Security for the current year (in 2012, this amount equals $60,312). The remaining amount cannot exceed $25,000.
This exemption includes total exemption from all school and school bond tax, $10,000 off the assessed value on County, $7,000 off recreation, and $2,000 off state.