Georgia · Gwinnett County · Local exemptions · Updated Oct 2026
Gwinnett County, GA property tax exemptions (2026)
The property tax breaks that are set or run locally in Gwinnett County, on top of Georgia’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Gwinnett County
Gwinnett County gives $10,000 off for county, $8,000 for school and $7,000 for recreation taxes, plus a Value Offset Exemption that holds the county taxable value constant. Homeowners 65+ (or 100% disabled) with income up to the Social Security maximum plus $25,000 pay no school tax.
Apply at
Gwinnett County Tax Commissioner
Phone
770-822-8800
Local breaks
S1R regular homestead, Value Offset Exemption (SB 292, 2000), L5A senior school exemption, L3A $20,000 senior exemption, L1 disability exemption, Public service employee exemption
Total exemption from school and school bond tax (home and 1 acre); plus $10,000 county and $7,000 recreation
Set by
school district
Tax year
2026
Who qualifies
Age 65 on January 1 (or 100% disabled); net income from all sources up to $124,648 for 2026 ($99,648 Social Security max + $25,000)
Income limit
$124,648 net (2026)
How to apply
Apply with the Gwinnett County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
Age 65; net income of applicant and spouse up to $10,000 (Georgia line 15C)
Income limit
$10,000 net
How to apply
Apply with the Gwinnett County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
$10,000 county, $4,000 county bond, $8,000 school, $4,000 school bond, $7,000 recreation
Set by
county and school district
Tax year
2026
Who qualifies
100% totally and permanently disabled (doctor's letter); no age or income limit
How to apply
Apply with the Gwinnett County Tax Commissioner. Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements); for disability exemptions, a physician's certificate of total and permanent disability.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Gwinnett County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Gwinnett County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Gwinnett County
What property tax exemptions are there in Gwinnett County?
Gwinnett County gives $10,000 off for county, $8,000 for school and $7,000 for recreation taxes, plus a Value Offset Exemption that holds the county taxable value constant. Homeowners 65+ (or 100% disabled) with income up to the Social Security maximum plus $25,000 pay no school tax. Local breaks here: S1R regular homestead; Value Offset Exemption (SB 292, 2000); L5A senior school exemption; L3A $20,000 senior exemption; L1 disability exemption; Public service employee exemption.
Where do I apply for a property tax exemption in Gwinnett County?
Gwinnett County Tax Commissioner Phone: 770-822-8800 Address: 75 Langley Drive, Lawrenceville, GA 30046. Also: Gwinnett County Tax Assessor, which sets values; appeals. Also: Georgia Department of Revenue, Local Government Services, which state rules and forms.
When is the deadline to apply in Gwinnett County?
S1R regular homestead: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Value Offset Exemption (SB 292, 2000): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) L5A senior school exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) L3A $20,000 senior exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) L1 disability exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Public service employee exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR)
Is there an income limit for Gwinnett County’s local breaks?
S1R regular homestead: no income limit listed. Value Offset Exemption (SB 292, 2000): no income limit listed. L5A senior school exemption: $124,648 net (2026) L3A $20,000 senior exemption: $10,000 net. L1 disability exemption: no income limit listed. Public service employee exemption: no income limit listed.
Do I have to reapply every year in Gwinnett County?
S1R regular homestead: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Value Offset Exemption (SB 292, 2000): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) L5A senior school exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) L3A $20,000 senior exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) L1 disability exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Public service employee exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked)
Good to know in Gwinnett County
Gwinnett County commissioners voted on Feb. 18, 2025 to opt out of the HB 581 statewide floating exemption, keeping the county's own Value Offset Exemption.
City exemptions (except Grayson) must be requested from the city.
Median effective tax rate for Gwinnett County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.