Gwinnett County, Georgia: business personal property tax return, 2027
Businesses in Gwinnett County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Gwinnett County Board of Assessors (Assessors' Office) (county board of tax assessors) on PT-50P. The return is due April 1, 2027. No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
Who files
Any business with tangible personal property at a Gwinnett County location on January 1.
Furniture and fixtures, kitchen and other machinery, computers and point-of-sale systems, signage, leasehold improvements that are trade fixtures, supplies and inventory are reported at original cost by year acquired; the appraiser depreciates them on the schedule below. The threshold is measured on everything the taxpayer owns in the county combined, not per location.
Deadlines and extensions
- Assessment date
- January 1, 2027
- PT-50P due
- April 1, 2027 — 'Returns must be postmarked by April 1. Email, fax, or metered mail won't be accepted as proof of timely filing.' Business, aircraft and marine returns are due between January 1 and April 1 (O.C.G.A. § 48-5-18).
- Extension
- None (statewide; O.C.G.A. § 48-5-18 has no extension). Only the Freeport application has a late-filing schedule: 66.67% exemption if filed April 2–30, 58.33% May 1–31, 50% on June 1, waived after June 1.
- Notice of value
- May
- Protest deadline
- 45 days from the date printed in the upper right-hand corner of the Annual Notice of Assessment (O.C.G.A. § 48-5-311). 2025 notices were mailed May 23, 2025; 2026 notices were reported mailed by May 15, 2026. Notices cover residential, commercial and personal property (business inventory, watercraft, aircraft). Appeals to the Gwinnett County Board of Equalization via the Assessors' Office. (County Board of Equalization (matters of taxability, uniformity and value); alternatively a hearing officer for tangible personal property with aggregate FMV above $200,000 (§ 48-5-311(e)(1)(A)(v)) or binding arbitration (value only). Further appeal to superior court within 30 days of the decision (§ 48-5-311(g)(2)). A written objection to a personal property assessment giving the account number counts as a notice of appeal. Uniform appeal form PT-311A (https://dor.georgia.gov/pt-311a-appeal-assessment-form).)
- Bills
- Typically August–October (county tax commissioner); e.g. Fulton mails bills ~August 15, Cherokee in September.. Due: December 20 unless the local governing authority sets an earlier date or installments (DOR: 'Unless otherwise specifically stated in the law, property taxes are due by December 20'; some counties use Nov 15, Oct 15, Sept 30 or two installments). Taxpayers have 60 days from the postmark of the bill before interest accrues (DOR County Property Tax Facts).
Exemption
No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
- Statute
- O.C.G.A. § 48-5-42.1, as amended by Ga. L. 2024, p. 696, § 1 (HB 808; 2024 Ga. Laws 581), ratified by statewide Referendum A on November 5, 2024
- In force
- Tax years 2025–present
- Under the threshold
- The PT-50P is still due by April 1 every year. The board of tax assessors determines the county-wide aggregate FMV from the return; if it does not exceed $20,000 the account is exempt and no bill issues. Gwinnett County: 'Personal property valued at $20,000 or less is automatically exempt from ad valorem taxes' but the property 'must be returned, valued, and entered on the tax digest' and owners under the threshold 'receive no bill' (https://www.gwinnettcounty.com/government/departments/county-administrator/assessor/personal-property). No statutory waiver exists.
- As stated by the county
- $20,000 — 'Personal property valued at $20,000 or less is automatically exempt from ad valorem taxes.' The property 'must be returned, valued, and entered on the tax digest'; owners under the threshold 'receive no bill'.
Depreciation schedule
Georgia applies one statewide depreciation table (4 classes); Gwinnett County Board of Assessors (Assessors' Office) uses it.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| Group I — typical economic life 5–7 years (e.g. IRS Pub. 946 class 00.13 data handling equipment) | 7 yr | 87% · 74% · 58% · 43% · 32% · 26% |
| Group II — typical economic life 8–12 years (e.g. IRS Pub. 946 class 00.11 office furniture & fixtures; class 57.0 distributive trades & services) | 11 yr | 92% · 85% · 78% · 70% · 63% · 54% |
| Group III — typical economic life 13 years or more | 16 yr | 95% · 91% · 87% · 82% · 79% · 75% |
| Group IV — typical economic life 4 years or less, and all assets in IRS Pub. 946 Asset Class 00.12 (information systems: computers and peripheral equipment) | 3 yr | 67% · 54% · 31% |
Source: dor.georgia.gov/document/document/appraisal-procedure-manual/download
Statewide composite conversion factors (APM 560-11-10-.08) apply.
How to file
Online through E-File Personal Property/Business (Gwinnett County qPublic — Schneider Geospatial), or by mail.
- Online
- E-File Personal Property/Business (Gwinnett County qPublic — Schneider Geospatial)
- By mail
- Gwinnett County Assessors' Office, Personal Property Division, 75 Langley Drive, Lawrenceville, GA 30046
- Form
- PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return) (rev. PT-50P (revised 1/18/2017))
Mail or hand-deliver personal property returns and Freeport applications to the Personal Property Division at 75 Langley Drive (Property Returns page, www.gwinnettcounty.com/government/departments/county-administrator/assessor/property-returns).
Personal Property Division phone 770.822.7220; contact email Personal.Property@GwinnettCounty.com — the county states email is not accepted as proof of timely filing, so email is not a filing channel. Only a USPS postmark counts; metered mail is not accepted.
Freeport (100% Level 1: goods in production incl. raw materials; finished goods produced in Georgia within 12 months; finished goods stored in Georgia destined out of state within 12 months) must accompany a timely return.
Penalties
- Late or missing return: 10% of the total tax imposed on the property for the year.
- Unreturned property assessed by the board: 10% added to the taxable value.
- Property omitted from a return: 10% of the tax on the omitted property.
Penalty is 10% of the assessment of items not previously returned, per O.C.G.A. § 48-5-299(b).
Estimated tax
For a typical in-city location, about 1.4% of market value.
Tax year 2026 (page 'Updated 9/4/2026'), Unincorporated Gwinnett total 34.86 mills = County 6.95 + School 18.70 + School Bond 1.45 + Recreation 1.00 + Fire/EMS 3.20 + Police 2.90 + Development/Code Enforcement 0.36 + Economic Development 0.30.
Inside cities the county-billed total is 31.60 (Lawrenceville, Duluth, Norcross, Snellville, Suwanee, Lilburn) plus a separate city tax billed by the city (not on this page); Peachtree Corners/Sugar Hill/Dacula 34.50. Unincorporated total used as the typical location because most Gwinnett business sites are unincorporated and it includes all county special-district levies. Estimate only.
Questions
PT-50P is due to Gwinnett County Board of Assessors (Assessors' Office) by April 1, 2027. No extension is available.
No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
Online through E-File Personal Property/Business (Gwinnett County qPublic — Schneider Geospatial), or by mail. Portal: https://qpublic.schneidercorp.com/Application.aspx?AppID=1282&LayerID=44092&PageTypeID=2&PageID=16325. Mailing address: Gwinnett County Assessors' Office, Personal Property Division, 75 Langley Drive, Lawrenceville, GA 30046.
Late or missing return: 10% of the total tax imposed on the property for the year. Unreturned property assessed by the board: 10% added to the taxable value. Property omitted from a return: 10% of the tax on the omitted property.
For a typical in-city location the combined 2025 rate of overlapping taxing units is $3.49 per $100 of assessed value, so about 1.4% of market value after Georgia's 40% assessment ratio. Your exact rate depends on the city, school district and special districts at the address.
Sources
Every figure above is taken from one of these documents; the date is when Rendition last read it.
- 01Gwinnett County Board of Assessors (Assessors' Office) — business personal property filing pagegwinnettcounty.com/government/departments/county-administrator/assessor/personal-propertyread 2026-11-02
- 02E-File Personal Property/Business (Gwinnett County qPublic — Schneider Geospatial)qpublic.schneidercorp.com/Application.aspx?AppID=1282&LayerID=44092&PageTypeID=2&PageID=16325
- 03PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return)dor.georgia.gov/document/form/pt-50p-tangible-personal-property-tax-return-and-schedules/downloadread 2026-11-02
- 04Exemption rule — O.C.G.A. § 48-5-42.1law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-42-1read 2026-11-02
- 05Georgia statewide depreciation tabledor.georgia.gov/document/document/appraisal-procedure-manual/downloadread 2026-11-02
- 06Adopted tax rates used for the estimategwinnetttaxcommissioner.com/property-tax/billing-information/millage-ratesread 2026-11-02
- 07Penalty statutelaw.justia.com/codes/georgia/title-48/chapter-5/article-5/part-2/section-48-5-299/read 2026-11-02
- 08Notice of value and protest deadlinegwinnettcounty.com/-/news-events/news-releases/news-details/board-of-assessors-mails-notices-for-2025-assessed-property-values
- 09Georgia notice and appeal rulesdor.georgia.gov/filing-property-tax-appeal
- 10Tax bill due datedor.georgia.gov/property-tax-returns-and-paymentread 2026-11-02
- 11Gwinnett County Board of Assessors (Assessors' Office) websitegwinnettcounty.com/government/departments/county-administrator/assessor
Find out what your Gwinnett County locations will owe after the $20,000 exemption — in minutes.
Upload a location list and your fixed-asset export. We apply Gwinnett County Board of Assessors (Assessors' Office)'s schedule and the 2027 rules. Nothing is filed; nothing is shared.
Run the exposure check