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Property Taxes

Ad Valorem / Property Taxes

Ad valorem taxes, more commonly known as property taxes, are levied for the maintenance and operations of the city, including public safety services, roadway maintenance, and culture & recreation. Property taxes are also levied for voter-approved general obligation debt (bonds) such as that used to pay for our city greenspace. All real estate and personal property is taxable unless exempted by law. Real property is land and generally anything that is affixed to the land; personal property is everything not considered real property, usually consisting of inventory and fixtures used in conducting business as well as boats, aircraft, machinery, etc.

Tax Bills 

The basis for ad valorem taxation is the fair market value, as determined by the Gwinnett County Tax Assessor's Office. The tax is levied on the assessed value of the property which is established at 40% of the fair market value (unless otherwise specified by law). The amount of tax is determined by the tax millage rate.

All property owners in Berkeley Lake pay property taxes to both the City of Berkeley Lake and to Gwinnett County. Property owners receive a bill from the Gwinnett County Tax Commissioner, which includes Berkeley Lake property taxes.