Tax Allocation Districts (TADs) are used nationwide as an economic development incentive to attract quality development to an underutilized or distressed redevelopment area. Georgia’s Redevelopment Powers Law gives local governments the authority to sell bonds to finance infrastructure and other redevelopment costs within a specifically defined area. The bonds are secured by a “tax allocation increment,” which is the increase in property tax revenues resulting from the redevelopment activities taking place within the TAD. Tax increment financing allows local governments to charge the costs of constructing public facilities and infrastructure directly to the businesses that use them, rather than the public at large. In return, the businesses benefit from the construction of facilities that might not otherwise be available to them.

Gwinnett County has five county-sponsored Tax Allocation Districts that are prime locations for redevelopment projects.

  • The Gwinnett Place TAD is located in the Gwinnett Place CID at the intersection of Interstate 85 and Pleasant Hill Road near the city of Duluth. For a map of the area, click here.
  • The Indian Trail TAD is located in the Gwinnett Village CID at the intersection of Interstate 85 and Indian Trail-Lilburn Road adjacent to the city of Norcross. For a map of the area, click here.
  • The Jimmy Carter Boulevard TAD is located in the Gwinnett Village CID at the intersection of Interstate 85 and Jimmy Carter Boulevard adjacent to the city of Norcross. For a map of the area, click here.
  • The Lake Lucerne TAD is located in the Evermore CID at the intersection of U.S. 78/Stone Mountain Highway and Killian Hill Road. For a map of the area, click here.
  • The Park Place TAD is located in the Evermore CID at the intersection of U.S. 78/Stone Mountain Highway and Rockbridge Road. For a map of the area, click here.

For more information on Tax Allocation Districts, please contact the county or city governments.