Stair Steps or An Uphill Battle - On a line graph, your tax history would appear as one or the other. If you have been appealing your property taxes and using the 3 year freeze Gwinnett county allows, your tax history would look like stair steps. It looks like stair steps because during the 3 year frozen period, your taxes stay the same almost like a flatline. When that 3 years has expired, the property tax will shoot straight up to match the current rate. At that point you appeal again, giving you another 3 year freeze period, or flat line on the graph. The other option, the Uphill battle, looks like a line that is gradually increasing over, resembling an uphill climb, with no rest in between. Because the property taxes were never appealed, and a 3 year freeze never occurred, the property taxes for the homeowner in this case have risen considerably over time.