The optical properties of top-down synthesized oxidized graphene quantum dots (ox-GQDs) and nitrogen-incorporating graphene quantum dots (N-GQDs) along a range of hydrothermal treatment temperatures were observed. By controlling the hydrothermal treatment temperature, different chemical states of nitrogen atoms were incorporated into GQDs. Below 150 °C, edge-terminating amines and amides dominated the nitrogen content of N-GQDs. Above 150 °C, nitrogen was primarily present in the forms of pyridinic, pyrrolic and quaternary N. In addition to the absorbance and emission profiles of ox-GQDs and N-GQDs, pH-dependent emission spectra were collected to probe chemical states of nitrogen atoms and investigate the relationship between nitrogen location and photoluminescence.