Personal Property Tax Returns
We accept Personal Property Tax Returns from January 1 to April 1. If you own a business with furniture, fixtures, machinery, equipment, and/or inventory, an airplane, or a boat and/or motor, you must file a return. You are responsible for reporting all taxable personal property or penalties will be assessed. We mail Personal Property Tax Return forms as a courtesy, but not receiving one does not relieve your responsibility for filing a return.
Distributors and/or manufacturing businesses may be eligible for an inventory exemption. Visit the Business Personal Property webpage for more information.
A state law passed in 2011 now requires counties to send an assessment notice to all property owners every year. The notice must follow state guidelines and include an estimate of proposed taxes based on the current year's assessed value and the previous year's tax rate. Personal property notices are typically mailed in mid-May. The notice explains appeal rights in detail.Personal Property Tax Appeals
Georgia's property tax statutes states, "the time for filing notice of appeal shall be 45 days" from the date of the Annual Notice of Current Assessment. Appeals must be made in writing and either hand-delivered to our office or USPS postmarked within the 45-day period. There are no exceptions. The filing of your appeal will not be accepted via email or fax.
For more information, please visit the Personal Property FAQs page or you may contact the Personal Property Division at 770.822.7220.
Important notice: Metered mail will not be accepted as proof of a timely filing of a tax return or appeal. Only the USPS cancellation stamp will be considered when determining if either has been filed on time.