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Filing a Property Tax Return

Property tax returns are filed with the Tax Assessors Office between January 1 and April 1.

To "file a property tax return" simply means to declare any taxable property you own.  A real property tax return is not required if a properly completed PT61 Real Estate Transfer Tax form is filed with the Clerk of Superior Court and no subdivision or improvements were made to the property during the year of transfer.

Personal property tax returns are required each year, and you will be charged a 10% penalty for each year you do not file or are late filing.

If you feel your assessment is incorrect, you have the right to file a Taxpayers Return of Real Property between January 1 and April 1 declaring the amount you believe to be the Fair Market Value.

Real property consists of real estate and any improvements permanently affixed to the property, such as buildings.

Personal property, in the case of tax returns, consists of:

  • Furniture
  • Fixtures
  • Machinery
  • Equipment
  • Inventory
  • Aircraft
  • Boats/motors
  • Or any item used in the business 


Specialized Assessments

Certain classifications of tangible real property may qualify for preferential assessment provided they meet the criteria specified by Georgia law.

These classifications are:

  • Preferential Assessment
  • Rehabilitated historic property
  • Landmark historic property
  • Residential transitional property
  • Conservation use property
  • Brownfield
  • Forest Land

Contact the Tax Assessors Office for more information.


Tax Exempt Property

Certain types of property, (i.e. public property, churches, nonprofit hospitals, etc.) may be exempt from ad valorem taxation.

Tax exempt status must be approved by the Board of Tax Assessors before tax liability will be removed.

For additional information or to apply for exempt status, please contact the Tax Assessors Office by April 1