Personal Property includes boats and motors, tractors, farm equipment, and machinery. If you own a business, furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established January 1 of each year. Appraisers from the Tax Assessor's Office place values on personal property and mail them to you in May of each year. After you receive your personal property assessment, there is a period of 45 days in which you have the right to appeal. In mid to late August of each year, the Tax Commissioner's Office will mail your personal property bill to you (due November 15th). Like real property, monthly interest accrues on any principal amount of tax which becomes past-due, until paid in full. Past-due bills are also subject to a maximum penalty equal to 20% of unpaid principal (applied in 5% increments every 120 days past-due). Delinquent personal property taxes result in the issuance of tax liens (Fi.Fa.’s) which are recorded with the Clerk of Superior Court. The personal property of a delinquent taxpayer is then subject to seizure and tax sale in order to satisfy the tax lien (with no subsequent right of redemption).
If you own a business - furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established as of January 1 each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state established values are assessed on the property, and tax payment is expected.
Assessment Notices are mailed in May. There is an appeal period of 45 days. Any questions concerning valuations (assessments) should be directed to the Tax Assessor's Office.
Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. Assessment notices are mailed in May of each year. There is an appeal period of 45 days, after which a tax bill is mailed. Taxes are due November 15th. Please contact the Assessor's Office with any questions about your boat value, and contact DNR with any questions regarding boat registration.
Boat Registration Forms can be downloaded from the DNR website, picked up at boat dealerships, or via the Tax Assessor's Office. Complete, sign and mail to the address located on the form.
Georgia DNR Boat Registration Site: