Personal Property

Commonly Asked Questions

What is Personal Property?

Airplanes, boats, farm equipment, livestock and business assets (inventory, furniture and fixtures, machinery and equipment)

What is the assessment level?

40%

How many days do I have to appeal my assessment notice?

45 days from the date printed on the notice.

Who can appeal my property value?

The property owner or authorized agent and either must submit a signed appeal. Click here for more information on how to appeal your assessment.

What is Freeport?

An exemption applying only to inventory of a Georgia manufacturer or destined for out of state shipment by a distributor.

How do I receive Freeport Exemption?

Simply complete form PT 50 PF.

What is the deadline for filing a return?

April 1 (US postmark accepted) is the deadline to file a return. The deadline to file a Freeport Application is April 1 (US postmark accepted) to receive 80% of your qualified exemption, April 2-30 to receive 66.67% of your qualified exemption, May 1 to receive 58.33% of your qualified exemption, and June 1 to receive 50% of your qualified exemption.

What happens if I file a Return Form or an Amended Return Form after the Tax Bills are issued?

Click here to read more information about late returns.

Are taxes pro-rated if I am only in Clayton County part of the year or have sold my boat, etc., during the year?

No, State Law assesses property as of January 1 of any given year.

What items are needed when applying for any type of obsolescence?

Click here to read more information about obsolescence.