Real and Personal Property Forms and Applications

Application for Homestead Exemption
You can file a homestead exemption application any time of the year with your county tax commissioner or county board of tax assessors, but it must be filed by April 1 to be in effect for the current tax year.

Appeal of Assessment Form
The State of Georgia provides a uniform appeal form for use by property owners. The property owner must declare their chosen method of appeal. This form is to filed with your County Board of Tax Assessors within 45 days of the date of the notice.

Taxpayer's Return of Real Property
For returning real property and improvements.

Business Personal Property Tax Return
For returning personal property of a business: furniture, fixtures, machinery, equipment, inventory, freeport inventory, aircraft, boats and motors, and other personal property.

Application For Freeport Exemption Inventory
To accompany the Business Personal Property Tax Return when filing for freeport exemption in a county/city that has passed freeport.

Aircraft Personal Property Tax Return
For returning airplanes, rotocraft, and lighter than air vehicles.

Marine Personal Property Tax Return 
For returning boats and motors that include all craft in and above the water.

Application for Current Use Assessment of Bona Fide Agricultural Property
This assessment provides for the valuation of agricultural property at current use value rather than fair market value.

Application for Current Use Assessment of Environmentally Sensitive Property 
This assessment provides for the valuation of environmentally sensitive property at current use value rather than fair market value.

Application for Current Use Assessment of Residential Transitional Property
This assessment provides for the valuation of residential transitional property at current use value rather than fair market value.

Application for Current Use Assessment of Constructed Storm Water Wetlands Property
This assessment provides for the valuation of constructed storm water wetlands property at current use value rather than fair market value.

Report of Timber Sale or Harvest
To be completed upon the sale or harvest of standing timber.

Quarterly Summary Report of Purchases of Standing Timber
This summary report is to be used by all purchasers of standing timber when reporting purchases to the Revenue Commissioner. A separate report is to be filed for each county in which timber is purchased. All reports are due 45 days after the end of the calendar quarter.

Application for Preferential Agricultural Assessment
This assessment provides for the valuation of agricultural property at 30% of fair market value rather than 40%.

Application for Forest Land Conservation Use Property
This assessment provides for the valuation of forest land property at current use value rather than fair market value.

Return of Business License Taxes
All financial institutions are required to file by March 1 in all jurisdictions that impose the business license tax. For questions about filing you should contact the county or city that handles business licenses taxes.

Dealer's Statement of Sale of Mobile Home
To be completed by the dealer and submitted to the County Tax Commissioner upon the sale of a mobile home after January 1.

Request for Apportionment of Ad Valorem Assessment on Vehicles Engaged in Interstate Commerce
Form to be submitted to the County Tax Commissioner for apportionment of motor vehicles and trailers engaged in Interstate Commerce

Heavy-Duty Equipment Dealer Monthly Sales Return
This form is to be completed by the selling dealer and submitted to the County Tax Commissioner of each purchaser located within the State no later than thirty (30) days after the last day of the month.

Heavy-Duty Equipment Motor Vehicle Tax
Computation Form To be calculated by selling dealer and tax collected from the out-of-state purchaser by the dealer at the time of sale and remitted the County Tax Commissioner no later than last day of the month following sale.

This notice is sent each year to every owner of real property and owners of personal property who have filed a return or who have had a change in value since the previous year.  This is a mandatory notice that must be sent out each year by the assessors.  This form lists the estimated rollback rate of each taxing entity and any rate higher that the published estimate must have additional language added to the tax bill. It also lists previous and current values in 100% and 40% values.  The net taxable value and applicable exemption values will be displayed at the bottom.  All values on the notice can be appealed if the taxpayer desires.  

This notice must be sent notifying the owner of any real or personal property changes in value or exemptions after the original PT-306 has been mailed out.  An appeal filed objecting to the PT-306 may or may not necessitate the sending of this notice depending upon whether the assessors change the value upon appeal.