FAQ Personal Property Taxation
What is Personal
Property?
What do I include on
my personal property
return?
What is the date that I
am liable for
ownership?
What if I don't file my
personal property
return in succeeding
years?
What personal
property is exempt?
Will I be audited to
insure I return all my
Personal Property?
What happens if I don't
file my tax return?
48-1-2 (22) Personal Property Defined
"Tangible Personal Property" means personal
property which may be seen, weighed, measured,
felt, touched or which is in any other manner
perceptible to the senses.
48-5-3 Taxable Property
All real property including, but not limited to
leaseholds, interests less than fee, and all personal
property shall be liable to taxation and shall be
taxed, except as otherwise provided by law. Liability
of property for taxation shall not be affected by the
individual or corporate character of the property
owner or by the resident or nonresident status of the
property owner.
48-5-10 Returnable Property
All property shall be returned by the taxpayers for
taxation to the tax commissioner or tax receiver as
provided by law. Each return by a taxpayer shall be
for property held and subject to taxation on January
1 next preceding each return.
1954-56 Op. Att'y Gen. A person resident in this
state on January 1 but for only part of the year is
liable for ad valorem taxation for the entire year,
since there is no provision for prorating of taxes.
1954-56 Op. Att'y Gen. Owner must return and pay
tax for a given year on property owned on January 1
of that year, even if subsequently sold, but is not
required to return or pay tax for that year on property
bought after January 1.
1958-59 Op. Att'y Gen A dealer engaged in business
in one county on January 1 who, subsequent to that
date, removes his business to another county is
liable under O.C.G.A. 48-5-16 to the first county for
ad valorem taxes on all personal property of
whatever kind, connected with or used in such
business. The fact that the property was moved from
the county after January 1 would not relieve the
owner from taxation in the county in which they were
located on January 1.
48-5-20 Failure to Return Property
Any taxpayer of any county who returned or paid
taxes in the county for the preceding tax year who
fails to return his property for taxation for the current
tax year as required by this chapter shall be deemed
to have returned for taxation the same property as
was returned or deemed to have been returned in
the preceding tax year at the same valuation as the
property was finally determined to be subject to
taxation in the preceding year. Each such taxpayer
shall also be deemed to have claimed the same
homestead exemption and personal property
exemption as allowed in the preceding year, except
for freeport.
48-5-42 Exempt Personal Property
All personal clothing and effects, household
furniture, furnishings, equipment, appliances, and
other personal property used within the home, if not
held for sale, rental or other commercial use, shall
be exempt from all ad valorem taxation. All tools and
implements of trade of manual laborers shall be
exempt from all ad valorem taxation in an amount
not to exceed $2500.00 in actual value and all
domestic animals shall be exempt from all ad
valorem taxation in an amount not to exceed
$300.00 in actual value.
48-5-42.1 Personal Property Tax Exemption for
Property Valued at $7500.00 or Less
It is the intent of this Code section to exempt from
the payment of ad valorem taxation certain tangible
personal property in which the tax due not to exceed
the reasonable cost of administering and collecting
the tax. All tangible personal property of a taxpayer,
except motor vehicles, trailers, and mobile homes,
shall be exempt from all ad valorem taxation if the
actual fair market value of the total amount of
taxable tangible personal property owned by the
taxpayer within the county, as determined by the
board of tax assessors, does not exceed $7500.00.
48-5-299 Ascertainment of taxable property;
assessments against unreturned property;
penalty for unreturned property; penalty in
certain counties.
It shall be the duty of the county board of tax
assessors to investigate diligently and to inquire into
the property owned in the county for the purpose of
ascertaining what real and personal property is
subject to taxation. The board shall make such
investigation as may be necessary to determine the
value of any property upon which for any reason all
taxes due the state or the county have not been paid
in full as required by law. In all cases where the full
amount of taxes due the state or county has not
been paid, the board shall assess against the owner,
if known, and against the property, if the owner is not
known, the full amount of taxes which has accrued
and which may not have been paid at any time within
the statute of limitations. In all cases where taxes are
assessed against the owner of property, the board
may proceed to assess the taxes against the owner
of the property according to the best information
obtainable; and such assessment, if otherwise
lawful, shall constitute a valid lien against the
property so assessed.
Judicial Decisions - What Valuation Methods
Authorized The tax assessors may use any system,
method, cadastral survey, books, available lists of
valuations of types of property, city valuations or
other instruments or other information obtainable,
provided such information is the best information
available in their fixing of just and fair valuation of
the property assessed, and provided that the
taxation as between individual taxpayers is justly and
fairly equalized.
48-5-300 Power to summon witnesses and
require production of books and papers;
contempt proceedings.
a.) The county board of tax assessors may issue
subpoenas for the attendance of witnesses and may
subpoena of any person any books, papers, or
documents which may contain any information
material to any question relative to the existence or
liability of property subject to taxation or to the
identity of the owner of property liable to taxation or
relevant to other matters necessary to the proper
assessment of taxes lawfully due the state or county.
Such subpoenas may be issued in the name of the
board, shall be signed by any one or more members
of the board or by the secretary of the board, and
shall be served upon a taxpayer or witness or any
party required to produce documents or records five
days before the day upon which any hearing by the
board in scheduled at which the attendance of the
party or witness or the production of such documents
is required.
b.) If any witness subpoenaed by any county board
of tax assessors fails or refuses to appear, fails or
refuses to answer questions propounded, or fails or
refuses to produce any books, papers, or documents
required to be produced by an order of the board,
except upon a legal excuse which would relieve the
witness of the obligation to attend as a witness or to
produce such documents before the superior court if
lawfully required to do so, the person so failing or
reusing shall be guilty of contempt and shall be cited
by the board to appear before a judge of the superior
court of the county. The judge of the superior court of
the county shall have the same power and
jurisdiction to punish the person failing or refusing to
comply with the order for contempt and to require
and compel the giving of the testimony or the
production of the books and records as in cases of
contempt committed in the presence of the court and
as in cases pending in the court.
* taken from PERSONAL PROPERTY LAWS - O.C.G.A Title 48 Volume 36 - Revenue and Taxation
