Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. The time for filing a tax returns in Emanuel County is January 1 through April 1 (O.C.G.A. 48-5-18).
O.C.G.A. Section 48-5-15(a): 'All improved and unimproved real property in this state which is subject to taxation shall be returned in person or by mail by the person owning the real property or by his agent or attorney to the tax assessors of the county where the real property is located.'
Things to Know:
Real Property Return Form: Real property (land or building) shall be returned in the county where it is located between January 1 and April 1. A new return should be filed if any improvements are made to existing property, additional property is acquired, or other changes occur.
Marine Return Form: Boats shall be returned in the county where they are kept for at least 180 days or more out of the year.
Business Personal Property Form. Business personal property includes: Furniture, Fixtures, Machinery, Equipment, Inventory, Freeport Inventory and any other personal property that is used to run the business.