Real & Personal Property Tax Returns

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:

  1. 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.
  2. 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. 
  3. Aircraft Personal Property Return Form:  Airplanes that are hangered in a county other than where the owner lives are returned to county where they are hangered.
  4. 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.
  5. Freeport Inventory FormThe following types of tangible personal property may be eligible for freeport exemption:
  • Inventory of goods in the process of being manufactured or produced including raw materials and partly finished goods;
  • Inventory of finished goods manufactured or produced within the State held by the manufacturer or producer for a period not to exceed 12 months;
  • Inventory of finished goods on January 1 that are stored in a warehouse, dock, or wharf which are destined for shipment outside this State for a period not to exceed 12 months;
  • Stock in trade of a fulfillment center which on January 1 are stored in the fulfillment center.