IMPORTANT INFO:
Property Tax Returns will be accepted January 1 – April 1, 2025.

When are Property Tax Returns Due?

Property taxes are due on property that was owned on January 1 for the current tax year. The law provides that property tax returns are due to be filed with the county tax receiver or the county tax commissioner between January 1 and April 1 (O.C.G.A. 48-5-18). 

Residents of Georgia are required to file a return of their real property in the county where the real property is located. Residents of Georgia are required to file a return on personal property in the county where they have a legal residence, unless the personal property is used in connection with a business located elsewhere.
Boats that are kept in a county other than where the owner lives are returned where they are kept for at least 180 days or more out of the year.

Airplanes that are hangered in a county other than where the owner lives are returned to the county where they are hangered.

Nonresidents that have real or personal property located in Georgia are required to file a return for the property in the county where the property is located.

When to File a Return?

No Requirement to File a Return Every Year If a taxpayer filed a property tax return or paid taxes on their property the year before and does not file a return on their property for the current tax year, then they are considered to have filed a return on the same property at the same valuation as the year before. And they are considered to have claimed the same homestead exemptions and personal property exemptions as they had in the previous year.

Real Estate Transfer Tax Form Considered Filing Return If a taxpayer acquires property in the previous tax year and a real estate transfer tax form was filed and the real estate transfer tax paid, then they are considered to have filed a property tax return on the same property at the same valuation as was transferred in the previous year. But if any improvements are made to the property after it is transferred, they should file a property tax return for the current tax year. And, if applicable, they must still file for homestead exemption and personal property exemption.

Homestead Exemption Notice

Property Owners who currently have the senior homestead exemptions that are based on income, MUST reapply each year between January 1 and April 1. If application is not filed timely, the exemption may be lost.

These exemptions are:

• S3 – Property Owners who are 62 or over on or before January 1, 2025, who live in the home, and have a total household net income of less than 10,000 excluding Social security benefits and pensions may qualify for this exemption. S3 exempts up to $10,000 assessed value from certain millage rates.
• L3 – Property Owners who are 70 or over on or before January 1, 2025, who live in the home, and have a total household net income of less than 10,000 may qualify for this exemption. L3 exempts up to $32,000 assessed value from certain millage rates.