Property Tax Returns
Please be advised that the dates to make Property Tax Returns are from January 1 to April 1 each year. You may submit your current estimate of property value during this time to request a review of your property. Please keep in mind that Property Tax Returns are not considered an appeal. The time in which you can appeal your property value is within 45 days after a Notice of Assessment is issued. Notices of Assessment are sent to all real property owners each year, generally in May. Property values are assessed to the owner of the property as of January 1 of each year.
January 1 to April 1 is also the time to submit applications for specialized assessments including Conservation Use Valuation Assessment applications and Forest Land Protection Assessment applications.
Georgia law provides a procedure for filing property tax returns and property tax appeals at the county level. Taxpayers may file a property tax return (declaration of value) in one of two ways:
- By paying taxes in the prior year on their property the value which was the basis for tax becomes the declaration of value for the current tax year (O.C.G.A. 48-5-20), or
- By filing a PT-50R, PT50P, PT50A or PT50M return of value between January 1 and April 1. In some counties property tax returns are filed with the county tax commissioner and in other counties returns are filed with the county board of tax assessors. In Banks County, both Real Property and Personal Property returns are filed with the Tax Assessor's Office.
