Chatham County, Georgia: business personal property tax return, 2027
Businesses in Chatham County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Chatham County Board of Assessors (county board of tax assessors) on PT-50P. The return is due April 1, 2027. No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
Who files
Any business with tangible personal property at a Chatham County location on January 1.
Furniture and fixtures, kitchen and other machinery, computers and point-of-sale systems, signage, leasehold improvements that are trade fixtures, supplies and inventory are reported at original cost by year acquired; the appraiser depreciates them on the schedule below. The threshold is measured on everything the taxpayer owns in the county combined, not per location.
Deadlines and extensions
- Assessment date
- January 1, 2027
- PT-50P due
- April 1, 2027 — BOA FAQ: 'Returns must be filed on or before April 1 each year.' A return mailed on April 1 must bear a USPS postmark of that day; Pitney Bowes or other metered-mail date stamps are not accepted. Statewide rule O.C.G.A. § 48-5-18.
- Extension
- None (statewide; O.C.G.A. § 48-5-18 has no extension provision). Freeport application: 100% if filed by April 1; late applications receive a reduced share stepping down from 66.67% (April 2–30) to 0% after June 1; must be filed every year.
- Notice of value
- May–July, varies by county (2025–2026 observed: Cobb and Clayton May; Gwinnett late May; Fulton and Cherokee June; Forsyth late June; Hall early July). Georgia counties mail one annual notice of assessment (PT-306) covering real and personal property; the board must send a notice whenever it disagrees with the taxpayer's personal property return.
- Protest deadline
- 45 days from the Notice Date displayed on the Annual Assessment Notice (BOA FAQ; O.C.G.A. § 48-5-311). Appeals online (link printed on the notice) or in writing to the Board of Assessors; heard by the Chatham County Board of Equalization. Mailing month not published by the Board; 2026 notices were reported arriving in June–July 2026 (WTOC, July 24, 2026), and the Board's home page lists an October 21, 2026 appeal deadline for returned/undeliverable 2026 notices. (County Board of Equalization (matters of taxability, uniformity and value); alternatively a hearing officer for tangible personal property with aggregate FMV above $200,000 (§ 48-5-311(e)(1)(A)(v)) or binding arbitration (value only). Further appeal to superior court within 30 days of the decision (§ 48-5-311(g)(2)). A written objection to a personal property assessment giving the account number counts as a notice of appeal. Uniform appeal form PT-311A (https://dor.georgia.gov/pt-311a-appeal-assessment-form).)
- Bills
- Typically August–October (county tax commissioner); e.g. Fulton mails bills ~August 15, Cherokee in September.. Due: December 20 unless the local governing authority sets an earlier date or installments (DOR: 'Unless otherwise specifically stated in the law, property taxes are due by December 20'; some counties use Nov 15, Oct 15, Sept 30 or two installments). Taxpayers have 60 days from the postmark of the bill before interest accrues (DOR County Property Tax Facts).
Exemption
No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
- Statute
- O.C.G.A. § 48-5-42.1, as amended by Ga. L. 2024, p. 696, § 1 (HB 808; 2024 Ga. Laws 581), ratified by statewide Referendum A on November 5, 2024
- In force
- Tax years 2025–present
- Under the threshold
- The PT-50P is still due by April 1 every year. The board of tax assessors determines the county-wide aggregate FMV from the return; if it does not exceed $20,000 the account is exempt and no bill issues. Gwinnett County: 'Personal property valued at $20,000 or less is automatically exempt from ad valorem taxes' but the property 'must be returned, valued, and entered on the tax digest' and owners under the threshold 'receive no bill' (https://www.gwinnettcounty.com/government/departments/county-administrator/assessor/personal-property). No statutory waiver exists.
Depreciation schedule
Georgia applies one statewide depreciation table (4 classes); Chatham County Board of Assessors uses it.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| Group I — typical economic life 5–7 years (e.g. IRS Pub. 946 class 00.13 data handling equipment) | 7 yr | 87% · 74% · 58% · 43% · 32% · 26% |
| Group II — typical economic life 8–12 years (e.g. IRS Pub. 946 class 00.11 office furniture & fixtures; class 57.0 distributive trades & services) | 11 yr | 92% · 85% · 78% · 70% · 63% · 54% |
| Group III — typical economic life 13 years or more | 16 yr | 95% · 91% · 87% · 82% · 79% · 75% |
| Group IV — typical economic life 4 years or less, and all assets in IRS Pub. 946 Asset Class 00.12 (information systems: computers and peripheral equipment) | 3 yr | 67% · 54% · 31% |
Source: dor.georgia.gov/document/document/appraisal-procedure-manual/download
Statewide composite conversion factors (APM 560-11-10-.08) apply.
How to file
By mail.
- By mail
- Chatham County Board of Assessors, 222 West Oglethorpe Avenue, Suite 113, Savannah, GA 31401
- Form
- PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return) (rev. PT-50P (revised 1/18/2017))
No business personal property e-filing is documented on the Board's site: the 'Records Search/Online Filings' link (chathamtax.org) is described for records and personal property address changes ('Can Now be Made Online by Using our E-File Solution'), and the Electronic Filings page covers homestead exemptions only.
File the PT-50P (county copy: cccdn.blob.core.windows.net/cdn/Files/BoardofAssessors/Forms/PT_50P_FORM.pdf, linked from boa.chathamcountyga.gov/Forms) by mail or in person at 222 West Oglethorpe Ave., Suite 113. Phone (912) 652-7271 / (912) 652-7301; no email published (web contact form only).
Personal property contact: Tobe Northcutt, Assistant Deputy Chief Appraiser of Commercial/Industrial and Personal Property; Chief Appraiser Corey Gillenwater. Freeport (PT-50PF) and in-transit inventory (PT-FMIT) applications accompany the return.
Penalties
- Late or missing return: 10% of the total tax imposed on the property for the year.
- Unreturned property assessed by the board: 10% added to the taxable value.
- Property omitted from a return: 10% of the tax on the omitted property.
Penalty is 10% of the assessment of items not previously returned, per O.C.G.A. § 48-5-299(b). The Board's FAQ does not state a county-specific penalty.
Estimated tax
For a typical in-city location, about 1.6% of market value.
Chatham County Tax Commissioner millage sheet (2019–2025). City of Savannah, tax year 2025: County M&O 10.5180 + Savannah-Chatham School 17.3310 + Chatham Area Transit 0.9400 + City of Savannah 11.7490 = 40.538 mills (sum computed by us; the sheet prints components, not a total). Unincorporated Chatham instead pays the Special Service District levy (6.5020 in 2025) in place of a city levy. Estimate only.
Georgia assesses personal property at 40% of fair market value before the rate is applied.
Questions
PT-50P is due to Chatham County Board of Assessors by April 1, 2027. No extension is available.
No tax is owed when the total market value of business personal property per county is at or under $20,000; above that, the full value is taxable (a cliff, not a deduction). A PT-50P is still filed every year.
By mail. Mailing address: Chatham County Board of Assessors, 222 West Oglethorpe Avenue, Suite 113, Savannah, GA 31401.
Late or missing return: 10% of the total tax imposed on the property for the year. Unreturned property assessed by the board: 10% added to the taxable value. Property omitted from a return: 10% of the tax on the omitted property.
For a typical in-city location the combined 2025 rate of overlapping taxing units is $4.05 per $100 of assessed value, so about 1.6% of market value after Georgia's 40% assessment ratio. Your exact rate depends on the city, school district and special districts at the address.
Sources
Every figure above is taken from one of these documents; the date is when Rendition last read it.
- 01Chatham County Board of Assessors — business personal property filing pageboa.chathamcountyga.gov/Valuation/FAQread 2026-11-02
- 02PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return)dor.georgia.gov/document/form/pt-50p-tangible-personal-property-tax-return-and-schedules/downloadread 2026-11-02
- 03Exemption rule — O.C.G.A. § 48-5-42.1law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-42-1read 2026-11-02
- 04Georgia statewide depreciation tabledor.georgia.gov/document/document/appraisal-procedure-manual/downloadread 2026-11-02
- 05Adopted tax rates used for the estimatecdn.chathamcountyga.gov/Files/TaxCom/Chatham_County_Millage_Rates.pdfread 2026-11-02
- 06Penalty statutelaw.justia.com/codes/georgia/title-48/chapter-5/article-5/part-2/section-48-5-299/read 2026-11-02
- 07Georgia notice and appeal rulesdor.georgia.gov/filing-property-tax-appeal
- 08Tax bill due datedor.georgia.gov/property-tax-returns-and-paymentread 2026-11-02
- 09Chatham County Board of Assessors websiteboa.chathamcountyga.gov
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