Clayton County, Georgia: business personal property tax return, 2027

Businesses in Clayton County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Clayton County Board of Tax Assessors (Tax Assessor's Office) (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.

Due

April 1, 2027

no weekend roll

Extension

None

not available

Exemption

$20,000

threshold, per county

Est. tax rate

1.4%

of market value, typical in-city

Files via

Mail

Clayton County Tax Assessor, Personal Property Division, Annex 3, Fourth Floor, 121 S. McDonough St., Jonesboro, GA 30236

Depreciation

4 classes

statewide table

Notice of value

May

typical mailing

Who files

Any business with tangible personal property at a Clayton 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 — Personal Property page: 'April 1 (US postmark accepted) is the deadline to file a return.' Statewide rule O.C.G.A. § 48-5-18.
Extension: None (statewide; O.C.G.A. § 48-5-18 has no extension provision). Freeport (PT-50PF) late-filing schedule per county page: by April 1 full qualified exemption; April 2–30 66.67%; May 1 58.33%; June 1 50%.
Notice of value: May
Protest deadline: 45 days from the date printed on the notice (county page; O.C.G.A. § 48-5-311). Appeals in person, by mail (postmarked by the deadline) or via the county's online Notice of Assessment form; must be signed by the owner or authorized agent. 2024 notices were mailed April 26, 2024 (appeal deadline June 10, 2024); the county's 2025 notice deadline was July 14, 2025 (≈ late-May mailing). Heard by the Clayton County Board of Equalization. (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); Clayton County Board of Tax Assessors (Tax Assessor's Office) 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: Clayton County Tax Assessor, Personal Property Division, Annex 3, Fourth Floor, 121 S. McDonough St., Jonesboro, GA 30236
Form: PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return) (rev. PT-50P (revised 1/18/2017))

No online business personal property filing is offered on the county site (only the Beacon/Schneider property search and the Click Clayton app are listed). PT-50P download: www.claytoncountyga.gov/download/78/real-and-personal-property-tax-forms/28667/pt-50p-business-personal-property-tax-return.pdf (forms index claytoncountyga.gov/?p=28673).

Personal Property Division phone (770) 477-3277 (Division Manager Twana Hudson); Chief Appraiser Emitte George Jr., (770) 477-3285; fax (770) 477-4566; an 'Email' link exists but the address is not shown on the page. County memoranda on late returns and obsolescence are posted (www.claytoncountyga.gov/wp-content/uploads/2022/10/Late-Returns-Memorandum.pdf — binary, not readable by our fetcher).

Assessment level 40%; property assessed as of January 1 with no proration.

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). Clayton's Late Returns Memorandum could not be read (binary).

Estimated tax

For a typical in-city location, about 1.4% of market value.

Tax year 2025, unincorporated Clayton: county net millage 14.552 ('The new net millage rate for this year's 2025 Tax Billing cycle is 14.552', Tax Commissioner) + Clayton County Public Schools 19.600 mills (district notice Aug 6, 2025: 'will maintain its millage rate at 19.600 mills', www.clayton.k12.ga.us/resources/community/district-news/whats-happening/~board/clayton-county-public-schools-news/post/public-hearings-set-for-proposed-property-tax-increase) = 34.152 mills (sum computed by us).

Businesses inside Jonesboro, Forest Park, Riverdale, Morrow, College Park, Lake City or Lovejoy also pay a city levy not included here. Estimate only.

Questions

PT-50P is due to Clayton County Board of Tax Assessors (Tax Assessor's Office) by April 1, 2027. No extension is available.

By mail. Mailing address: Clayton County Tax Assessor, Personal Property Division, Annex 3, Fourth Floor, 121 S. McDonough St., Jonesboro, GA 30236.

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 $3.42 per $100 of assessed value, so about 1.4% 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.

01Clayton County Board of Tax Assessors (Tax Assessor's Office) — business personal property filing pageclaytoncountyga.gov/government/tax-assessor/personal-property/read 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 estimateclaytoncountyga.gov/government/tax-commissioner/estimate-property-tax-bill/read 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
07Notice of value and protest deadlineclaytoncountyga.gov/?p=254626
08Georgia notice and appeal rulesdor.georgia.gov/filing-property-tax-appeal
09Tax bill due datedor.georgia.gov/property-tax-returns-and-paymentread 2026-11-02
10Clayton County Board of Tax Assessors (Tax Assessor's Office) websiteclaytoncountyga.gov/government/tax-assessor/

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