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

Businesses in DeKalb County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the DeKalb County Board of Assessors (Property Appraisal Department) (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

1.8%

of market value, typical in-city

Files via

Online

DeKalb County SmartFile (Tyler Technologies) — Business Personal Property Return

Depreciation

4 classes

statewide table

Notice of value

June

typical mailing

Who files

Any business with tangible personal property at a DeKalb 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 — Property Appraisal general information: personal property returns are received 'from January 1 to April 1'; the county's 2026 Business Personal Property Return is pre-printed with due date '04/01/2026'. Forms page: 'January 1-April 1: Property tax return filing period'.
Extension: None (statewide; O.C.G.A. § 48-5-18 has no extension provision).
Notice of value: June
Protest deadline: 45 days from the date shown on the annual notice of assessment (O.C.G.A. § 48-5-311). County: notices 'will be mailed to all taxable, real property owners in late May or early June of each year'; personal property notices issue when the Board disagrees with the return. Appeals to the DeKalb County Board of Equalization (filed with the Board of Assessors). (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.
As stated by the county: $20,000 — Forms/Resources page sidebar: 'Personal Property Exemption: $20,000 or less'.

Depreciation schedule

Georgia applies one statewide depreciation table (4 classes); DeKalb County Board of Assessors (Property Appraisal Department) 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

Online through DeKalb County SmartFile (Tyler Technologies) — Business Personal Property Return, or by mail.

Online: DeKalb County SmartFile (Tyler Technologies) — Business Personal Property Return
By mail: DeKalb County Board of Assessors, 325 Swanton Way, Decatur, GA 30030
Form: PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return) (rev. PT-50P (revised 1/18/2017))

SmartFile e-file page (read 2026-11-02): 'file this return no later than April 1 of the tax year' ... 'To avoid a 10% penalty on items not previously returned'; return subject to audit under O.C.G.A. §§ 48-5-299 and 48-5-300 and DOR Rule 560-11-10-.08(3)(C).

Mailing address is the return address printed on the county's 2026 Business Personal Property Return PDF (dekalbcountyga.gov/sites/default/files/2026-04/2026%20BUSINESS%20PERSONAL%20PROPERTY%20RETURN.pdf, revision 'PT-50P (revised 1/18/2017)'); the Board's public office is the Maloof Annex, 1300 Commerce Drive, Decatur, GA 30030. Personal Property Division phone (404) 371-2479.

General info page: 'If you own a business ... you must file a return'; not receiving a mailed form does not relieve the duty to file. Paper forms (current and prior years) at www.dekalbcountyga.gov/property-appraisal/forms.

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).

Estimated tax

For a typical in-city location, about 1.8% of market value.

DeKalb Tax Commissioner sheet '2026 County, School, State and City Millage Rates' (Revised 07/15/2026; the /millage-rates-2025/ link now serves the 2026 sheet). Unincorporated DeKalb total 44.090 mills = County General 10.684 + Hospitals 0.702 + Fire 2.627 + Police 6.596 + Special Services 0.335 + Unincorporated Bonds 0.366 (county total 21.310) + DeKalb School District M&O 22.780 + State 0.000.

City totals 2026: Brookhaven 41.469, Dunwoody 40.199, Chamblee 44.883, Tucker 45.791, Decatur 44.695 (Decatur runs its own schools). Unincorporated used as the typical location. Estimate only. Georgia assesses personal property at 40% of fair market value before the rate is applied.

Questions

PT-50P is due to DeKalb County Board of Assessors (Property Appraisal Department) by April 1, 2027. No extension is available.

Online through DeKalb County SmartFile (Tyler Technologies) — Business Personal Property Return, or by mail. Portal: https://efile.dekalbcountyga.gov/Filing/FilingType/Info/DEKALB_PP_BUS. Mailing address: DeKalb County Board of Assessors, 325 Swanton Way, Decatur, GA 30030.

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 $4.41 per $100 of assessed value, so about 1.8% 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.

01DeKalb County Board of Assessors (Property Appraisal Department) — business personal property filing pageefile.dekalbcountyga.gov/Filing/FilingType/Info/DEKALB_PP_BUSread 2026-11-02
02Filing deadlinedekalbcountyga.gov/node/6006read 2026-11-02
03PT-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
04Exemption 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
05DeKalb County Board of Assessors (Property Appraisal Department) — exemption as stated by the countydekalbcountyga.gov/property-appraisal/formsread 2026-11-02
06Georgia statewide depreciation tabledor.georgia.gov/document/document/appraisal-procedure-manual/downloadread 2026-11-02
07Adopted tax rates used for the estimatedekalbtaxga.gov/form-doc/millage-rates-2025/read 2026-11-02
08Penalty statutelaw.justia.com/codes/georgia/title-48/chapter-5/article-5/part-2/section-48-5-299/read 2026-11-02
09Georgia notice and appeal rulesdor.georgia.gov/filing-property-tax-appeal
10Tax bill due datedor.georgia.gov/property-tax-returns-and-paymentread 2026-11-02
11DeKalb County Board of Assessors (Property Appraisal Department) websitedekalbcountyga.gov/property-appraisal/welcome

Free exposure check

Find out what your DeKalb County locations will owe after the $20,000 exemption — in minutes.

Upload a location list and your fixed-asset export. We apply DeKalb County Board of Assessors (Property Appraisal Department)'s schedule and the 2027 rules. Nothing is filed; nothing is shared.

Run the exposure check

Other Georgia counties