Henry County, Georgia: business personal property tax return, 2027
Businesses in Henry County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Henry County Board of Tax Assessors (Henry County Tax Assessors 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.
No sourced tax rate; tax estimates are unavailable for this county.
Who files
Any business with tangible personal property at a Henry 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 — DOR County Property Tax Facts — Henry: 'Property tax returns must be filed with the county tax office between January 1 and April 1 of each year.' Statewide rule O.C.G.A. § 48-5-18. No Henry-specific deadline statement could be read (see notes).
- Extension
- None (statewide; O.C.G.A. § 48-5-18 has no extension provision).
- 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 date of the Notice of Assessment (county appeal document: 'may only do so within 45 days of the date of the Notice of Assessment'; late appeals are not accepted; appeals not accepted by email or fax). O.C.G.A. § 48-5-311. Heard by the Henry County Board of Equalization. Mailing month not sourced. (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); Henry County Board of Tax Assessors (Henry County Tax Assessors 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
- Henry County Tax Assessors Office, 140 Henry Parkway, McDonough, GA 30253
- Form
- PT-50P — Tangible Personal Property Tax Return and Supporting Schedules (Business Personal Property Tax Return) (rev. PT-50P (revised 1/18/2017))
Henry County's business personal property guidance ('Henry County Personal Property Guide — Business Owners', rev. 5/28/2026, henrycountytax.com/DocumentCenter/View/134/-Personal-Property-Tax-Guide-PDF) and the 'Tax Returns, Assessments, Appeals, Personal Property' page (henrycountytax.com/247/TAX-RETURNS-ASSESSMENTS-APPEALS-PERSONAL) are hosted on henrycountytax.com, which blocks automated fetching (robots), so they were NOT read; filing method, portal, email and county-stated exemption are therefore unverified.
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).
Questions
PT-50P is due to Henry County Board of Tax Assessors (Henry County Tax Assessors Office) 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: Henry County Tax Assessors Office, 140 Henry Parkway, McDonough, GA 30253.
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.
Sources
Every figure above is taken from one of these documents; the date is when Rendition last read it.
- 01Henry County Board of Tax Assessors (Henry County Tax Assessors Office) — business personal property filing pagecontent.civicplus.com/api/assets/ga-henrycounty/c75731b9-5913-4340-9d75-bde7b7bc79ceread 2026-11-02
- 02Filing deadlinedor.georgia.gov/county-property-tax-facts-henryread 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
- 05Georgia statewide depreciation tabledor.georgia.gov/document/document/appraisal-procedure-manual/downloadread 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
- 09Henry County Board of Tax Assessors (Henry County Tax Assessors Office) websiteco.henry.ga.us
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