General Information

• Forsyth County does not accept metered mail dates as filing dates on Personal Property Returns unless counter stamped by the post office. Be sure that the date of deposit and the postmark date are the same if mailing close to the deadline. Better yet, mail the Return certified or with tracking.
• Per O.C.G.A. § 48-5-10, each Return by a taxpayer shall be for property held and subject to taxation on January 1.
• There are no extensions for filing. The filing deadline is April 1st of any given year.
• There is no school tax exemption on Personal Property.
• The Assessor's office does not prorate Personal Property Taxes.
• Marine craft should be registered with the Georgia Department of Natural Resources (DNR). You can reach DNR by calling their Help Desk at 1-800-366-2661 from 8:00 - 6:00 M-F, and 9:00 - 5:00 S-S or by visiting their website by clicking here.
• If you sold your marine craft, the registration with DNR should be canceled. Please contact DNR.
• Per O.C.G.A. § 48-5-16, marine craft is taxed in the county where it was located 184 days in the preceding calendar year.
• Per O.C.G.A. § 48-5-16, aircraft shall be returned for taxation to the county in which its primary home base is located. “Primary home base” means where an aircraft is principally hangered or tied down and out of which its flights normally originate.

Marine Personal Property Online

IMPORTANT, PLEASE NOTE THE FOLLOWING:

• Any application filed online will be applicable to the current tax year only. 
• Online filing is only available from January 1st through April 1st.  Online filing is not available after 11:59 PM on April 1st. 
• Marine Personal Property online filings are for existing Marine Personal Property account holders only.
• First time marine craft owners must manually complete the PT-50M Return form available below.  Any subsequent filings can be done online. 

​Before continuing to the application and creating a login, please have the following information and documentation ready:

• If you have sold or traded a marine craft and you did not own on January 1 of the current tax year, please have the name and address of the new owner.  If this information is not provided, the marine craft cannot be removed from your account.  Also please provide a valid bill of sale, trade in document, or other documentation with signatures.
• If you have purchased any marine craft in the previous year, please attach a copy of the purchase document disclosing the purchase price.

DISCLAIMER: By submitting this application, you will be attesting that the information is true. You understand that by proceeding with this application that your information can and will be verified electronically with other state and federal agencies.

Freeport Exemption

The governing authority of any county or municipality may elect, with the approval of the voters, to exempt the following types of tangible personal property: 

• Inventory of goods in the process of being manufactured or produced including raw materials and partly finished goods, 
• Inventory of finished goods manufactured or produced within this State held by the manufacturer or producer for a period not to exceed 12 months, and
• Inventory of finished goods on January 1 that are stored in a warehouse, dock, or wharf which are destined for shipment outside this State for a period not to exceed 12 months.

The percentage of exemption approved by voters of Forsyth County is 100 percent of the inventory value. 

Applications for Freeport Exemption should be made with the Board of Assessors on or before April 1st of each year.  If filing after the DUE DATE, a reduced exemption amount will be applicable as follows: if filed April 2- April 30 (66.67% of the full exemption), if filed May 1- May 31 (58.33%), if filed on June 1 (50%). Failure to file by June 1st shall constitute a waiver of the entire exemption for the year (0.0%).

WHERE TO FILE

FORSYTH COUNTY TAX ASSESSORS
110 E. MAIN STREET, SUITE 260 
CUMMING, GA 30040

OFFICE HOURS
8:30 a.m. - 5:00 p.m.
MONDAY - FRIDAY
(770) 781-2106