Property Tax Returns

Filing a Return

Property tax returns for real estate (PT-50R) must be filed with the Athens-Clarke County tax commissioner in room 250 at the Courthouse between January 1 and April 1 of each year that property has been changed or acquired. The taxpayer may elect not to file a property tax return if they have no changes that would affect the value of their property from the previous year.

Failure to file a required return will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due. Personal property tax returns (PT-50P) are to be filled annually with the Board of Assessors without regard to change in value or use by April 1 each year.