Georgia Department of Revenue

Georgia Department of Revenue
Local Government Services Division

MarinePersonal Property Tax Return

Form:	PT-50M
Who Should File:	Residents and non-residents that own a boat in Georgia.
When To File:	In most counties returns are required to be filed by April 1, although a few counties require returns to be filed by March 1. Click here for more information.
Submit To:	The Tax Commissioner or the Tax Assessor in the county where the property is located. Click here for more information.
Instructions:	Residents and non-residents are required to file a return of the fair market value of their boat in the county where the property is located 184 days a year or more (cumulative). Owners of boats that do not meet the 184 days rule are required to file a return in the county of legal residence of the owner. Boats and motors include all craft in and above the water, the motors but not the trailers. Property taxes are due on property that was owned on January 1 for the current tax year. For more instructions see form PT-50M.