Property Tax Returns

Personal Property

Personal property consists of

  • Any furniture, fixtures, machinery, equipment, inventory, etc
  • Any other personal property used in business
  • Aircraft and boats/motors owned by any individual or corporation.

Personal Property Tax Returns

Individuals, partnerships, corporations, etc. doing business or residing in Glynn County must file a personal property return by April 1 each year with the personal property section of the Property Appraisal Office at 1725 Reynolds Street, Suite 101, Brunswick, Georgia 31520.

A 10% penalty is assessed for failure to file or late filing.

All tangible personal property for a taxpayer except motor vehicles, trailers and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value is of the total amount of taxable tangible personal property owned by the taxpayer within the county, as determined by the Board of Assessors, does not exceed $7,500.

Aircraft are taxed at the location where hangered or tied down and where the flights normally originate. Any aircraft which have no permanent location are taxable at the domicile of the owner unless they acquire a business situs elsewhere.

Boats/motors are taxed in the county where they "functionally" located for recreational or convenience purposes. "Functionally" located means located in a county in this state for a cumulative period of 184 days or more during the immediately preceding calendar year.

Real Property

Real Property consists of real estate and any improvements permanently affixed thereto, such as buildings.

Real Property Tax Returns

A real property tax return must be filed only once provided:

  • The property was previously returned by current owner
  • You have not sold, traded or given away any of your property
  • You have not made any improvements of any kind. This does not include repairs or maintenance. (A taxable improvement is one that increases the value of your property, and these must be reported
You have not torn down any buildings or had any destroyed by fire or bad weather.

If you acquired real property by transfer during the preceding tax year and no subdivision or improvements to the property have been made during the year of transfer, you are not required to file a property tax return if a properly completed PT-61 Real Estate Transfer Tax form is filed with the Clerk of Superior Court and the tax is paid.

If you do not file a return, the property is deemed returned at the same valuation as was finally determined for the year in which the transfer took place.

A return must be filed if the property transferred has been split from existing property or substantial improvements have been made. You must provide a copy of the warranty or other deed. A 10% penalty is assessed for failure to file a required return by the April 1 deadline.

Mobile Home Returns

T-234 Mobile/Manufactured Home Certificate of Permanent Location