 | PT-50R - Residential & Commercial Property Tax Return Who Should File: Residents and non-residents that own real property in Gwinnett County Georgia that had newly purchased or has had extensive repair, remodel, damage or demolition in 2020.
When to File: Property tax returns are required to be filed by April 1.
Submit To: The Assessor in the county where the property is located.
Instructions: Filing a return does not constitute a dispute of value. For 2021, returns should be filed only if the following applies to the property: newly purchased, extensive repairs, damage, remodeled or demolition. Residents of Georgia have the option to file a return of their real property in the county where the real property is located. Nonresidents that have real property located in Georgia have the option to file a return for the property in the county where the property is located. Real property includes land, all improvements attached to land, real fixtures, and leasehold interests in real property. Property taxes are due on property that was owned on January 1 for the current tax year.
|  | PT-50M - Marine Tax Return Who Should eFile a Marine Return: Residents and non-residents that own a boat in Gwinnett County Georgia.
When to File: Property tax returns are required to be filed by April 1.
Submit To: The Assessor in the county where the property is located.
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.
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 | PT-50P & PT-50PF - Business Tangible Property Tax Return Who Should eFile Business Return: Businesses owning personal property in Gwinnett County Georgia.
When to File: Property tax returns are required to be filed by April 1.
Submit To: The Assessor in the county where the property is located.
Instructions: Businesses are required to return all personal property of the business owned on January 1 at its fair market value. Personal property of a business includes: furniture, fixtures, machinery, equipment, inventory, freeport inventory, aircraft, boats and motors, and other personal property. For more information see form PT-50P.
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PT-50A - Aircraft Tax Return
Who Should eFile an Aircraft Return: Residents and non-residents that own aircraft in Gwinnett County Georgia.
When to File: Property tax returns are required to be filed by April 1.
Submit To: The Assessor in the county where the property is located.
Instructions: Residents and non-residents are required to file a return of the fair market value of their aircraft in the county where the primary home base is located. The primary home base is where most flights originate. Owners of aircraft that do not have a primary home base located in a county in Georgia are required to file a return in the county of legal residence of the owner. Commercial airline flight equipment is returned to the State Revenue Commissioner. Aircraft includes airplanes, rotocraft, and lighter than air vehicles. Property taxes are due on property that was owned on January 1 for the current tax year.
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