The Aircraft Personal Property Tax Return (PT-50A) is the form the Chatham County Board of Assessors provides for owners to return the fair market value of their aircraft for the tax year. It is one of the Chatham County property tax forms, and it comes with Schedule E (Aircraft), which describes each aircraft. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Board of Assessors at the official source link.
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What is PT-50A?
The Aircraft Personal Property Tax Return (PT-50A) is the Chatham County Board of Assessors form on which an aircraft owner reports the fair market value of every aircraft owned on January 1 of the tax year, so the Board can assess it for property tax.
The form has two parts. Page 1 is the return itself: it lists up to five aircraft by registration "N" number, with the taxpayer's value as of January 1 for each, a total, and a taxpayer's declaration that is sworn and signed. Page 3 is Schedule E (Aircraft), which gives the details the Board uses to determine the proper assessment: make, model, year built, serial number, purchase date and cost, overhaul hours, total airframe hours, avionics and extra equipment, and anything functionally wrong with the aircraft. Pages 2 and 4 carry the instructions and reference information.
For this form, "aircraft" includes airplanes, rotocraft and lighter than air vehicles. Commercial airline aircraft are not returned here: they are returned to the State Revenue Commissioner.
The return is public information and open to public inspection. Schedule E is confidential and not open to public inspection (O.C.G.A. § 48-5-314). The Board's forms page lists separate returns for other kinds of personal property, such as the Marine Personal Property Tax Return (PT-50M) for boats and motors and the Business Personal Property Tax Return (PT-50P).
Who needs to file PT-50A?
Owners of aircraft that are based in Chatham County, Georgia, use this return. The form says aircraft are returned to the county where they are principally hangered or tied down and out of which their flights normally originate, and its header says aircraft shall be returned to the county where the primary home base is located.
- Individuals and other owners of airplanes, rotocraft or lighter than air vehicles report all of those aircraft owned on January 1 of the tax year.
- An agent may sign the taxpayer's declaration for the owner; the form has a line for "Taxpayer or Agent" with a title.
- If you sold or traded an aircraft and did not own it on January 1 of the tax year, you complete the sold/traded section of Schedule E so the aircraft is removed from your account.
Commercial airline aircraft are not returned on this form; they are returned to the State Revenue Commissioner. Personal property that is not an aircraft, such as boats or business equipment, uses a different return listed on the Board of Assessors' forms page.
When to file PT-50A
The return is due April 1st, the due date printed on both page 1 and Schedule E. To avoid a 10% penalty on aircraft not previously returned, file no later than that date.
The values you report are for the aircraft you owned on January 1 of the tax year. If you sold or traded an aircraft and did not own it on that date, complete the sale section of Schedule E so it comes off your account. The form sets no separate renewal cycle; it is the return for each tax year, and the tax year is entered at the top.
Documents you need
- A copy of your aircraft log book, submitted to substantiate the hours between overhauls (T.B.O.) and the total airframe hours reported on Schedule E.
- Additional sheets listing further aircraft and avionics, only if you own more aircraft than fit on the form; the form allows additional aircraft on the back of Schedule E or on attached sheets.
- Schedule E (Aircraft), which is part of this form and must be completed and returned with the return for the aircraft to be properly returned.
How to fill out PT-50A
Enter tax year and account details
At the top of page 1, enter the tax year and your account number if the Board has assigned one. The due date shown is April 1st.
Check your tax situs
Under Tax Situs (Where You Live), check Unincorporated Area or City of and list the city.
Correct your name and address
If the mailing address or name printed is incorrect, correct it in the Name, Address and City, State, ZIP spaces provided.
List each aircraft and its value
For Aircraft Number 1 through 5, enter the registration N # and, in the Taxpayer Return column, the fair market value as of Jan. 1 of this year. Leave the Tax Assessors Value column to the tax office, and enter the Total.
Sign the taxpayer's declaration
The owner or agent signs after the declaration, with title and date, and enters home and daytime phone numbers. The return is not valid unless signed and dated.
Describe each aircraft on Schedule E
For each aircraft, enter the airport where it is primarily based (city, county, state), registration N #, make, model, year built and serial number.
Enter purchase and overhaul data
Enter the date purchased, check New or Used, and enter the cost. Then enter hours between overhauls (TBO), hours since last overhaul, whether the last overhaul was Major or Top, and total hours on airframe as of Jan. 1.
List avionics and extra equipment
Use the Avionics and Extra Equipment column for each aircraft. For more than the form's spaces, list additional aircraft on the back of Schedule E or attach sheets.
Report defects, sales and previous owner
Check Yes or No for anything functionally wrong with the aircraft and list it. If you sold or traded an aircraft you did not own on January 1, give the purchaser's details, date sold, sale price and description. If you bought used this year, give the previous owner's name and address.
Review, sign and download the PDF
Check that every aircraft appears on both page 1 and Schedule E and that the declaration is signed. Download or print the completed PDF from FillingPDF and send it with your log book copy as described under How to submit.
How to submit PT-50A
The form tells you to return the completed form to the address printed on it; it names no other channel.
- By mail: Chatham County Board of Assessors, P.O. Box 9786, Savannah, GA 31412-9786.
- Questions: the form lists (912) 447-4823 for assistance.
Send both the return (page 1, signed and dated) and the supporting Schedule E; the form says both must be completed and returned for the aircraft to be properly returned. Include a copy of your log book to substantiate the hours between overhauls (T.B.O.) and airframe hours. The return must be signed and dated by the owner or agent to be a valid return. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after April 1st on aircraft not previously returned; the form says a 10% penalty applies unless the return is filed by the due date.
- Returning the page 1 return without the supporting Schedule E; the form says both must be completed and returned.
- Leaving the taxpayer's declaration unsigned or undated; the instructions say the owner or agent must sign and date it for the return to be valid.
- Reporting value as of a date other than January 1 of the tax year in the taxpayer return value column.
- Returning the aircraft to Chatham County when its primary home base, hangar or tie-down is in another county.
- Omitting a log book copy that supports the hours between overhauls (T.B.O.) and airframe hours.
- Not completing the sold/traded section of Schedule E for an aircraft you did not own on January 1, so it stays on your account.
- Listing commercial airline aircraft on this return; those are returned to the State Revenue Commissioner.
Frequently asked questions
What is Form PT-50A used for?
Form PT-50A, the Aircraft Personal Property Tax Return, is the Chatham County Board of Assessors form for reporting the fair market value of aircraft you owned on January 1. Aircraft includes airplanes, rotocraft and lighter than air vehicles.
When is the Chatham County aircraft tax return due?
April 1st, the due date printed on the form. To avoid a 10% penalty on aircraft not previously returned, file no later than that date.
Where do I mail the PT-50A?
Mail it to Chatham County Board of Assessors, P.O. Box 9786, Savannah, GA 31412-9786. The form names no other channel. For assistance, it lists the phone number (912) 447-4823.
Is the aircraft return public information?
The return on page 1 is public information and open to public inspection. Schedule E (Aircraft), the detailed schedule on page 3, is confidential and not open to public inspection under O.C.G.A. § 48-5-314.
Which county do I return my aircraft to?
The county where the aircraft is principally hangered or tied down and out of which its flights normally originate, which the form calls the primary home base. Commercial airline aircraft are returned to the State Revenue Commissioner instead.
What do I do if I sold my aircraft?
If you sold or traded it and did not own it on January 1, complete the sold/traded section of Schedule E with the purchaser's name and address, date sold, sale price and description, so the aircraft is removed from your account.
Can I fill out Form PT-50A online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with the Board of Assessors; you mail it to the address on the form.
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