The Marine Personal Property Tax Return (PT-50M) is the form the Chatham County Board of Assessors provides so boat owners can report the fair market value of their boats and motors; it is one of the Chatham County property tax forms for personal property. The return, together with its confidential Schedule D, lists each boat and motor, its registration number and its value as of January 1. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The Board of Assessors publishes the original PDF and receives the return at its Savannah, GA address.
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What is PT-50M?
The Marine Personal Property Tax Return (PT-50M) is the Chatham County Board of Assessors form on which a taxpayer reports the fair market value of boats and motors owned on January 1 so the Board can assess them for property tax.
The return has two parts. Page 1 is the return itself: it lists up to five boat-and-motor entries by Georgia registration number, plus two federal documented vessels by Coast Guard number, with a taxpayer return value for each and a total. It ends with a sworn Taxpayer's Declaration. Page 1 is public information and open for public inspection.
The supporting Schedule D (Marine) on page 3 carries the detail the Board needs to set an assessment: make, model, year built, length, hull material, horsepower, purchase dates and costs, type of boat, and any defects. Page 4 continues the schedule for boats 3 to 5 and federal documented vessel #2. The form calls Schedule D confidential information that is not open to public inspection, citing O.C.G.A. § 48-5-314.
The form cites Department of Revenue Rule 560-11-10-.08 (3) (C) and says both the return and the supporting schedule must be completed and returned for the boat and motor to be properly returned. Trailers are not included: the instructions say taxes on trailers are paid when the tag is purchased.
The Board's forms page lists PT-50M among the personal property returns. It sits beside the Aircraft Personal Property Tax Return (PT-50A) and the Business Personal Property Tax Return (PT-50P), which that page describes as covering a business's personal property, including boats and motors.
Who needs to file PT-50M?
Owners of boats and motors that are located in Chatham County 184 days a year or more use this return. The form states that boats shall be returned to the county where they are located 184 days a year or more, and it asks for the Georgia county where each boat is functionally located for that period.
The return covers all craft in and above the water and their motors, but not the land transport vehicles (trailers). Owners of federal documented vessels list them in the separate Federal Documented Vessel lines, with the Coast Guard number.
The return must be signed by the taxpayer or an agent. The declaration covers property the signer owns in his or her own right or controls as agent, executor, administrator, or otherwise, so a person acting for an owner signs and gives a title.
If you sold or traded a boat and motor and did not own it on January 1 of the tax year, you still complete the sale section of Schedule D with the new owner's name and address, so the Board can remove the items from your account.
Businesses returning personal property that includes boats and motors are directed on the Board's forms page to the Business Personal Property Tax Return (PT-50P). Aircraft use PT-50A.
When to file PT-50M
The due date printed on the return is April 1st. To avoid a 10% penalty on boats and motors not previously returned, the instructions say to file the return no later than that due date.
The values you report are the fair market value of each boat and motor as of January 1 of the tax year, and the return covers boats and motors owned on that date. Property you sold or traded before January 1 is not reported as owned; you complete the sale section so the Board can remove it from your account.
Value date, tax year and account number are printed or entered at the top of page 1. The form sets no separate deadline for Schedule D: the return and its supporting schedule are returned together, and both show the April 1st due date. For help, the form lists the Board's number, (912) 447-4823.
Documents you need
- Schedule D (Marine) on page 3, completed for each boat and motor: the form says the return and its supporting schedule must both be completed and returned.
- Additional sheets for further boats, motors, federal documented vessels or equipment, only if the space on Schedule D and its back page is not enough.
- A listing of anything functionally wrong with the boat and motor, if there is a defect; the instructions say to attach it, and the form asks for documentation when you answer Yes.
- Boat and motor accessory equipment list, such as a trolling motor, written on the back of Schedule D.
How to fill out PT-50M
Check the printed account details
At the top of page 1, confirm the tax year, account number, taxpayer name and address. If the name or mailing address is wrong, correct it in the NAME, ADDRESS and CITY, STATE, ZIP spaces provided.
Mark your tax situs
Under TAX SITUS (WHERE YOU LIVE) CHECK ONE, check UNINCORPORATED AREA or CITY OF and list the city. Write your phone number in the owners phone number space.
List each boat and motor
In section B, enter the Georgia registration number for each of up to five Boat and Motor entries. Include all craft in and above the water and their motors, but not the trailer.
Enter taxpayer return values
In the TAXPAYER RETURN VALUE AS OF JAN. 1 THIS YEAR column, enter the fair market value of each boat and motor. Leave the Tax Office Use Only column blank, then enter the TOTAL.
List federal documented vessels
Enter the Coast Guard number and the taxpayer return value for each Federal Documented Vessel (#1 and #2). Complete the vessel detail lines on Schedule D as well.
Complete Schedule D boat details
For each boat, list the Georgia county where it is functionally located 184 days a year or more, the registration number, make, model, year built, length, hull material and purchase dates and costs. Check the type of boat.
Complete the motor details
In the Motor column, enter make, model, year built, horsepower, electric start or recoil, new or used, purchase date and cost. Enter the total cost of boat and motor, excluding the trailer.
Answer the condition question
Check Yes or No for whether anything is functionally wrong with the boat and motor. If Yes, attach a listing so the Board can make a proper assessment.
Report sales and previous owners
If you sold or traded the boat and motor and did not own it on January 1, give the purchaser's name, address, date sold, sale price and description. If you bought it used this year, list the previous owner's name and address.
List accessories and extra vessels
On the back of Schedule D, list accessory equipment such as a trolling motor and any additional boats, motors or federal documented vessels, using page 4 (boats 3 to 5) or attached sheets as needed.
Sign, date and download the PDF
Sign the Taxpayer's Declaration as taxpayer or agent, enter your title, the date and home and daytime phone numbers. Review every line, then download or print the completed PDF from FillingPDF.
How to submit PT-50M
The form tells you to return the completed form to the address printed on it. It names no other channel.
- By mail or delivery to the Board: Chatham County Board of Assessors, P.O. Box 9786, Savannah, GA 31412-9786.
- What to send: the signed and dated page 1 return together with the completed Schedule D (Marine), and any additional sheets you attach. The form states that the return and supporting schedule must both be completed and returned for the boat and motor to be properly returned.
- Timing: the return must be filed no later than the April 1st due date to avoid the 10% penalty on boats and motors not previously returned.
- Questions: the form lists (912) 447-4823 for assistance.
Page 1 is public information. Schedule D is treated as confidential. If your name or mailing address printed on the form is wrong, correct it in the space provided on the return. The Board's forms page also lists a separate Personal Property Address Change Request for aircraft, boat and business accounts.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after the April 1st due date and incurring the 10% penalty on boats and motors not previously returned.
- Returning page 1 without the supporting Schedule D; the form says both must be completed and returned for the boat and motor to be properly returned.
- Including the trailer in the boat and motor value; the instructions say to exclude it, since trailer taxes are paid when the tag is purchased.
- Reporting the value as of a date other than January 1 of the tax year.
- 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.
- Not listing the new owner's name and address for a boat sold or traded before January 1, so the items stay on your account.
- Leaving out accessory equipment such as a trolling motor, which belongs on the back of Schedule D.
- Not attaching a listing of anything functionally wrong with the boat and motor when answering Yes.
Frequently asked questions
What is the PT-50M Marine Personal Property Tax Return?
It is the Chatham County Board of Assessors form for reporting the fair market value of your boats and motors as of January 1. It is the boat return within Chatham County property tax, with a supporting Schedule D that gives each boat's details.
When is the PT-50M due?
The due date printed on the form is April 1st. The instructions say to file by that date to avoid a 10% penalty on boats and motors not previously returned.
Where do I send the PT-50M?
Return the completed form to the Chatham County Board of Assessors, P.O. Box 9786, Savannah, GA 31412-9786. The form prints this as the return address and names no other channel. For help, it lists (912) 447-4823.
Should I include my boat trailer on the return?
No. Fair market value should not include the trailer; the form tells you to exclude it. The instructions say taxes on trailers are paid when the tag is purchased.
Is Schedule D public information?
No. The form says Schedule D (Marine) is confidential and not open to public inspection, citing O.C.G.A. § 48-5-314. The page 1 return is public information and open for public inspection.
Which county do I file a boat return in?
The county where the boat is located 184 days a year or more. The form says boats shall be returned to that county, and Schedule D asks you to list the Georgia county where each boat is functionally located.
Who signs the PT-50M?
The owner or an agent signs and dates the Taxpayer's Declaration, giving a title. The instructions say the declaration must be signed and dated for the return to be valid.
Can I fill out the PT-50M online on FillingPDF?
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 return it to the address on the form.
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