The Taxpayer’s Return of Real Property (PT-50R) is the form on which an owner, or the owner’s agent or attorney, returns improved and unimproved real property for taxation. It is one of the Chatham County property tax forms published by the Chatham County Board of Assessors. You list the parcel, the owner details and your stated fair market value, then sign the taxpayer’s oath. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Board of Assessors.
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What is PT-50R?
The Taxpayer’s Return of Real Property (PT50R) is the form on which the owner of real property in Georgia returns that property, with the owner’s own stated fair market value, to the county tax receiver or tax commissioner. The Chatham County Board of Assessors publishes it on its forms page.
The form cites O.C.G.A. Section 48-5-15(a): all improved and unimproved real property in the state that is subject to taxation must be returned by the person owning it, or by that person’s agent or attorney, to the tax receiver or tax commissioner of the county where the property is located.
The printed form (PT-50R, Jan 2018) has five sections:
- Section A: Property Information, with the map and parcel identification, tax district, account number, any covenant year and a description of the property.
- Section B: Owner Information, for the previous year and the current year.
- Section C: Fair Market Value Information, with land and improvement rows, acres, class or strata, the previous-year 100% fair market value and the taxpayer stated 100% fair market value.
- Section D: Taxpayer’s Oath, signed by the taxpayer or agent.
- Section E, reserved for the tax assessors office.
The Board of Assessors lists separate returns for other property: PT-50P for business personal property, PT-50A for aircraft and PT-50M for boats and motors. PT-50R is the return for real property and improvements. The Board’s page also says a non-homesteaded mobile home return may use this form.
Who needs to file PT-50R?
The main group is the owner of real property subject to taxation. The form says the return is made by the person owning the real property, or by that person’s agent or attorney.
- Owners of improved real property, meaning land with buildings or other improvements, and owners of unimproved real property.
- An agent or attorney acting for the owner. The signature line reads “Taxpayer or Agent’s Signature,” and the oath covers property controlled as agent, executor, administrator or otherwise.
- Owners of a non-homesteaded mobile home. The Board of Assessors’ forms page says they may use this form for their return.
The Board lists other returns for other kinds of property. Business personal property such as furniture, fixtures, machinery, equipment and inventory uses the Business Personal Property Tax Return (PT-50P). Aircraft uses PT-50A, and boats and motors use PT-50M. PT-50R is not the form for those.
The form is returned to the tax receiver or tax commissioner of the county where the real property is located.
When to file PT-50R
For returning real property and improvements, the Chatham County Board of Assessors says the return must be filed between January 1 and April 1. The printed form also has a “Due date” line, which is blank on the PDF, so check the date shown on the copy you use.
A non-homesteaded mobile home return follows a different timing rule. The Board’s page says it must be filed by May 1 or forty-five days from the date of the Tax Statement, whichever is greater.
The form sets no separate renewal or validity period. It is a return of property for a tax year, and the tax year is entered at the top of the form.
How to fill out PT-50R
Enter the county and tax year
At the top of the form, write the county and the tax year you are returning the property for. Note the “Due date” line, which is blank on the PDF.
Describe the property in Section A
Enter the Map & Parcel Identification, Tax District and Account No. If the property is in a covenant, list the year the covenant first began, then write the Description of Property.
Enter previous year owner information
In Section B, under Previous Year Information, give the name, address lines 1 to 3, city, state and ZIP. Phone number is marked optional.
Enter current year owner information
Under Current Year Information (if different from previous year), complete the name, address and optional phone only where they differ from the previous year.
List land and improvements in Section C
Use the land and improvement rows to give the type of real property, acres, description of improvement and the class or strata. Use the form’s reference codes: strata 1 improvements, 3 lots, 4 small tracts, 5 large tracts, 6 production/storage/auxiliary; class R, C, A or I.
Enter the fair market values
For each row, enter the previous year 100% fair market value and the taxpayer stated 100% fair market value for the current year in the columns provided.
Enter the total
Fill in the total row at the bottom of Section C from the values on your land and improvement rows.
Read the taxpayer’s oath
Section D is a sworn statement that the value you placed is the true market value and that you returned every species of property you own or control. Read it before you sign.
Sign and date Section D
The taxpayer or the agent signs and dates on the signature line. The form also has lines for the sworn-to-and-subscribed statement and the tax receiver.
Leave Section E blank
Section E, with total acres and total assessed value, is for the tax assessors office only.
Review and download the completed PDF
Check that Sections A, B and C are complete and Section D is signed. Download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit PT-50R
The form is returned to the tax receiver or tax commissioner of the county where the real property is located. No mailing address, portal or appointment rule is printed on it.
- Where it goes: the tax receiver or tax commissioner of the county where the property sits, as O.C.G.A. Section 48-5-15(a) is quoted on the form.
- What the package contains: the completed form with Sections A, B and C filled in and Section D signed. The form names no attachments.
- Forms page: the Chatham County Board of Assessors publishes its forms at https://boa.chathamcountyga.gov/Forms. Use the Board’s office for current filing instructions.
- Address changes: the Board’s page says mailing address changes can be made online at https://www.chathamtax.org. That is a separate service from this return.
Do not leave Section E blank-filled by you: it is for the tax assessors office. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing a real property return outside the January 1 to April 1 window that the Board of Assessors gives for returning real property and improvements.
- Applying the April 1 date to a non-homesteaded mobile home return, which the Board says is due May 1 or forty-five days from the Tax Statement date, whichever is greater.
- Leaving Section D unsigned; the form says to complete Sections A, B and C and sign in Section D.
- Entering a value that is not the 100% fair market value; both value columns in Section C are headed 100% fair market value.
- Leaving out the covenant year in Section A when the property is in a covenant.
- Skipping the current year information in Section B when the owner’s name or address differs from the previous year.
- Writing in Section E, which is marked for tax assessors office use only.
- Using PT-50R for business personal property, aircraft or boats, which have their own returns (PT-50P, PT-50A, PT-50M).
Frequently asked questions
What is Form PT-50R used for?
Form PT-50R, Taxpayer’s Return of Real Property, is used to return improved and unimproved real property for taxation. The owner, or the owner’s agent or attorney, lists the property and a stated fair market value and signs the taxpayer’s oath.
Where do I find Chatham County property tax forms like PT-50R?
The Chatham County Board of Assessors lists its Chatham County property tax forms, including the Taxpayer’s Return of Real Property (PT50R), at https://boa.chathamcountyga.gov/Forms. The same page lists returns for business, aircraft and marine personal property.
What is the deadline to file the real property return?
The Board of Assessors says a return of real property and improvements must be filed between January 1 and April 1. The PDF also has a “Due date” line left blank, so confirm the date on the copy you use.
Can I use PT-50R for a mobile home?
Yes, for a non-homesteaded mobile home. The Board of Assessors says you may use this form, and the return is due by May 1 or forty-five days from the date of the Tax Statement, whichever is greater.
Who can sign the PT-50R?
The taxpayer or the taxpayer’s agent. The signature line reads “Taxpayer or Agent’s Signature,” and the form says the return is made by the owner or by the owner’s agent or attorney.
Can I fill out PT-50R online?
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; you send it to the tax receiver or tax commissioner of the county where the property is located.
Is PT-50R the same as the business personal property return?
No. PT-50R is for real property and improvements. The Board of Assessors lists the Business Personal Property Tax Return (PT-50P) for furniture, fixtures, machinery, equipment and inventory, with PT-50A for aircraft and PT-50M for boats and motors.
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