Personal Property

Personal property consists of:
  1. Any furniture, fixtures, machinery, equipment, inventory, etc., or any other personal property used in business;
  2. 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 Tax Assessors Office at 1725 Reynolds Street, 2nd Floor, 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 Tax Assessors, does not exceed $7,500.

Aircraft are taxed at the location where hangared 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.