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To order hard copies of the returns, please contact the the office and we will be glad to mail them to you. PT-50A Form: PT-50A Who Should File: When To File:Residents and non-residents that own aircraft in Georgia. Submit To:Returns are required to be filed by April 1. Macon-Bibb County Board of Tax Assessors 653 Second St., Macon, Georgia 31201 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 Georgiaare 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. |