Personal Property / Business Personal Property / Boats & Motors
Personal Property includes boats and motors, tractors, farm equipment, and machinery. Furniture, fixtures, equipment, inventory, and supplies are also personal property for businesses. Ownership of personal property is established on January 1 of each year. Appraisers from the Tax Assessor's Office place values on personal property and mail notices in May of each year. Disputed values must be appealed within 45 days. This appeal must be in writing. The Tax Commissioner's Office will mail the personal property tax bill at least 60 days prior to the due date, which is usually mid-November of each year. Ninety (90) days after a bill becomes delinquent, a lien (Fi Fa) is recorded with the Clerk of Superior Court.
Business Personal Property
- If you own a business - furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established as of January 1 each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state-established values are assessed on the property, and tax payment is expected.
- Assessment Notices are mailed in May or June. There is an appeal period of 45 days. Any questions concerning valuations (assessments) should be directed to the Tax Assessor's Office.
- Occupational Tax (Business License) is paid to the Licensing Department. Written documentation is required when a business is opened or closed in Columbia County. The Planning Department, Tax Assessor's Office, and the Tax Commissioner's Office are to be notified.
Boats & Motors
Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. Assessment notices are mailed in May of each year. There is an appeal period of 45 days, after which a tax bill is mailed. Taxes are due November 15th. Please contact the Assessor's Office with any questions about your boat value, and contact DNR with any questions about boat registration.
The Boat Registration Form can be downloaded from the DNR website, or picked up at boat dealerships. Complete, sign and mail to the address located on the form.