Chattooga Assessors Website

If you received this document in the mail it is because we are of the impression that you own or owned a small plane or other aircraft as of January 1st of the the tax year.

In the State of Georgia small aircraft (whether business or personal) are returned for taxes in the county where the aircraft is "principally hangered or tied down and out of which its flights normally originate".

The form allows for the listing of up to 5 aircraft with avonics and any extra equipment the aircraft might have. Information about the aircraft goes on page 3 (and 4 if necessary). The owner's estimate of what price this craft could reasonably bring on the open market goes on page 2 under "TAXPAYER RETURN VALUE AS OF JAN. 1 THIS YEAR".

If you owned the aircraft January 1st of last year, but sold it before January 1st of this year, then we need you to fill out the small section that starts about 2/3rds of the way down page 3.

If you sold the aircraft ... please fill this section out ! This helps to make sure that the right person gets the tax bill on the aircrat, and that we don't inadvertently bill two different owners for the same craft.

Well, what if I just chunk this thing into the garbage can?!

For several reasons we really wish you wouldn't do that:

  1. Just chunking the return doesn't eliminate the tax account. In fact, we have a flat value we put on accounts that fail to respond. That value will generate a valid, legal, and collectible tax bill in your
    name. A tax lien can be filed against you if you refuse to pay that bill and that could have all kinds
    adverse effects on your credit and finances. At that point it can be a real mess to straighten out, &
    it's going to cost you and us a lot of time and trouble, and may cost you a great deal of expense, so please just fill out the form and turn it in.
  2. Even if you sold the aircraft, the tax account exists until we can document that you are no longer the owner of it. Everything in reason (1) applies even if you sold the aircraft. One of the prime ways we have of keeping these records straight is this return form. By the simple expedient of filling out this
    form, you can save yourself, us, and whoever you sold the aircraft to a world of time and trouble.

Oh yes! The form MUST be signed! Your signature (or the signature of whoever handles these things for you) goes on the bottom of the page. Without a signature, the Department of Revenue tells us, the return is not vaild, which means it may generate a late penalty (if we can't get a signature from you before April 1st), or the aircraft might be treated as Unreturned .... which gets us back to reasons (1) and (2) listed above.

If you need help with the form, call (706) 857-0737 and ask for "Cindy".