About Taxpayer's Return of Real Property – Form PT-50R

From the Ga Dept of Revenue: "Residents of Georgia are required to file a return of their real property in the county where the real property is located. Nonresidents that have real property located in Georgia are required to file a return for the property in the county where the property is located. Real property includes land, all improvements attached to land, real fixtures, and leasehold interests in real property. Property taxes are due on property that was owned on January 1 for the current tax year."