Click here for more information. Click here for more information. 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 Georgia are 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. For more instructions see form PT-50A .