Nonresidents that have real or personal property located in Georgia are required to file a return for the property in the county where the property is located. Your county may have a website to download real and personal property tax forms.Property tax forms should be returned to your county tax officials. Personal property is anything you can move and is subject to ownership. Personal property refers to items that are movable and owned, excluding land. It prepares personal property tax returns. - Businesses located in Georgia counties on January 1st are subject to personal property tax. This deadline is mandated in OCGA 48-5-18. Business Personal Property assets are any furniture, fixtures, equipment, machinery and inventory used in the normal course of your business. All real estate and personal property are taxable unless law has exempted the property. (O.