Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. A Marine Personal Property Return (PDF) is mailed in January of each year and must be filed on or before April 1. Assessment notices are mailed 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 Assessors' Office with any questions about your boat value, and contact DNR with any questions about boat registration.
A current-year Marine Personal Property Return (PDF) should also be completed and submitted if you sold, disposed, or moved your boat out of Columbia County before January 1.
In January, following the issuance of an occupational tax, you will receive a Personal Property Return form from the Tax Assessor's Office. Please visit the forms library to locate the appropriate form. In May, you will receive an assessment notice. If you desire to appeal this value, you have 45 days to do so in writing. For help in completing any of the forms or with the deadline constraints please call 706-312-7474.
Personal Property Mobile Home tax bills were mailed on January 26, 2024.
The last day to file an appeal for the 2024 tax year is April 1, 2024. See the Appeals Process page for more information.
Time is important, as late appeals are invalid and will not be accepted.