What is tangible personal property for a short-term rental?

Personal Property is generally defined as all goods or property other than real estate that the business owner can physically possess, has intrinsic value and that can be physically relocated. For example, furniture, equipment, and/or inventory that is used to conduct business.

Everything that is moveable, inside or outside, of the Short-Term Rental Property is considered personal property. This includes:

  • All appliances
  • Any and all kitchen wares used to provide the service
  • Furnishings
  • Hot tubs
  • Linens
  • Mattresses

Home Businesses

If you have a home business, any items used for a home business (including any personal items used for business purposes) is considered to be business personal property and must be reported.

Show All Answers

1. Do other states have an ad valorem personal property tax?
2. What is tangible personal property for a short-term rental?
3. Who files a return for tangible personal property?
4. What items are to be included in the return?
5. What sources do the Tax Assessor's Office use for discovery of personal property?
6. How and when are tangible personal property taxes required to be filed?
7. What is the assessed value in Georgia?
8. How do I report my tangible personal property values?
9. What happens if I don't file a return?
10. Who can I contact with questions?