Background
YKK operates an industrial facility in Bibb County, Georgia. It mailed its 2024 personal-property tax return and freeport-exemption application together on March 28, 2024. Although the application was timely mailed, its required oath was unsigned when the county received it on April 4.
The Board’s chief appraiser promptly contacted YKK twice to explain that the application needed an authorized signature before it could be accepted. A YKK representative signed the oath in person on April 30. The Board treated the completed application as late and granted a prorated, 66.67-percent freeport exemption. The Board of Equalization affirmed, and the Superior Court of Bibb County granted summary judgment to the Board.
The Court’s Holding
The Court of Appeals affirmed. Under OCGA § 48-5-48.1, a taxpayer must timely file a completed freeport-exemption application. An untimely completed application waives the exemption until the first day of the month after proper filing, requiring a prorated reduction.
An omitted signature on the application’s oath was not a clerical, technical, or immaterial error. The oath attests to the truthfulness of the application’s detailed information and that the taxpayer is not seeking to evade tax laws. A signed oath on YKK’s separate personal-property tax return did not cure the missing signature on the distinct exemption application. The court also rejected YKK’s attempt to characterize the statutory reduction as a tax penalty.
Key Takeaways
- A freeport-exemption application is not complete without the required signed oath.
- The clerical-error provision does not cover an omitted signature on an oath central to the application’s accuracy and integrity.
- When a completed application is filed late, OCGA § 48-5-48.1 requires a prorated exemption reduction rather than full-year relief.
Why It Matters
The decision underscores that taxpayers seeking Georgia freeport exemptions must ensure all required application formalities are complete by the filing deadline. Timely mailing of an otherwise incomplete form does not preserve the full exemption.