Real estate transfer tax is an excise tax on transactions involving the sale of
real property where title to the property is transferred from the seller to the
Before a deed, security instrument, or other writing can be recorded in the office
of the clerk of the superior court, the real estate transfer tax must be paid. Once
the tax has been paid the clerk of the superior court or their deputy will attach
to the deed, instrument or other writing a certification that the tax has been paid.
The real estate transfer tax is based upon the property's sale price at the rate
of $1 for the first $1,000 or fractional part of $1,000 and at the rate of 10 cents
for each additional $100 or fractional part of $100. The tax must be paid by the
person who executes the deed, instrument, or other writing or the person for whose
use or benefit the deed, instrument, or other writing is executed. The seller is liable
for the real estate transfer tax, though frequently the parties agree in the sales contract
that the buyer will pay the tax.
O.C.G.A. 48-6-1. - 48-6-10.
Electronic Filing of Form PT-61 Real Estate Transfer Tax Declaration
In implementing the revisions of Senate Bill 97, the Department of Revenue determined
the format of the e-file Real Estate Transfer Tax Declaration form and the
Georgia Superior Court Clerks Cooperative Authority (GSCCCA) established
the electronic procedure that
allows the form to be completed and filed on-line.
Contact For Questions About Electronic Procedure
The GSCCCA has a list of frequently asked questions on their website about the electronic
procedure for filing the PT-61. If you have questions about the electronic filing
of the PT-61, you should contact GSCCCA customer support at (800) 304-5174 or locally
at (404) 327-9760.
Reporting by County Clerks to the Department of Revenue
PL65-RETT - At least every 30 days the Clerk of Superior Court must report
and remit the State's portion of the Real Estate Transfer Tax.
- Within 60 days of the end of each calendar year the Clerk of Superior Court must
report the total amounts of Real Estate Transfer Taxes distributed among the state,
county and municipalities during the preceding calendar year. This report is due
by March 1 st each year.
Contact About Real Estate Transfer Tax
For questions about taxability and exemptions relating to real estate transfer tax,
please contact the Clerk of Superior Court in the county.