Georgia PT-61 Real Estate Transfer Tax Form: Filing and Recording

The Georgia PT-61 form is the Real Estate Transfer Tax form you complete online through the Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA) whenever a deed is recorded in Georgia. The Clerk of Superior Court will not record your deed without it, and the requirement applies whether or not any tax is actually owed on the transfer.¹

When You Need to File a PT-61

Any deed, security instrument, or other writing that conveys an interest in Georgia real property and gets recorded with a superior court clerk needs a PT-61. That covers warranty deeds, quitclaim deeds, deeds moving property into or out of a trust, and deeds used in estate settlements. The rule comes from O.C.G.A. § 48-6-4, which bars the clerk from recording the instrument until the transfer tax has been paid and the actual consideration disclosed on the form.¹

Transfers that are exempt from the tax still require the form. If you’re recording a deed of gift or a transfer between spouses in a divorce, you still complete the PT-61 and show the consideration or value. The exemption spares you the tax, not the paperwork.

Transfers Exempt From the Tax

O.C.G.A. § 48-6-2 lists transfers that owe no transfer tax, though the PT-61 filing and consideration disclosure are still required to claim the exemption:²

Deeds of gift where no money changes hands.
Deeds to secure debt (mortgages), which are recorded when you take out a loan but don’t represent a sale.
Transfers involving the United States, the State of Georgia, or their agencies, political subdivisions, or public authorities.
Property conveyed between spouses as part of a divorce.
Leases of land, buildings, or timber interests.
The deed from the debtor to the first buyer at a foreclosure sale, and certain deeds in lieu of foreclosure where the underlying security deed was recorded at least 12 months earlier.
Deeds of assent or distribution by an executor, administrator, guardian, or trustee, so long as no valuable consideration is involved.
Deeds that divide real property among joint tenants or tenants in common with no outside payment.
Transfers between an individual and a corporation, partnership, or other entity in which the individual holds a majority ownership interest.

Transfers where the total consideration or property value is $100 or less also fall below the statutory threshold and owe no tax.³

Information to Gather Before You Start

Pull these details together before you open the online form:

Grantor and grantee names with current mailing addresses so the county tax office can direct future assessments correctly.
Total consideration. O.C.G.A. § 48-6-4 requires separate disclosure of the actual consideration paid for real property and any personal property included in the deal. For gifts or non-market transfers, report fair market value instead.¹
Map and parcel number. This identifier, assigned by the county tax assessor, links the transfer to the correct parcel on the tax digest. You can find it on your most recent property tax bill or through the county assessor’s website. If no number has been assigned yet, enter “N/A.”⁴
Legal description of the property, typically copied from the existing deed or a professional survey.
Deed type: warranty deed, quitclaim deed, deed of gift, or another instrument.

If a single transaction involves multiple parcels, the form only accepts one property address. Pick one, and the assessor reviewing the filing will pull the deed itself to identify the rest.⁵

Completing the Form Online

The GSCCCA runs the centralized portal where every PT-61 is generated electronically. Filing is free, and no account is required for basic use.⁶ You enter the grantor, grantee, property, and financial details, select the county where the property sits, and choose the deed type. The system calculates the anticipated tax from the sale price you report.

After you confirm the entries, the system stores the information as “inactive” until the printed copy actually reaches the clerk’s office with the deed. Print a copy right away. That printed copy is what you bring to the clerk alongside your deed package, and the PT-61 data only becomes active in the state database once the clerk processes the filing.⁶

Fixing a Mistake

If you catch an error before taking the printed form to the clerk, complete a new PT-61 online and discard the incorrect version. If the clerk has already processed the filing, contact that clerk’s office directly and let them know a correction is needed.⁵

How the Transfer Tax Is Calculated

Georgia’s transfer tax rate under O.C.G.A. § 48-6-1 works out to roughly $1 per $1,000 of the sale price. The statutory formula charges $1 for the first $1,000 (or any fraction of $1,000) and then 10 cents for each additional $100 (or any fraction of $100).³ The “fractional part” language matters when the price doesn’t land on an even hundred: a sale at $175,550 is taxed on the next full $100 increment above $175,500, pushing the total slightly higher than a flat calculation would suggest.

For a home selling at $300,000, the math is $1 on the first $1,000 plus 2,990 increments of $100 at 10 cents each, totaling $300. The tax applies to the consideration or value of the property conveyed, minus any pre-existing liens or encumbrances that survive the sale.³

Georgia custom puts the transfer tax on the seller, though the purchase contract can shift that obligation. If the contract is silent, expect the seller to cover it at closing.

Filing With the Clerk and Recording the Deed

The printed PT-61 goes to the Clerk of Superior Court in the county where the property is located, bundled with the deed and any security instruments. The clerk verifies that the PT-61 information matches the deed, collects the transfer tax, and stamps the documents with a certification that the tax has been paid.⁷ There is no separate statutory deadline for filing after closing, but the deed cannot become part of the public record until this step is complete, so most closing attorneys handle it within days.

On top of the transfer tax, you pay the clerk’s recording fees. These vary by county but typically run around $25 for the base deed recording plus a few dollars per page. Bring certified funds or confirm the clerk’s accepted payment methods in advance; some offices limit credit card use or reject personal checks.

Don’t Confuse the Transfer Tax With the Intangible Recording Tax

Buyers financing a purchase often encounter a second tax at closing. Georgia’s intangible recording tax applies to the mortgage (deed to secure debt), not the deed conveying ownership. The rate is $1.50 per $500 of the loan amount, with a maximum of $25,000 on any single note.⁸ On a $240,000 mortgage, that comes to $720. The borrower pays this tax, and the security instrument must be recorded within 90 days of execution. A cash buyer pays only the transfer tax; a financed buyer pays both.

1
Justia Law. Georgia Code 48-6-4 – Payment of Tax Prerequisite to Filing
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Justia Law. Georgia Code 48-6-2 – Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax
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Justia Law. Georgia Code 48-6-1 – Transfer Tax Rate
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Georgia Superior Court Clerks’ Cooperative Authority. PT-61 E-Filing Help – Map and Parcel
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Georgia Superior Court Clerks’ Cooperative Authority. PT-61 Real Estate Transfer Tax Form – Frequently Asked Questions
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Georgia Superior Court Clerks’ Cooperative Authority. PT-61 eFiling Information
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Georgia Department of Revenue. Real Estate Transfer Tax
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Georgia Department of Revenue. Intangible Recording Tax