This page explains the Georgia PT-61 form in plain English.
Georgia deed recordings often involve real estate transfer tax reporting. The PT-61 filing is the electronic form process Georgia uses for many real estate deed transfers.
What Does PT-61 Mean?
PT-61 is the form name and number Georgia uses for its Real Estate Transfer Tax Declaration filing.
Georgia public sources generally refer to it simply as PT-61 or PT-61 eFiling. The official GSCCCA help materials describe it as the electronic Real Estate Transfer Tax filing and deed transfer form process.
In plain English, PT-61 is the online filing connected with Georgia real estate transfer tax when a deed or other transfer document is recorded.
Important Georgia Recording Note:
Before a deed, security instrument, or other writing can be recorded in the office of the Clerk of Superior Court, Georgia real estate transfer tax must be paid unless an exemption applies.
The PT-61 is completed online through the Georgia Superior Court Clerks' Cooperative Authority eFiling system. A printed reference copy commonly accompanies the deed package submitted to the Clerk of Superior Court.
What Is the Georgia PT-61?
The Georgia PT-61 is the Real Estate Transfer Tax Declaration filing used for many Georgia deed recordings.
It is used to report information such as:
- Seller information
- Buyer information
- Property location
- Map and parcel number
- Sale price, consideration, or estimated value
- Transfer tax or exemption information
The PT-61 is not the quitclaim deed itself. It is separate recording-related information that may need to accompany the deed package.
Official Georgia PT-61 eFiling Source
The Georgia PT-61 is completed online through the Georgia Superior Court Clerks' Cooperative Authority system.
- Georgia PT-61 eFiling System
- Georgia PT-61 eFiling FAQ
- Georgia Department of Revenue Real Estate Transfer Tax Information
Important:
PT-61 is an electronic filing process, not a downloadable paper form. The old paper forms were discontinued. Users complete the PT-61 online and print the resulting reference copy for the deed package.
Is a PT-61 Required with a Georgia Quitclaim Deed?
A PT-61 is generally required when a Georgia deed transfers property ownership, including many quitclaim deed transfers.
GSCCCA explains that a PT-61 form is required if property ownership is being transferred, except for limited filing exemptions such as security deeds, releases of security interest, leases other than a lease for years, and affidavits that do not transfer property.
Some transfers are exempt from paying the real estate transfer tax, but that does not always mean they are exempt from filing the PT-61.
Georgia Transfer Tax Rate
Georgia real estate transfer tax is based on the property's sale price or consideration.
Georgia generally imposes transfer tax at $1.00 for the first $1,000.00 or fractional part of $1,000.00, plus $0.10 for each additional $100.00 or fractional part of $100.00, when the consideration or value of the property interest conveyed exceeds $100.00.
The PT-61 eFiling system helps calculate the tax due when the required values are entered and adjusts the tax when an exemption is selected.
Georgia Transfer Tax Exemptions
Georgia Code section 48-6-2 lists certain instruments, deeds, and writings that are exempt from real estate transfer tax.
Common exemption categories include:
- Instruments given to secure a debt
- Deeds of gift
- Transfers involving certain government or public entities
- Leases of real property
- Transfers between husband and wife in connection with a divorce case
- Year's support orders awarding an interest in real property
- Certain deeds in lieu of foreclosure
- The deed from the debtor to the first transferee at a foreclosure sale
- Certain property acquired for public road or transportation purposes
- Certain deeds returning tax-sale property to the defendant in fi. fa.
- Certain fiduciary transfers without valuable consideration
- Divisions of property among joint tenants or tenants in common when no consideration is involved other than the division of property
- Certain transfers between individual owners and entities when the same owners hold a majority ownership interest
Important:
Many exemptions remove the transfer tax but do not eliminate the PT-61 filing requirement. The PT-61 eFiling system includes exemption selections and adjusts tax due when the correct exemption is selected.
Sample Georgia Exemption Statement
When an exemption applies, the transfer should be handled consistently in the deed and PT-61 filing.
Example:
Real estate transfer tax exemption claimed pursuant to O.C.G.A. § 48-6-2(a)(2), deed of gift.
The exemption citation and wording should match the actual transfer. The PT-61 system provides exemption choices and explanatory text during the electronic filing process.
Where Do I File the Georgia PT-61?
The PT-61 is completed online through the GSCCCA PT-61 eFiling system.
After completing the online filing, the filer prints the reference copy and includes it with the deed package submitted to the Clerk of Superior Court in the Georgia county where the property is located.
If the property is located in more than one county, GSCCCA explains that the filing party must file a deed and accompanying PT-61 form in each county where the property is located.
Common Georgia PT-61 Mistakes
- Assuming PT-61 is not needed because no money changed hands
- Assuming a transfer tax exemption means no PT-61 filing is needed
- Not completing the PT-61 before submitting the deed package
- Using incorrect map and parcel information
- Choosing the wrong exemption code
- Leaving buyer or seller information incomplete
- Using inconsistent names between the PT-61 and the deed
- Not printing the PT-61 reference copy for the deed package
- Failing to file separately in each county when property crosses county lines
How This Fits Into the Georgia Quitclaim Deed Process
When preparing a Georgia quitclaim deed, review the PT-61 requirement before recording.
If the deed transfers property ownership, complete the PT-61 eFiling process unless the filing falls within one of the limited filing exemptions.
If transfer tax is exempt, select the correct exemption in the PT-61 system and make sure the deed wording is consistent with the transfer.
See the main Georgia Quitclaim Deed Instructions page for the complete step-by-step deed preparation process.
Georgia PT-61 FAQ
What does PT-61 mean in Georgia?
PT-61 is the form name and number Georgia uses for its Real Estate Transfer Tax Declaration filing. It is completed electronically through the GSCCCA PT-61 eFiling system.
Is a PT-61 required with a Georgia quitclaim deed?
A PT-61 is generally required when a Georgia deed transfers property ownership, unless the filing falls within one of the limited exemptions from filing.
Where do I file a Georgia PT-61?
The PT-61 is completed online through the GSCCCA PT-61 eFiling system. A printed reference copy commonly accompanies the deed package submitted to the Clerk of Superior Court.
Is the Georgia PT-61 a downloadable paper form?
No. PT-61 is an electronic filing process completed through the GSCCCA system, not a downloadable paper form.
Is this legal advice?
No. This page provides general educational information and is not legal advice.