IRT & RETT Letter Rulings

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Intangible Recording Tax

Every holder of a long-term note secured by real estate must record the security instrument in the county in which the real estate being conveyed or encumbered, or upon which a lien is created to secure the note, within 90 days from the date of execution of the instrument.  Intangible Recording Tax is administered and collected at the county level, in all 159 counties in Georgia, by the Clerk of Superior Court, the “collecting officer.”  All questions concerning Intangible Recording Tax, which is an excise tax and not an ad valorem tax, should be directed to the appropriate Clerk of Superior Court.

Real Estate Transfer Tax

Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is granted, assigned, transferred, or otherwise conveyed from the seller to the buyer.  The PT-61 form is filed online with the Georgia Superior Court Clerks Cooperative Authority (GSCCCA). The GSCCCA established the electronic procedure that allows the form to be completed and filed on-line. All questions concerning the administration of this tax should be addressed to the Clerk of Superior Court in the county where the property is located.