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LGSD 2026-003 Proposed Regulations Intangible Recording Tax
Hearing Notice
RE: Proposal to Amend Ga. Comp. R. & Regs. r. 560-11-8-.01, 560-11-8-.03, 560-11-8-.07, 560-11-8-.11, 560-11-8-.13, 560-11-8-.14, 560-11-8-.15, and 560-11-8-.16.
To All Interested Parties:
In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Ga. Comp. R. & Regs. r. 560-11-8-.01, 560-11-8-.03, 560-11-8-.07, 560-11-8-.11, 560-11-8-.13, 560-11-8-.14, 560-11-8-.15, and 560-11-8-.16.
Attached to this notice are an exact copy and synopsis of the proposed Rules. The proposed Rules are being amended under the authority of O.C.G.A. §§ 48-2-12, 48-6-60, 48-6-66, 48-6-68, 48-6-71, and 48-6-76.
The Department of Revenue will consider the proposed amendments of the above Rules at a remote regulation hearing held at 10:00 a.m. on November 19, 2026, which can be accessed through the following link: Regulation Hearing Link or via telephone at +1 (571) 317-3116 (local) and 1 866 899 4679 (toll-free) with the access code: 652-474-701. At the beginning of the hearing, attendees will be required to announce themselves and notify the Department if they plan to make oral comments during the hearing.
The Department must receive all comments regarding the above-referenced Rules from interested persons and parties no later than 9:30 a.m. on November 19, 2026. Electronic comments must be sent to [email protected]. Please reference “LGSD-2026-003” on all comments.
Regulatory Impact Statement
Department of Revenue
Local Government Services Division
Subject 560-11-8 Intangible Recording Tax
Purpose of Proposed Amendments
The Department of Revenue (“Department”) proposes to amend Rules 560-11-8-.01, 560-11-8-.03, 560-11-8-.07, 560-11-8-.11, 560-11-8-.13, 560-11-8-.14, 560-11-8-.15, and 560-11-8-.16.
The purpose of amending Rules 560-11-8-.01, 560-11-8-.07, 560-11-8-.11, 560-11-8-.14,and 560-11-8-.15 is to correct typographical errors, improve clarity and readability, update references to statutory authority, and modernize the rules (“Administrative Amendments”).
The purpose of amending Rules 560-11-8-.03 and 560-11-8-.13 is to update the definition of “long-term note secured by real estate” and “short term note secured by real estate,” update the requirements for determining whether a secured line of credit is long-term, and to remove references to Form PL-159, which is no longer in use (“Updated Definition Amendments”).
The purpose of amending Rule 560-11-8-.16 is to update the time in which a taxpayer may file a claim for refund and to replace references to the Georgia Tax Tribunal with references to the Georgia Tax Court (“New Tax Court Amendment”).
Affected Groups
The Updated Definition Amendments affect local county clerk’s offices, borrowers obtaining loans secured by real property, real estate attorneys, and certain lenders involved in secured real estate finance transactions. The New Tax Court Amendment affects only those same borrowers obtaining loans secured by real property, certain lenders, and real estate attorneys who desire to appeal the Revenue Commissioner’s denial of an intangible recording tax refund. The Administrative Amendments are non-substantive changes that do not affect any particular group.
Economic Impact of The Amendments
The Department has determined that the benefits of the proposed amendments include regulatory alignment with current law. The Administrative Amendments provide improved clarity and succinctness. The Updated Definition Amendments provide required updates in connection with legislative changes. The New Tax Court Amendment further provides a clear statement relating to the timing and venue of appeals. Because the proposed amendments impose no requirements upon parties beyond those required by statute, the Department anticipates no costs are incurred by regulated parties in connection with the proposed amendments. Therefore, the Department has determined that the proposed amendments have no measurable or adverse economic impact.
Regulatory Alternatives
The Department of Revenue has determined that there is not a known less expensive alternative that fully accomplishes the stated statutory objectives which form the basis of the proposed amendments.
Statutory Authority
O.C.G.A. §§ 48-2-12, 48-6-60, 48-6-66, 48-6-68, 48-6-71, and 48-6-76.
Synopsis
Department of Revenue
Local Government Services Division
Subject 560-11-8 Intangible Recording Tax
With the passage of HB 586 and SB 141, certain statutory changes took effect on July 1, 2025, in connection with the intangible recording tax and long-term notes secured by real estate. Accordingly, the Georgia Department of Revenue seeks to amend the following rules by making changes as indicated by underline and strikethrough on the attached copy of the proposed rules.
Rule 560-11-8-.01 Purpose of Regulations
This rule is amended to correct typographical errors, improve clarity, and modernize the rule.
Rule 560-11-8-.03. Definitions
This rule is amended to update the definition of “long-term note secured by real estate” found at Section (3) and provides corresponding revisions to the definition of “short-term note secured by real estate” within Section (4). This rule is also amended to remove mention of Form PL-159 in subsection (a) of Section (4), which is no longer in use.
Rule 560-11-8-.07 Multi-State Property
This rule is amended to improve clarity and readability.
Rule 560-11-8-.11 Adjustable Rate Mortgages (“ARM”)
This rule is amended to correct typographical errors, improve clarity, and modernize the rule.
Rule 560-11-8-.13. Secured Lines of Credit
This rule is amended to update the requirements for determining whether a secured line of credit is a long-term note.
Rule 560-11-8-.14 Exemptions
This rule is amended to update references to the applicable statutory authority.
Rule 560-11-8-.15 Determination Letter Requests
This rule is amended to correct typographical errors and improve clarity.
Rule 560-11-8-.16 Claim for Refund
This rule is amended to clarify the procedures for filing a protest and refund claim. In addition, Section (3) is amended to reflect the updated timeframe for submitting a claim for refund, now 45 days, in alignment with O.C.G.A. § 48-6-76, as amended by SB 141 (2025). Section (4) is additionally amended to reflect the replacement of the Georgia Tax Tribunal with the Georgia Tax Court, in alignment with O.C.G.A. § 48-6-76, as amended by HB 1267 (2024), which took effect on July 1, 2026.
Amended Subject 560-11-8 Regulations - With Redlines
Amended Subject 560-11-8 Regulations - Without Redlines