FREQUENTLY ASKED QUESTIONS
The eFiling option for PT-61 filings has been operational since Sept. 1, 2004. There has been universal enthusiasm for this program, since it makes the process of filing the PT-61 forms more efficient for both the Clerks and the filing parties. Approximately 600,000 forms are filed annually on the eFiling system.
These FAQ's provide additional information for filing parties on the most commonly asked questions. The goal of the Authority is to make this program simple and efficient to use and your feedback is important. If your question is not here, please contact our Help Desk.
- What is PT-61 eFiling?
- The Department of Revenue and GSCCCA collaborated to automate the PT-61 Real Estate Transfer Tax (RETT) filing and deed transfer form process. The form is completed on the GSCCCA website and a "reference copy" of the form is filed with the deed.
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. GSCCCA maintains a statewide database of the deed transfer forms and filings and provides the data to the Department of Revenue (DOR) and the Department of Audits (DOA) on a weekly basis.
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- Where will I access the PT-61 eFiling system?
- PT-61 eFiling is accessed through the GSCCCA website at http://www.gsccca.org. The PT-61 menu option is available on the GSCCCA Home Page. No account is necessary in order to use this program.
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- What is the cost for the eFiling?
- The eFiling of the PT-61 form at http://www.gsccca.org is free, and no accounts are required. The fees and taxes associated with the filing of the PT-61 form at the Clerks' offices remain unchanged.
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- Can I still submit the old paper forms?
- The old paper forms were discontinued effective November 1, 2004. Persons needing to file but not having computer access, should see Question # 7 below.
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- Do filers download the forms from the Internet?
- PT-61 is an electronic filing (eFiling) program, not a program to download forms. Users go online to http://www.gsccca.org and complete the information for the PT-61 in your web browser. After submitting the data, filers should print the results as a PT-61 form and: 1) take it to the closing, then 2) file it in the Clerk's office with the deed package, if the closing is successful.
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- What if I do not have a personal computer?
- The PT-61 form can be completed on any computer. This can be at a library, a friend's house, or at work. As a back-up, filers may fill out the form on a GSCCCA search terminal in the Clerk's office. "Help"and "definitions" are provided on each data field in the system. Upon completion of the entry, two copies of the form must be printed for the closing and for filing in the Clerk's office. The completed form copy must accompany the deed package to the Clerk.
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- What signatures are required on the PT-61 eFiling?
- No signatures are required. The person who completes the form is required to enter the names of the buyer and seller, plus some other required information. At the end of the process, the filer must check a box stating that the information is "true and correct to the best of their knowledge." When the form is completed, a one-page confirmation copy is printed and taken to the closing. Only when the closing is successful and this one-page copy accompanies the deed package to the Clerks' offices as an official filing, is the PT-61 information activated in the database. Clerks do not have to sign that the form or the tax is correct. By accepting the filing and sending it to be cross-referenced with the deed, the Clerk is indicating that the form was accepted.
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- What if there is an error on the form?
- If the form has been filed with the Clerk, please notify the Clerk's office that a correction needs to be made to the PT-61 filing. If you have not filed with the Clerk's office, then complete another form online and discard the incorrect form. However, GSCCCA subscribers have the ability to save completed forms and edit them as necessary prior to filing or use them as templates for new filings.
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- How does the Deed Book and Page get on the PT-61 form?
- PT-61 eFiling is almost a complete reversal in how we think about information. Traditionally people fill out paper forms and the data is entered into a database, but with PT-61 eFiling, the data starts out in the database (entered by the filer) and is used to display or print "forms" later. The only required information missing from the PT-61 database record is the deed book and page, so when the unique Reference Number at the top right corner of the single page form is entered into the local deed index as a 'cross-reference' to the associated deed, that Reference Number links the deed index record to the matching record already stored in the PT-61 database. Through the cross referencing on the deed record, the PT-61 record is automatically linked to any other record associated with the deed, such as liens, plats and prior filings.
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- Where do I get help on the definitions of the PT-61 form content?
- Each field on the form screens has a help feature. Simply click on the "?" beside each field to access relevant definitions.
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- How are exemptions handled?
- All legitimate exemptions are programmed into the PT-61 eFiling system. Filers can select an appropriate exemption and the tax due is automatically adjusted. The legal basis or definition of the exemption is displayed so that the appropriateness of the exemption, or the lack thereof, will be apparent. A list of all exemptions is provided in the PT-61 “Help” section which is accessed from the main PT-61 screen.
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- How is the tax due calculated?
- The tax due is automatically calculated for the filer when the required values are entered, eliminating mathematical errors in the eFiling. This includes adjustments when exemptions are selected.
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- What help is there for inexperienced filers or system users?
- There are four levels of help available as part of the PT-61 eFiling program: 1) the GSCCCA website contains these FAQ's for public access; 2) first-time or inexperienced users have a "New User" section available to them on the opening PT-61 screen; 3) each data field throughout the PT-61 application has a definition associated with it on the entry screens, activated by clicking on the "?" next to the field, and 4) users may always contact GSCCCA technical support toll free at (800) 304-5174 and via email at help.desk@gsccca.org for assistance.
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- Do I have to complete every field on the screens?
- It is important to complete the form as thoroughly as possible. The system indicates the importance of certain fields as you move through the screens. The "county" is always a required field. It is also important to accurately list the "city" when the property is located within a city’s limits. Please be aware of your local Clerk's practices and requirements for completing the information on the form. It will be reviewed and any missing data may be required. Periodic updates to the system might change required fields.
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- How do I handle property which crosses county lines (multi-county property)?
- The filing party must file a deed and an accompanying PT-61 form in each county where the property is located. The filing party should pro-rate the amount of the property in each county and enter the respective consideration/value on the PT-61 for each county. The filing party will then pay the appropriate amount of tax in each county. An affidavit is required to specify the distribution of the property.
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- How do I enter the name of an agent for the seller?
- There is no need to enter agents for sellers. The DOR and tax officials collect the name of the owner prior to the sale in the seller's name field. From the standpoint of property tax and maintaining the records, the seller's name entry should be the previous owner (the owner prior to the sale transaction).
There may be similar questions where some people identify the real estate agent or auction company as the actual seller. However, the owner of the property prior to the sale is crucial information for the Tax Assessor’s and Tax Commissioner’s Offices.
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- My firm handles a lot of new construction where lots are recently sub-divided and thus no parcel number has been assigned to them yet. The help file on-line said to enter in the parcel number for the entire acreage tract if the sub-divided tract was not yet assigned. Can you confirm this?
- The simple answer is "yes". The Dept. of Revenue prefers that filers enter the parent parcel number (the parcel that is being subdivided) and add the term "sub-divided" after the parcel number. Even if the "subdivided" term is omitted, the tax assessors will realize the nature of the transaction, the presence of the parcel number will greatly assist them in finding the parcel from which the lots are being created.
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- Is it appropriate to enter the condominium unit number in the space designated as Lot & Block?
- Yes, enter the unit number.
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- Should we include the word "unit" along with the numerical designation?
- It is unnecessary to enter the term "unit" because it will be assumed that the property is a condominium
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- We use a tax reporting service that reports back the parcel number but not an "account" number. Should we contact the tax commissioner to get an account number along with the parcel number?
- If the parcel number is included, the account is not necessary, and vice versa.
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- What is meant by the term "Tax District"?
- The Tax District is the code which designates in which taxing jurisdiction that property lies. The resource for this information is the Tax Commissioner's Office or the Tax Assessor's Offices. Note that this is not a "required" field.
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- How do I handle suffixes in the buyer and seller name fields?
- Enter the suffix after the middle name, if present. If no middle name has been entered, enter the suffix after the first name.
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- Should percentage transfers be reflected on Form PT-61?
- It is not necessary to enter fractional splits of ownership on the PT61 form. Generally speaking the breakdown of ownership information does not matter for the transfer tax process.
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- Do I need to file a PT-61 form if no money is being exchanged? For example: I just want to remove a name from the deed.
- A PT-61 form is required if the property ownership is being transferred (changed), except for the exemptions listed in the Help section of the website. The exemptions from filing the form are: 1) Security deeds or any instrument to secure a debt; 2) Releases of security interest; 3) Leases other than a "Lease for Years", and 4) Affidavits, which do not transfer property. Note that there are other exemptions from paying the tax but not from filing the form.
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- The transaction involves multiple sellers, but the form only allows one seller to be entered. What should I do?
- Only one seller’s name is required on the PT-61 form, therefore just enter one name. The PT-61 is not the property record, it is simply the form to pay the required tax and initiate the name change on the tax rolls of the County.
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- Can multiple addresses be entered on the PT-61 form?
- Only one address is allowed. If multiple properties are included in the transaction, simply select one address to enter. The tax official reviewing the form will have access to the deed to see the multiple properties being transferred.
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- Is the Map and Parcel Field required?
- Yes. Georgia law requires the "map and parcel" field be completed on all PT-61 filings. If there is no "map and parcel" number assigned, you may enter "N/A". Click here to read the Attorney Generals advice.
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To return to the PT-61 Help section click here
To return to the PT-61 E-Filing Home Page click here
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