PT-61 eFiling Help

IMPORTANT INFORMATION FOR NEW USERS REAL ESTATE TRANSFER TAX (RETT)

Introduction:
Welcome to the PT-61 E-filing project. The Real Estate Transfer Tax (RETT) is not a property tax. It is an excise tax on transactions involving the sale of real property where title to the property is transferred from the seller to the buyer. 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.

Exceptions from filing the PT-61 form:

There are some property transactions which do NOT require the filing of a PT-61 form. They are:
  1. Security deeds or any instrument in writing to secure a debt, per O.C.G.A. 48-6-2.a.1 do not require a PT-61 form.
  2. Releases of security interest, including Quit Claim Deeds to release a security interest do not require a PT-61 form. Note: Quitclaim deeds for purposes other than to release a security interest do require the filing of the PT-61 form, but may be exempt from paying the tax.
  3. Selected Leases*: Any lease of lands, tenements, standing timber, or other realty, or any lease of any estate, interest, or usufruct in any lands, tenements, standing timber, or other realty do not require a PT-61 form. NOTE: Under this exemption, the user is not required to file the PT-61 (RETT) form, per O.C.G.A. 48-6-2.A4. *This exemption does not apply to an Estate for Years. An instrument being recorded transferring an Estate for Years would be required to complete a PT-61.
  4. Affidavits, such as "In Aide of Title" are not a conveyances of property, therefore a PT-61 form is not required.
Please note: There are other exemptions from payment of the tax, but not on the filing of the form. The codes for those additional exemptions are built into the Tax Computation screen of the E-filing module. If, however, your transaction falls into any of the four categories above, you are not required to file a PT-61 RETT form. Other users should proceed to the E-filing selection: "File My PT-61 Form".

Tax Calculation:
The real estate transfer tax is based upon the property's sale price at the rate of $1 for the first $1,000 or fractional part of $100 to $1,000 and at the rate of 10 cents for each additional $100 or fractional part of $100. The tax must be paid by the person who executes the deed, instrument, or other writing, or the person for whose use or benefit the deed, instrument, or other writing is executed. The real estate transfer tax is paid by the seller unless otherwise agreed by contract between the parties.

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Help:
For immediate assistance, please contact GSCCCA Customer Support at 800-304-5174 or email us at Help@gsccca.org.

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