PT-61 eFiling Help
IMPORTANT INFORMATION FOR NEW USERS – REAL ESTATE TRANSFER TAX (RETT)
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:
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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