Georgia closing documents

The Georgia PT-61 form, explained

The PT-61is Georgia’s Real Estate Transfer Tax Declaration — the form that must accompany every deed before the county Clerk of Superior Court will record it. Here’s what it is, who completes it, how the transfer tax is calculated, and how it’s e-filed through GSCCCA — plus the mistakes that get a deed rejected at recording.

What the PT-61 is

Every transfer of Georgia real property is subject to a state transfer tax, and the PT-61 is the declaration that documents it. No PT-61, no recording — the clerk requires it alongside the deed. It captures the grantor and grantee, the property, the consideration (sale price), and any claimed exemption.

The transfer-tax math

Georgia transfer tax is $1.00 for the first $1,000 of consideration, then $0.10 per additional $100 — effectively $1 per $1,000. A $400,000 sale generates $400 in transfer tax. The seller (grantor) is liable, though the closing attorney’s office prepares and files the form.

How to file it (GSCCCA eFiling)

PT-61 forms are filed electronically through the GSCCCA (Georgia Superior Court Clerks’ Cooperative Authority) eFiling system. You complete the declaration online, generate the PT-61, and submit it with the deed to the county Clerk of Superior Court for recording. The form must match the deed exactly — names, property, and consideration.

Common mistakes that delay recording

  • Consideration amount missing or inconsistent with the deed
  • Claiming a transfer-tax exemption that doesn’t apply
  • Grantor/grantee names that don’t match the deed
  • Wrong county
  • Forgetting the PT-61 entirely — the clerk rejects the deed

Or skip the form

Generate the PT-61 automatically — from your closing file.

Cliros runs the title search and prepares the entire Georgia closing package — PT-61, warranty deed, settlement statement, attorney opinion letter, affidavits, and more — in about five minutes, on your letterhead. The PT-61 and the deed are generated from the same data, so they always match. You review and sign.

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PT-61 FAQ

What is the PT-61 form in Georgia?

The PT-61 is Georgia's Real Estate Transfer Tax Declaration. It must accompany every deed transferring real property before the Clerk of Superior Court will record it. It documents the parties, the property, and the consideration on which the state transfer tax is calculated.

Who fills out the PT-61?

In practice the closing attorney's office (usually a paralegal) prepares the PT-61 as part of the closing package. The seller/grantor is the party liable for the transfer tax, but the form is completed and e-filed by the preparer handling the recording.

How much is the Georgia transfer tax?

Georgia real estate transfer tax is $1.00 for the first $1,000 of consideration and $0.10 for each additional $100 (effectively $1 per $1,000). On a $400,000 sale, that's $400. Certain transfers (e.g., gifts, some intra-family or entity transfers) may be exempt — the PT-61 has fields to claim an exemption.

How do you file a PT-61 in Georgia?

PT-61 forms are filed electronically through the GSCCCA (Georgia Superior Court Clerks' Cooperative Authority) eFiling system. You complete the declaration online, generate the PT-61 form, and submit it with the deed to the county Clerk of Superior Court for recording.

What are common PT-61 mistakes?

The frequent ones: wrong or missing consideration amount, claiming an exemption that doesn't apply, mismatched grantor/grantee names vs. the deed, wrong county, and missing the form entirely (the clerk will reject the deed for recording). Because the PT-61 must match the deed exactly, generating both from the same data avoids the mismatch.

This page is general information about Georgia’s PT-61, not legal or tax advice. Cliros prepares draft closing documents for a licensed attorney’s review and signature; the attorney of record is responsible for every filing.