Information about the PT-61 Real Estate Transfer Tax filing
Overview
The Department of Revenue and GSCCCA collaborated to automate the PT-61 Real Estate Transfer Tax
(RETT) filing process. The process formerly involved the manual completion of a multi-part paper form, and now 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 now maintains a statewide database of the filings and provides the data to the Department of
Revenue (DOR) and the Department of Audits (DOA) on a weekly basis.