The information on this page is intended to proved some basic information on the treatment of real estate taxes, also known as ad valorem taxes, in Georgia. It is important for property owners to understand the tax and billing process since tax bills constitute a lien on the property on January 1st of each year.

Please note that the information on this page provides basic information only on Georgia Ad Valorem Taxes and is not intended to be exhaustive. Properties in some jurisdictions are subject to additional taxes which may or may not be included in the respective county or city tax bill. Examples of these include sanitation taxes and water bills. Property owners or prospective purchases should make property specific inquiries with appropriate government officials to ascertain applicable taxes, or consult an attorney.

The State of Georgia Transfer Tax is imposed at the rate of $1.00 per thousand (plus $0.10 / hundred) based upon the value of the property conveyed.

Example:  A property selling for $550,000.00 would incur a $550.00 State of Georgia Transfer Tax.

• The tax applies to realty that is sold, granted, assigned, transferred or conveyed.
• Conveyancing instruments include: Warranty Deed, Quitclaim Deed, Administrator's Deed, Executor's Deed, Deed of Gift, Special Warranty Deed, Limited Warranty Deed.
• Although Georgia is a Title Theory state, mortgage type instruments are not subject to transfer tax. These include: Deed to Secure Debt / Security Deed.

The sale of real estate by a non-resident of Georgia may trigger a withholding tax based on either the sales price or the amount of the Seller's gain. Nonresidents include individuals, trusts, partnerships, corporations, limited liability companies, limited liability partnerships, and unincorporated organizations.

Withholding Rate
The rate of withholding is three (3%) percent of either–

the sales price; or

the seller's gain.*

*In order to apply the withholding to the gain, the seller must complete Georgia Department of Revenue form IT-AFF2 (Affidavit of Seller's Gain) attesting to the amount of the taxable gain.