PT 61 and Recording Considerations for Trust Transfers

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If you own real estate in Atlanta, Georgia and you want to transfer it into a trust, you need to understand two things: the PT-61 form and how recording works. These are not optional steps. They are required by Georgia law, and getting them wrong can create real problems for your estate plan. At Slowik Estate Planning, located in Atlanta, Georgia, we help clients get these transfers done correctly from the start.

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What Is the PT-61 Form and Why Does It Matter?

The PT-61 is Georgia’s Real Estate Transfer Tax Declaration form. Any time real property changes hands in Georgia, this form must be filed. Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is granted, assigned, transferred, or otherwise conveyed from the seller to the buyer. That definition is broad, and it includes transfers into a trust.

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. When you move your home or investment property into a revocable living trust, you are technically transferring title. That means the PT-61 comes into play.

The PT-61 form is filed online with the Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA). The GSCCCA established the electronic procedure that allows the form to be completed and filed online. This is not a paper process anymore. You complete it digitally, and the information is stored in a database immediately then held as “inactive.” After the filer completes the form online, a copy should be printed to file in the Clerk’s office along with the deed documents.

Any deed, instrument or other writing which conveys any lands, tenements, or other realty must be accompanied by Form PT-61. The form shall be properly completed and signed by the seller or his authorized agent and by the buyer or his authorized agent, prior to such instrument being presented to the Clerk of Superior Court for recording. In a trust transfer, the person transferring the property acts as the seller, and the trust (or trustee on behalf of the trust) acts as the buyer.

Missing this form can stop your deed from being recorded. And if your deed is not recorded, the transfer is not complete in the eyes of the public record. That is a serious gap in your estate plan. Working with an Atlanta estate planning lawyer helps you avoid that outcome entirely.

Recording Requirements for Trust Transfers in Georgia

Recording a deed into a trust in Georgia is not just a formality. It is what makes the transfer legally effective against third parties. 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.

So the process works like this: you prepare your deed transferring property to the trust, you complete the PT-61 online through the GSCCCA system, you pay any applicable transfer tax, and then you record the deed with the Clerk of Superior Court in the county where the property is located. GSCCCA now maintains a statewide database of the deed transfer forms and filings and provides the data to the Department of Revenue (DOR) and the Department of Audits (DOA) on a weekly basis.

Georgia’s recording statutes under O.C.G.A. § 44-2-1 require that deeds be recorded in the county where the land is located. If you have properties in multiple Georgia counties, you need to record a separate deed in each county. This is a step many people overlook when setting up a trust. Each property needs its own deed, and each deed needs its own PT-61.

The form shall contain the complete name, street mailing address, city, state and zip code of the seller and the month, day and year the sale occurred. For a trust transfer, the “seller” is typically the individual grantor, and the “buyer” is the trustee acting on behalf of the trust. Getting this information right matters because it goes into a public database that tax authorities use.

Proper trust administration depends on having a clean chain of title. If the deed was never properly recorded, the property may still be treated as part of your probate estate, which defeats the purpose of setting up a trust in the first place.

When Is the Transfer Tax Exempt for Trust Transfers?

Here is the good news: many trust transfers in Georgia qualify for an exemption from the real estate transfer tax. Under O.C.G.A. § 48-6-2, certain conveyances are exempt from the transfer tax. Transfers that are not made for consideration, or where no money changes hands, may qualify. A transfer from an individual into their own revocable living trust is often treated as an exempt transaction because there is no actual sale occurring.

The properly completed form PT-61 shall accompany all deeds, instruments or other writings when these writings are presented to the Clerk for recording with the exception of the following types of instruments. The Georgia Department of Revenue and the GSCCCA recognize certain exempt categories. When a transfer qualifies for an exemption, you still file the PT-61, but you indicate the exemption on the form and pay no tax.

The actual value of the consideration received by the seller for the real and personal property conveyed to the buyer shall be shown separately on the form. This consideration total should reflect all cash, other property or goods, and the assumption of mortgages or other obligations. For a trust transfer with no consideration, this value is zero, which supports the exemption claim.

It is important to note that even exempt transfers require a completed PT-61. The seller or seller’s authorized agent shall certify that all the items of information entered on the transfer form PT-61 are true and correct to the best of his knowledge and belief and that he is aware that the making of any willful false statement of material facts will subject him to the provision of the penal law relative to the making and filing of false instruments. You cannot simply skip the form because you believe the transfer is exempt. You still file it and claim the exemption on the form itself.

Questions about whether your specific trust transfer qualifies for an exemption are best answered by an attorney. Slowik Estate Planning works with clients throughout Atlanta to make sure these filings are done accurately and completely.

How the Georgia Trust Code Affects Property Transfers

Georgia’s Revised Trust Code, found at O.C.G.A. Title 53, Chapter 12, governs how trusts are created and managed in Georgia. This law matters when you are transferring real property into a trust because it sets the rules for what a valid trust looks like and how a trustee can hold and manage property.

Under O.C.G.A. § 53-12-20 through § 53-12-28, Georgia law sets out the requirements for express trusts. A trust must have a settlor, a trustee, and identifiable beneficiaries. When you deed property to a trust, the trustee holds legal title for the benefit of the beneficiaries. That is why your deed must name the trustee correctly, not just the trust name.

A deed that says “John Smith Trust” without naming the trustee can create recording problems. The better form is “John Smith, Trustee of the John Smith Revocable Living Trust dated [date].” This identifies both the trust and the person authorized to act on its behalf. Georgia clerks may reject a deed that does not identify the trustee properly.

The Georgia Trust Code under Article 11 (O.C.G.A. §§ 53-12-200 through 53-12-221) also governs trustee duties. Once property is in the trust, the trustee has legal duties to manage it properly. This includes keeping title clear and maintaining records of all trust assets. If you are also thinking about protecting those assets, speaking with an Asset Protection Lawyer can help you understand your options under Georgia law.

Understanding the full scope of the Georgia Trust Code is one reason why working with an experienced attorney matters. Slowik Estate Planning helps Atlanta clients structure their trusts so that property transfers are valid, properly recorded, and consistent with Georgia law.

Tax Basis Considerations When Transferring Property to a Trust

Beyond the PT-61 and recording process, there is an important federal tax issue you need to understand when transferring real estate into a trust. It involves what is called the “step-up in basis” under Internal Revenue Code § 1014.

When someone inherits property, they generally receive a stepped-up basis equal to the property’s fair market value at the date of the decedent’s death. This can eliminate capital gains tax on appreciated property. But when you transfer property into an irrevocable trust, the rules can be very different.

The IRS addressed this directly in Rev. Rul. 2023-2. The ruling concluded that, because the property must be acquired or passed from a decedent, for property to receive a basis adjustment under § 1014(a), it must fall within one of the seven types of property listed in § 1014(b). If your irrevocable trust holds property that is not included in your gross estate for federal estate tax purposes, that property may not receive a step-up in basis at your death.

This is a real concern for people using certain irrevocable trust strategies. If you transfer appreciated real estate into an irrevocable grantor trust and that property is not included in your taxable estate, your beneficiaries may inherit the property at your original cost basis, not the current fair market value. That means they could owe capital gains tax when they sell it.

Revocable living trusts do not have this problem because the assets remain in your taxable estate. But if you are using more advanced planning tools, the tax basis issue deserves careful attention. This is where Estate Tax Planning in Atlanta Georgia becomes an essential part of the conversation.

If you have international assets or beneficiaries living abroad, the rules get even more layered. International Estate Planning addresses the cross-border issues that can arise when trust assets or beneficiaries span multiple countries.

Slowik Estate Planning, based in Atlanta, Georgia, helps clients think through these tax considerations before transferring property into a trust. Getting the structure right from the beginning can save your family a significant amount of money down the road. We also encourage clients to make sure their wills are coordinated with their trust documents so that nothing falls through the cracks.

Ready to talk through your trust transfer and recording questions? Contact Slowik Estate Planning in Atlanta, Georgia to schedule a consultation. We are here to help you build a plan that works.

FAQs About PT-61 and Recording Considerations for Trust Transfers in Atlanta, Georgia

Do I have to file a PT-61 when transferring property into my own revocable living trust?

Yes, Georgia law generally requires a PT-61 to accompany any deed presented for recording. Even if your transfer qualifies for a transfer tax exemption because no money is changing hands, you still need to complete the form and indicate the exemption. The Clerk of Superior Court will not record your deed without it. Skipping this step can leave your deed unrecorded, which means the transfer is not effective against third parties.

How do I correctly name the trustee on a deed transferring property to a trust in Georgia?

You should name the trustee individually along with their capacity and the trust name. For example: “Jane Doe, as Trustee of the Jane Doe Revocable Living Trust dated January 15, 2024.” Simply writing the trust name alone is not sufficient under Georgia recording practice and can cause the Clerk to reject the deed. Getting this right the first time avoids the need for a corrective deed later.

What happens if I transfer property into an irrevocable trust and later want a step-up in basis for my heirs?

Under IRS Rev. Rul. 2023-2, assets held in an irrevocable trust that are not included in your gross estate for federal estate tax purposes generally do not receive a step-up in basis at your death. This means your heirs could owe capital gains tax on the appreciation when they sell the property. If minimizing capital gains for your beneficiaries is a goal, you need to carefully weigh the trade-offs between estate tax savings and basis planning before transferring appreciated property into an irrevocable trust.

If I own property in multiple Georgia counties, do I need to record a separate deed in each county?

Yes. Georgia law requires that deeds be recorded in the county where the land is located. If you own properties in Fulton County, DeKalb County, and Gwinnett County, for example, you need to prepare, execute, and record a separate deed in each county. You also need a separate PT-61 for each deed. Failing to record in the correct county means the transfer is not complete as to that property.

Can Slowik Estate Planning help me transfer property into a trust and handle the PT-61 and recording process?

Yes. Slowik Estate Planning, located in Atlanta, Georgia, assists clients with all aspects of trust-based estate planning, including preparing deeds, completing the PT-61 filing, and coordinating the recording process with the appropriate county clerk. Every client’s situation is different, and results depend on the specific facts of your case. We encourage you to contact our office to discuss your goals so we can help you build a plan tailored to your needs.

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