The Georgia intangible recording tax is a one-time excise tax imposed on the principal amount of long-term debt secured by Georgia real property and is assessed and collected when the security instrument is recorded. Pursuant to Ga. Code Ann. § 48-6-65(b) and Ga. Comp. R. & Regs. r. 560-11-8-.04, Georgia’s intangible recording tax generally does not need to be paid again on the unpaid balance of a refinanced loan between the same lender and borrower, as long as the new instrument states what portion of the face amount represents a refinancing of unpaid principal. This statement may appear on the face of the instrument or be provided by affidavit.
To support this requirement, Georgia Security Deeds can now print the statement below to indicate that nonrecurring intangible recording tax is due only on new money advanced above the unpaid principal balance.
THIS SECURITY DEED TO SECURE DEBT REPRESENTS AN INCREASE OF AN EXISTING INDEBTEDNESS WITH THE SAME LENDER IN THE ORIGINAL PRINCIPAL BALANCE OF $_____, RECORDED IN BOOK _____, PAGE _____, _____ COUNTY, GEORGIA, ON WHICH THE GEORGIA INTANGIBLE RECORDING TAX WAS PAID. THE UNPAID PRINCIPAL BALANCE OF THE ORIGINAL NOTE IS $_____. NEW MONEY IN THE AMOUNT OF $_____ IS BEING ADVANCED, ON WHICH THE INTANGIBLE TAX IS BEING PAID.
A new indicator field, Print Georgia Nonrecurring Intangible Tax Language (FI 194042), controls when this statement prints. If it is not set, existing loan data will be used to determine whether the loan qualifies as a refinance of existing debt with the original lender.
The following standard Georgia Security Deeds have been updated to support printing this language on the first page, below the title:
These changes are available for testing on Stage and Stage 2 servers and will take effect on May 6, 2026. If you have any questions or concerns, please contact Client Support at 1.800.497.3584.
COM-7244
DR-219140