The rate, in one line
When you borrow to buy a home in Georgia, you sign a security deed in favor of the lender. Recording that security deed brings the intangible recording tax, figured on the face amount of the loan.
The security deed and its tax
- In Georgia, a deed to secure debt passes title to the lender until the debt is paid, and courts treat it as an absolute conveyance, not a mortgage. O.C.G.A. 44-14-60, via FindLaw Codes (marked 'Current as of March 28, 2024'), checked 2026-10-19
- Georgia's intangible recording tax on a security deed is $1.50 for each $500 or fraction of $500 of the loan's face amount. Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19
Because the tax counts each $500 or part of $500, it works out to $3 for every $1,000 borrowed, with any leftover part of $500 rounded up to a full step. Two examples, using hypothetical loan amounts:
- $240,000 loan: $240,000 ÷ $500 = 480 steps. 480 × $1.50 = $720.
- $250,250 loan: $250,250 ÷ $500 = 500.5, which counts as 501 steps. 501 × $1.50 = $751.50.
To run your own number, use the intangible tax calculator.
The cap
The tax stops growing at a fixed ceiling for any single note.
The maximum intangible recording tax on any single note is $25,000. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
Working back from the rate: $25,000 ÷ $1.50 is just under 16,667 steps. A loan of $8,333,000 is 16,666 steps, or $24,999. One more step would pass the ceiling, so the cap only matters for a single note larger than $8,333,000. For an ordinary home loan in Lumpkin County, the rate is what you will see on your paperwork.
Who owes it, and who ends up paying
The tax is the lender’s obligation, but the law lets the lender pass it along.
The lender owes the intangible recording tax but may pass the cost on to the borrower; it may not be treated as a finance charge. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
In practice that means the charge often shows up on the borrower’s side of the Loan Estimate and the Closing Disclosure. Whether it does in your deal depends on your lender and your purchase contract, so check those documents rather than assuming.
When you compare the figure on your forms with your own math, use the loan’s face amount, not the purchase price. A buyer putting money down borrows less than the price, and the tax follows the loan. If the number on your Loan Estimate is lower or higher than the rate gives, ask the lender which amount it used.
If you pay cash and sign no note, there is no loan amount for this tax to be figured on. Ask your closing attorney to confirm that on your settlement statement rather than assuming the line will be blank.
The 90-day recording rule
The Department of Revenue also sets a clock for recording.
A lender holding a long-term note secured by real estate must record the security instrument in the county where the property is located within 90 days. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
In a typical purchase, recording is part of the closing attorney’s work after closing. Ask your attorney when your deed and security deed will be recorded, and how you will get the recorded copies.
The short-term note question
Read the recording rule above closely and you will notice the words “long-term note.” The refinance rule below uses the same words. That wording is why people ask whether a short-term note, such as a construction loan, a bridge loan or some seller-financed notes, is taxed the same way.
You will find specific month counts quoted online as the dividing line. We could not confirm the current definition against an official source we were able to read, so we do not repeat one here. Whether a particular note is taxable, and how much, is a question for your lender and your closing attorney, who will look at the note’s actual terms.
If you are taking a construction, bridge or other short-term loan, ask your lender in writing whether intangible tax will be charged and on what amount, and ask your closing attorney to confirm it before you sign.
Useful questions to put in that email:
- Is this note long-term or short-term for intangible tax purposes, and why?
- If the tax is charged, on what face amount, and will it be passed on to me?
- If this loan is later replaced by permanent financing, will the new loan be taxed, and on what amount?
- Who will record the security deed, and when?
Refinancing with the same lender
A refinance can avoid paying the tax twice on the same money, if it stays with the original lender and the paperwork is in order.
When the original lender refinances a loan, no intangible tax is collected on the part of the new instrument that refinances unpaid principal already taxed, if the required statement or affidavit is provided. (O.C.G.A. 48-6-65 (2025 Georgia Code), via Justia, checked 2026-10-19)
The required statement or affidavit is something your lender and closing attorney prepare. Ask about it before closing, not after.
Who collects it in Lumpkin County
The tax is paid when the security deed is recorded, and the state names who collects it.
The collecting officer for the intangible recording tax is the Clerk of Superior Court, except in certain listed smaller counties where the tax collector or tax commissioner collects it. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
Lumpkin County does not appear on the state’s older list of counties where the tax commissioner collects it, so the Clerk of Superior Court generally collects it here. Confirm with the Clerk before relying on that.
The Lumpkin County Clerk of Superior Court's phone is 706-864-3736, and the office is open Monday through Friday, 8 a.m. to 5 p.m., excluding holidays. (Lumpkin County, Ga. official website, Clerk of Superior Court page, checked 2026-10-19)
Not the same as the transfer tax
The intangible tax is on the loan. The transfer tax is on the deed from seller to buyer, and it does not apply to the security deed itself.
Georgia's transfer tax does not apply to instruments given to secure a debt, such as a buyer's security deed to the lender. (O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024'), checked 2026-10-19)
See the transfer tax calculator for that line, or the worked example to see both taxes on one hypothetical purchase.
This article is education, not legal advice. Dahlonega Closing Guide is published by Gold Peach Realty, a real estate brokerage, not a law firm. For advice about your own deal, ask a Georgia attorney.
Questions buyers ask
How much is the intangible tax in Georgia?
Georgia’s intangible recording tax on a security deed is $1.50 for each $500 or fraction of $500 of the loan’s face amount. That works out to $3 per $1,000 borrowed.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Is there a maximum intangible tax in Georgia?
Yes. The maximum intangible recording tax on any single note is $25,000.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Does the buyer pay the intangible tax in Georgia?
The lender owes the intangible recording tax but may pass the cost on to the borrower, and it may not be treated as a finance charge. Your Loan Estimate and Closing Disclosure show whether it is charged to you.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Written by the Dahlonega Closing Guide Editorial Team. AI tools help us draft; people check every fact against its source before it publishes.
Education, not legal advice. Statutes, fees and forms change; every rule on this page links to the law or office that sets it. Your closing attorney and your contract decide what applies to your closing.
