Atlanta is located in Fulton County, Georgia. Georgia imposes a real estate transfer tax of $1.00 per $1,000 of consideration (0.10%) on all deed transfers. The tax is collected by Fulton County at the time of deed recording. There is no separate city-level transfer tax imposed by Atlanta beyond the state rate.
In Atlanta and throughout Georgia, the real estate transfer tax is customarily paid by the seller (grantor) at closing. While this is the standard practice, the purchase contract may assign the obligation differently. Buyers and sellers should confirm payment responsibilities with their real estate attorney or closing agent.
Certain Atlanta real estate transactions may be exempt from Georgia's transfer tax. Common exemptions include transfers between family members with no monetary consideration, transfers to governmental entities, transfers pursuant to a court order, and certain nonprofit transfers. Consult a Georgia real estate attorney to determine whether your transaction qualifies for an exemption.