Georgia’s transfer tax is $1 for the first $1,000 of sale price or fraction, then 10 cents for each additional $100 or fraction. The seller is legally liable, although the sale contract can assign payment to the buyer; the deed generally cannot be recorded before the tax is paid, and statutory exemptions may apply. Ask the title company or deed filer to confirm the amount, any exemption, and who pays under the contract. When you sell to us, we pay the closing costs, including Georgia real-estate transfer tax. Your mortgage, liens, back taxes, and share of current property taxes remain separate.