07/22/2025
KIM BENTLEY
CLERK OF SUPERIOR COURT • CLERK OF JUVENILE COURT
Wilkinson County Courthouse • 100 Bacon Street Room 112 • Irwinton, Georgia 31042
TEL: 478-946-4314 • FAX: 478-946-1497 • www.wilkinsonclerkofcourt.com
FOR IMMEDIATE RELEASE
June 30, 2025
Important Legislative Changes to Intangible Recording Tax Take Effect July 1, 2025
Wilkinson County, GA – The Office of the Clerk of Superior Court would like to inform the public and our professional partners of two important changes to Georgia law regarding the definition of “long-term notes secured by real estate” and the procedure for protesting intangible recording tax payments.
Effective July 1, 2025, House Bill 586 (2025) amends O.C.G.A. § 48-6-60(3) by redefining a “long-term note secured by real estate.” Under the revised definition, a note is considered “long-term” if any portion of the principal is due more than 62 months from the date of the note or from the date of any instrument executed to secure the note (such as a deed to secure debt).
This is a significant change from the previous definition, which classified any note with a term over 36 months as “long-term.” As a result, this legislative update extends the threshold to 62 months, meaning that notes with terms between 37 and 62 months will no longer be subject to the intangible recording tax, unless otherwise exempted by statute.
To summarize:
• Long-term notes presented for recording on or after July 1, 2025, will be subject to the intangible recording tax, unless an exemption applies.
• Notes with all principal due within 62 months or less will not be subject to the intangible recording tax.
• This new definition applies regardless of the original date of the note or security instrument, as long as the documents are submitted for recording on or after July 1, 2025.
In addition, Senate Bill 141 (2025) updates the refund process for intangible recording tax payments made under protest. Beginning July 1, 2025, taxpayers must file a claim for refund within 45 days after the date of payment, and must also file a copy of the claim with the Clerk’s Office within that same 45-day period.
For questions regarding how these legislative changes may affect your filings in Wilkinson County, please contact the Clerk’s Office at (478) 946-4314 or email us at [email protected].