Legal Question in Real Estate Law in Georgia

A tax lien can be imposed on the real property. Assuming that the spouse who quitclaimed his or share of the land to the other did not sign the tax return, then the spouse is not liable for the taxes. The spouse quitclaimed his or her share so he/she no longer owns the realty and the mortgage note has nothing to do with this

Quitclaiming without taking one's name off the mortgage is not a good idea generally, but facts may be such that the spouse who owns the land was not able to refinance.

If the spouse who quitclaimed his/her share signed the tax return, then he/she may be liable for the taxes owed. I am not a tax lawyer and the spouse should consult with a tax attorney or CPA in that case. Depending on the circumstances, they may be liable and all of their assets could be at risk of a tax lien if that is the case. However, it may be that the quitclaiming spouse can avail herself/himself of the innocent spouse provision to exonerate herself/himself from liability. Again, see a CPA or tax attorney about this.