A Georgia security deposit itemization is the line-by-line accounting a landlord must produce whenever any portion of a tenant’s deposit is kept back. It is not a friendly cover note and it is not optional paperwork: under O.C.G.A. 44-7-34, once the landlord has cause to retain part of the deposit, the landlord must deliver a written statement identifying the exact reasons for the retention, and that statement must incorporate the comprehensive damage list prepared under 44-7-33. The itemization on this page is that statutory statement, structured so each deduction stands on its own line with its own reason and amount.

The itemization is where a deposit dispute is usually won or lost. A specific, receipt-backed statement that subtracts documented damage from the deposit and hands back the balance rarely ends up in court. A vague statement that lumps charges together, or that quietly buries ordinary wear and tear among real damage, is the one a Georgia magistrate reads under 44-7-35 and multiplies by three. This page gives you a working generator that builds the statement and computes the refund automatically, plus a full guide to the four moving parts of Georgia deposit law: the thirty-day statement duty under Georgia security deposit law, the three-business-day move-out list under 44-7-33, the ban on itemizing wear and tear, and the treble-damages penalty under 44-7-35.

Build Your Georgia Security Deposit Itemization

Complete the fields below to build a state-appropriate itemized statement ready to print, sign, and deliver with any refund balance. Enter the deposit, add each deduction with a specific description, and the generator subtracts the total deductions from the deposit to compute the refund balance automatically. If the deductions exceed the deposit, the tool reports the additional balance the tenant owes instead of a refund. The live summary updates as you type, and the same math is written into the PDF statement.

What a Georgia Itemization Statement Is

Georgia’s security deposit rules live in Title 44, Chapter 7, Article 2 of the Official Code of Georgia Annotated, spanning O.C.G.A. 44-7-30 through 44-7-37. The itemization duty is embedded in 44-7-34. That section gives the landlord two options once the tenancy ends and possession returns: hand back the full deposit, or, if there is cause to keep part of it, deliver a written statement identifying the exact reasons for the retention. The statute expressly requires that statement to include the comprehensive list of damages prepared under 44-7-33. The itemization is the vehicle that carries those exact reasons, line by line, to the tenant.

Two duties travel together in the same envelope. First, the itemization accounts for the money: it shows the original deposit, subtracts each documented deduction, and arrives at the balance. Second, the deposit balance itself must accompany the statement. A landlord who delivers the itemization but holds the undisputed balance pending some further step, or who pays the balance without the statement, has not complied with 44-7-34 even if the numbers are correct. Both the statement and any refund must reach the tenant inside the thirty-day window. The generator above keeps the two aligned by computing the balance directly from the deductions you enter, so the number on the statement is the number you send.

Because the statement is a legal document rather than a courtesy, its tone matters less than its precision. A Georgia magistrate reviewing a contested deposit reads the itemization first, and the specificity of each line does most of the persuading. For the broader framework of escrow, notice, and interest that sits alongside the itemization duty, our Georgia security deposit laws guide walks through the full statutory scheme, and the sibling Georgia security deposit return letter gives you the cover letter that transmits this statement to the tenant.

How the Georgia Thirty-Day Deadline Works

The return-and-statement clock in 44-7-34 runs from a specific event: the landlord obtaining possession of the premises. Within thirty days after that, the landlord must return the full deposit or deliver the itemized statement of deductions together with any balance owed. The deadline is not measured from the lease-end date printed in the contract, and it is not measured from when the landlord finishes the repairs. It runs from possession, which is why the statement should record the possession date explicitly and why the generator above captures it as a separate field.

The trigger event shifts with the facts. A tenant who returns the keys and vacates early starts the thirty-day clock early; a tenant who holds over past the lease term starts it late. Georgia counts the thirty days as calendar days, and weekends and holidays do not pause the count. A landlord who is still gathering contractor estimates on day twenty-eight does not get extra time; the better practice is to itemize from the move-out inspection and dated photographs, attach the estimates that are available, and deliver on time rather than deliver late in search of a perfect number.

Delivery is more forgiving than many landlords expect. Under 44-7-34 the landlord is deemed to have complied by mailing the statement and any payment to the tenant’s last known address by first-class mail. Certified mail is not required by the statute, but it is the strongest documentation choice because it produces an independent record of timely mailing that a landlord can put in front of a judge. The itemization you generate here defaults to certified mail for that reason, while still letting you select plain first-class mail if you prefer to rely on the statutory safe harbor.

The Three-Business-Day Move-Out List Behind the Itemization

The itemization does not spring from thin air; it is built on the paired inspection duty in 44-7-33, the feature that most distinguishes Georgia from other states. Before the tenancy begins, the landlord must present the tenant with a comprehensive written list of any existing damage to the premises, for the tenant’s permanent retention, and the tenant has the right to inspect and either sign or note written dissent. That move-in list fixes the baseline condition of the unit and is the reference point against which every later deduction is measured.

Then, within three business days after termination of the tenancy and the tenant’s vacating of the premises, or the surrender and acceptance of the premises, whichever occurs first, the landlord must inspect the unit and compile a second comprehensive list of any damage that forms the basis of a deposit deduction, with the estimated cost of each item. That move-out list is the raw material of the itemization: each documented item on it becomes a line on the statement. The tenant then has the right to inspect the premises within five business days after termination and vacating to check the accuracy of that list. A tenant present at the inspection may sign the list to confirm it, or may state specifically in writing the items dissented from and sign that statement of dissent.

The timing is strict for a reason: an itemization assembled weeks later from memory carries far less weight than one drawn from a list compiled while the unit was fresh and the damage was visible. Because both lists share the same evidentiary purpose, the Georgia move-in and move-out checklist is the natural companion to this itemization form; the checklist captures the condition, and the itemization converts documented damage into dollars.

What May and May Not Be Itemized

Georgia limits deposit deductions to a short, defensible list, and the itemization must respect it. A landlord may retain deposit funds for the tenant’s failure to fulfill the lease, such as unpaid rent, and for physical damage to the premises that goes beyond ordinary wear and tear. What the landlord may never itemize is the natural aging of the unit. Georgia courts treat normal wear and tear as the gradual, expected deterioration that comes from ordinary living: faded paint, minor carpet wear along walking paths, small nail holes from hanging pictures, and light scuffing near door handles.

Damage is the opposite: harm outside ordinary use that a reasonable tenant could have avoided. Large holes in drywall, burns or heavy staining in carpet, broken fixtures, pet urine saturation, smoke damage from indoor smoking, missing appliances, and unauthorized alterations all sit on the damage side of the line and may be itemized. The discipline the itemization enforces is to keep the two categories apart on the page. A statement that lists a genuine drywall repair alongside a charge for faded paint invites a magistrate to distrust the whole document, because the wear-and-tear line signals that the landlord did not draw the line the statute draws.

Specificity is not a stylistic nicety in Georgia; it is the difference between a defensible deduction and a forfeited one. Each line should name the location, describe the specific condition, state the cost, and reference the supporting receipt or photo. When a line is vague, a court reviewing the deposit under 44-7-35 can read the vagueness itself as evidence that the withholding was improper, and that reading opens the door to treble damages. Our companion Georgia security deposit return letter pairs a cover letter with this statement so the accounting reaches the tenant in a complete, court-ready package.

Deductible versus non-deductible at a glance

Tenant Remedies: Treble Damages and Attorney Fees

The enforcement teeth are in 44-7-35. Subsection (c) provides that any landlord who fails to return any part of a deposit that is required to be returned is liable to the tenant for three times the sum improperly withheld plus reasonable attorney fees. That treble multiplier is what makes a sloppy itemization expensive: a modest improper deduction, once identified by the court, is not merely reversed but tripled, and the tenant’s legal costs are added on top. A statement that overreaches by a few hundred dollars can produce a judgment several times larger.

The statute does give the landlord a narrow escape from the treble portion. A landlord who can show, by a preponderance of the evidence, that the withholding was not intentional and resulted from a bona fide error that occurred despite procedures reasonably designed to avoid such errors, is liable only for the amount actually owed rather than three times that amount. In practice, that defense rewards landlords who keep disciplined records: the move-in list, the timely move-out list, an itemized statement with a line for each documented item, and proof of mailing are exactly the procedures that turn an honest miscalculation into a bona fide error rather than bad faith. The itemization is therefore not just a compliance chore; it is the evidence that anchors the bona fide error defense if a number is ever challenged.

There is also a wind-down rule in 44-7-34. If the letter containing the payment is returned to the landlord undelivered, and the landlord is unable to locate the tenant after reasonable effort, the payment becomes the property of the landlord ninety days after the date it was mailed. That provision protects a diligent landlord from an unreachable tenant, but it does nothing for a landlord who missed the thirty-day deadline or never mailed a complete statement in the first place.

The Small-Landlord Exemption Under 44-7-36

Georgia carves out an exemption that catches many landlords by surprise, and getting it right matters for the itemization. Under 44-7-36, Code Sections 44-7-31, 44-7-32, 44-7-33, and 44-7-35 do not apply to rental units owned by a natural person when that person, the spouse, and the minor children collectively own ten or fewer rental units. The exemption is void, however, for any unit whose management, including rent collection, is performed by a third party for a fee.

Read carefully, the exemption reaches the escrow duty, the move-in and move-out list duty, and, importantly, the treble-damages penalty of 44-7-35. It does not reach 44-7-34. Even an exempt small landlord who keeps any part of a deposit must still return the deposit or deliver a statement of deductions within the thirty days. The practical upshot is that a genuinely exempt small landlord faces a lighter procedural load but is still bound by the core statement-and-return deadline, so producing a clean itemization remains the right move. Because unit counts change, family ownership can be counted in surprising ways, and hiring a manager flips the exemption off, you should verify current O.C.G.A. 44-7-30 et seq. against your exact ownership and management facts before relying on the exemption. When in doubt, itemize as though every section applies; the disciplined paperwork protects you either way.

Common Georgia Itemization Mistakes

The deposit disputes that end badly for Georgia landlords tend to repeat the same handful of itemization errors. Avoiding them is largely a matter of process rather than legal sophistication.

• Lumping charges together. A single line for cleaning or repairs, with no breakdown, is the classic vague itemization that a court can treat as an improper withholding in whole.
• Itemizing wear and tear. Adding a line for faded paint or ordinary carpet wear is not just unrecoverable; it can taint the entire statement and look like the bad faith the treble penalty targets.
• No move-in list. Skipping the required list of existing damage at move-in quietly forfeits the right to itemize damage later, no matter how real the damage is.
• Missing the three-business-day inspection. An itemization built from a late or absent move-out inspection loses the evidentiary weight the statute intended it to carry.
• Holding the balance. Delivering the itemization but withholding the undisputed refund balance violates 44-7-34 even when the deductions are correct.
• Blowing the thirty-day deadline. A late statement is the single most common trigger for a bad-faith claim under 44-7-35.
• No backup for a line. A deduction with no receipt, invoice, or dated photograph is the first line a tenant challenges and the hardest to defend.

Georgia Deposit Statutes at a Glance

The table below maps each governing section to the duty it imposes on the itemization. Use it as a quick reference while completing the statement, and confirm the current text of each section on Georgia’s official portal before you rely on it in a dispute.

For statutory text, consult the official code published by the Georgia General Assembly and the resources of the Georgia Attorney General. Local ordinances in cities such as Atlanta or Savannah can add procedural detail, so a quick check of the relevant municipal code is prudent before delivering the final statement.

Escrow, Interest, and the Deposit the Itemization Accounts For

Before the itemization ever subtracts a dollar, the deposit it accounts for has to have been held correctly. Under 44-7-31, a landlord who is not exempt must place security deposits in an escrow account established for that purpose and used for no other, or, under 44-7-32, post a surety bond in lieu of escrow. Those handling rules are separate from the itemization duty, but they matter to it in a practical way: a landlord who commingled the deposit with operating funds and then produces an itemization is far more exposed if the accounting is challenged, because the record-keeping failure undercuts the credibility of the numbers. The itemization is stronger when it sits on top of a clean escrow trail that shows the deposit was segregated from the day it was received.

Georgia does not impose a statewide requirement that landlords pay interest on residential security deposits, so most itemizations show interest earned as zero. Where a landlord voluntarily paid interest, or a lease term or local ordinance requires it, that interest is added to the deposit before deductions are subtracted, which is why the generator includes a separate interest field. Adding interest into the base increases the amount the landlord is accounting for, and therefore the refund the tenant is owed after deductions, so it should be entered accurately rather than left blank when it applies. When interest does not apply, leaving the field at zero simply means the base of the itemization is the original deposit alone.

The escrow and interest rules also interact with the small-landlord exemption. Because 44-7-36 lifts 44-7-31 and 44-7-32 for a qualifying owner of ten or fewer units, an exempt small landlord is not bound by the escrow-account mandate. That landlord still owes the 44-7-34 itemization and return, so the deposit must still be fully accounted for on the statement even though it was not required to sit in a dedicated escrow account. Keeping the deposit segregated anyway is the safer practice, because it removes any argument that the money was spent and produces a paper trail that supports every line of the eventual itemization.

The Pre-Move-Out Inspection Right in Practice

The tenant’s five-business-day inspection right under 44-7-33 is easy to read past, but it shapes how a careful landlord assembles the itemization. Once the tenancy ends and the tenant vacates, the tenant may inspect the premises within five business days to check the accuracy of the move-out damage list. A tenant who attends and signs the list confirms it; a tenant who attends and dissents must state, specifically and in writing, the items dissented from and sign that statement. A tenant who is given the opportunity and does not inspect keeps the general right to contest the assessed damage later but loses the leverage of a contemporaneous objection.

For the landlord, the practical takeaway is sequencing. The move-out list should be compiled within the three-business-day window, then made available to the tenant so the five-business-day inspection right can run before the itemization is finalized and mailed. When a tenant signs the list without dissent, that signature becomes powerful evidence supporting each line of the itemization; when a tenant dissents on specific items, the landlord knows exactly which lines will be contested and can gather extra documentation for those before the thirty-day deadline. Building the itemization in that order, rather than mailing a finished statement the tenant has never seen, is what converts the inspection right from a trap into a shield.

The inspection right is also where the itemization connects to the broader entry rules. A landlord arranging the move-out inspection is exercising a right of access to a unit the tenant has vacated, and the courtesy and notice practices in our Georgia landlord entry guide carry over even after keys change hands. Documenting who inspected, when, and in whose presence adds another layer of credibility to the statement, because it shows the damage list was compiled through a transparent process rather than reconstructed after the fact.

Two Worked Itemization Examples

The mechanics are easiest to see on concrete numbers. Both examples follow the same rule the generator applies: total deposit plus interest, minus the sum of the itemized deductions, equals the balance. When the balance is positive the tenant is owed a refund; when it is negative the deductions have exceeded the deposit and the tenant owes the difference.

Example one: a partial refund

Suppose the landlord held a security deposit of one thousand five hundred dollars and voluntarily credited twenty-five dollars in interest, for a base of one thousand five hundred twenty-five dollars. The move-out list documented three deductible items: two hundred dollars for a professionally patched and repainted drywall hole in the bedroom, three hundred fifty dollars and fifty cents for carpet replacement in a room with pet-stain saturation, and seventy-five dollars and twenty-five cents for a missing set of window blinds. The itemized deductions total six hundred twenty-five dollars and seventy-five cents. Subtracting that from the one thousand five hundred twenty-five dollar base leaves a refund balance of eight hundred ninety-nine dollars and twenty-five cents, which the landlord encloses with the statement. Each line names the room, the condition, and the cost, and each is backed by a contractor invoice or a dated photograph, so the statement is defensible on its face.

Example two: deductions exceed the deposit

Now suppose the landlord held a five hundred dollar deposit with no interest, and the documented damage was more severe: five hundred dollars to replace a kitchen appliance destroyed beyond repair, plus three hundred dollars in unpaid final-month rent, for total deductions of eight hundred dollars. Subtracting eight hundred dollars from the five hundred dollar deposit leaves a negative balance, meaning the deposit is fully consumed and the tenant owes an additional three hundred dollars. The itemization reports a zero refund and states the additional balance owed by the tenant, and it becomes the demand document if the landlord later pursues the shortfall. In both examples the arithmetic is the same operation; only the sign of the result changes, and the statement is written to handle either outcome without the landlord having to decide the label in advance.

When the Tenant Disputes the Itemization

Even a careful itemization can draw a dispute, and knowing how Georgia handles one shapes how the statement should be written. A tenant who believes a deduction is improper typically starts with a written demand, then may file in magistrate court, Georgia’s small-claims forum, where deposit cases are common and filing is inexpensive. The tenant’s claim under 44-7-35 is that the landlord withheld a sum required to be returned, and the remedy the tenant asks for is three times that sum plus reasonable attorney fees. The landlord defends by producing the itemization, the move-in and move-out lists, the supporting receipts and photographs, and proof of timely mailing.

The itemization is the centerpiece of that defense, which is why its specificity is not just a compliance formality but the landlord’s evidence. A line that reads simply cleaning invites the court to ask what was cleaned, why, and at what rate, and a landlord who cannot answer from the document loses that line and risks the treble multiplier on it. A line that reads professional carpet extraction for pet-urine saturation in the master bedroom, invoice attached, answers those questions on its face. The bona fide error defense that reduces treble liability to the actual amount likewise depends on the paper trail: a landlord who can show a disciplined process, a mistaken number, and no intent to overreach may avoid the multiplier, but only the documentation proves it.

For the tenant’s perspective on the same dispute, and the deadlines a tenant works under, our Georgia landlord-tenant laws overview lays out the broader rights on both sides. The lesson for the landlord drafting an itemization is simple: write every line as though a magistrate will read it, because in a contested case one will.

Itemization Versus the Return Letter, and Who Receives It

Landlords sometimes confuse the itemization with the return letter, and the distinction is worth drawing because each does a different job. The itemization is the statutory statement of deductions itself: the ledger that lists each retained amount and its reason and computes the balance. The return letter is the cover correspondence that transmits that statement and any refund to the tenant. In many Georgia deposit returns the two are combined into a single document, and the statement this generator produces can stand alone or ride inside a letter. When they are separated, the Georgia security deposit return letter supplies the transmittal wrapper while this itemization supplies the accounting it carries. What the statute cares about is that the exact reasons for any retention, drawn from the 44-7-33 list, reach the tenant within thirty days along with the balance; whether that arrives as one page or two is a matter of format.

Addressing the itemization correctly is its own small discipline. Where multiple tenants signed one lease, the safest practice is to name every tenant on the statement and send it to the forwarding or last known address the lease or the tenants provided, because a co-tenant left off the document can later claim the accounting was never properly delivered. When tenants have scattered to different addresses, sending a copy to each named tenant removes the argument. The deposit itself is generally treated as a single sum tied to the tenancy rather than divided per tenant, so the itemization accounts for the whole deposit and returns one balance; how the co-tenants split that balance among themselves is their arrangement, not the landlord’s to allocate on the statement.

Documenting Delivery and Retaining the File

The thirty-day compliance clock is satisfied by delivery, and delivery is the piece landlords most often fail to prove. Under 44-7-34 first-class mail to the last known address is deemed compliant, so a landlord who mails on time has met the statute even if the tenant claims the letter never arrived. The evidentiary weakness of plain first-class mail is that it leaves no independent record of the mailing date. Certified mail with return receipt closes that gap by producing a postmarked record and, ideally, a signature, which is why the statement defaults to certified mail. A landlord who chooses first-class mail for the statutory safe harbor should still note the mailing date and, where possible, obtain a certificate of mailing, which proves the date without the cost of certified service.

Retention is the final habit that protects the itemization long after it is sent. Georgia deposit disputes can surface months after the tenant moves out, and a landlord who has kept the complete file answers a claim quickly and credibly. That file should include the signed itemized statement, the move-in existing-damage list, the three-business-day move-out list, the dated photographs at both ends, the receipts and invoices behind each deduction, and the mailing receipt or certificate. Keeping the package together for several years, rather than scattering it across folders, means the treble-damages claim that arrives out of the blue meets a landlord who can lay the whole record on the table at once.

Best Practices Before You Deliver

A defensible itemization is built from ordinary discipline applied consistently. The steps below turn the statute into a repeatable routine.

• Photograph everything at both ends. Date-stamped move-in and move-out photos are the backbone of every line on the statement.
• Run the move-out inspection on time. Calendar the three-business-day deadline the moment the tenant vacates and invite the tenant to attend.
• Give every deduction its own line. One line per item, with a location, a description, and a cost; never combine unrelated charges.
• Attach backup to each line. Pair every deduction with a receipt, invoice, or estimate, and reference it on the statement.
• Leave wear and tear off entirely. If an item is borderline, err toward not itemizing it; the treble risk dwarfs the small recovery.
• Send the balance with the statement. Enclose any refund with the itemization and deliver both within thirty days, by certified mail where possible.
• Retain the full file. Keep the signed statement, both lists, photos, invoices, and the mailing receipt for several years in case the tenant later sues.

Prevention starts even earlier, at the application stage. The cleanest itemizations come from tenants who were screened well before they ever received keys, because reliable tenants tend to leave units in returnable condition and produce shorter statements. A thorough tenant screening process that reviews credit, prior evictions, and rental history is the least expensive form of deposit protection there is, and it is far cheaper than litigating a treble-damages claim after a bad move-out. Landlords who want to start a report can begin at the applicant and landlord screening portal.

Frequently Asked Questions

What is a Georgia security deposit itemization?

It is the written statement of deductions a Georgia landlord must deliver whenever any part of a deposit is retained. Under O.C.G.A. 44-7-34, the statement must identify the exact reasons for the retention and include the comprehensive damage list prepared under 44-7-33. The itemization is that statement, structured line by line, delivered with any refund balance within thirty days of regaining possession.

How many days does a landlord have to deliver the itemization?

Thirty days. Under 44-7-34, within thirty days after regaining possession the landlord must return the full deposit or deliver the itemized statement of deductions together with any refund balance. Mailing the statement and payment to the tenant’s last known address by first-class mail is deemed compliant delivery.

Does each deduction have to be specific?

Yes. Each line must state the exact reason for the retention. Vague lump-sum entries with no description are routinely struck down and can be read as bad faith under 44-7-35. Name the location, describe the condition, state the cost, and reference the supporting receipt or photo on every line.

Can a landlord itemize normal wear and tear?

No. Georgia allows deductions only for lease breaches such as unpaid rent and for damage beyond ordinary wear and tear. Faded paint, minor carpet wear, small nail holes, and light scuffing are wear and tear and must be left off the itemization.

What is the penalty for an improper itemization?

O.C.G.A. 44-7-35(c) makes a landlord who improperly withholds any part of a deposit liable for three times the sum improperly withheld plus reasonable attorney fees. The landlord avoids the treble portion only by proving a bona fide, unintentional error made despite reasonable procedures.

Does the move-in list affect the itemization?

Yes. Under 44-7-33 the landlord must give the tenant a move-in list of existing damage. If the landlord fails to provide it, the landlord loses the right to keep deposit funds for damage claims, subject to narrow exceptions. The move-in and move-out lists together define what may lawfully appear on the itemization.

Are small landlords exempt from the itemization rules?

Partly. Under 44-7-36, owners of ten or fewer units, counting the owner, spouse, and minor children, are exempt from Sections 44-7-31, 44-7-32, 44-7-33, and 44-7-35, unless a third party manages the unit for a fee. The thirty-day return-and-statement duty under 44-7-34 still applies. Verify current O.C.G.A. 44-7-30 et seq. for your exact facts.

Must the refund balance accompany the itemization?

Yes. Under 44-7-34 the landlord must return any portion of the deposit not lawfully retained together with the written statement. Delivering the itemization without the balance, or the balance without the statement, does not comply. Both must reach the tenant within the thirty-day window.

Related Georgia Forms and Resources