PRIA Logo™
GeorgiaHB 3922025-2026 Regular SessionHouse

Georgia Tax Court; certain events; revise dates

Sponsored By: Stan Gunter (Republican), Rob Leverett (Republican), Charles Martin (Republican), Mary Oliver (Democrat), Matt Reeves (Republican)

Signed by Governor

JudiciaryGeneral Bill

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Taxpayers can use Georgia court earlier

Starting July 1, 2026, people can bring qualifying tax disputes to the Georgia Tax Court, one month earlier than planned. Relief is available under Georgia Code Sections 48-2-18, 48-2-35, 48-2-59, 48-5-519, 48-6-7, 48-6-76, and 48-7-31(d)(2)(C). The court also hears requests for legal rulings on State Revenue Commissioner rules covering taxes the commissioner administers under Title 48. Those requests must fall under Georgia Code Section 50-13-10(a).

Georgia Tax Court judge starts earlier

The first chief judge’s four-year term starts April 1, 2026, instead of July 1, 2026. The judge must be appointed by July 1, 2025, and approved by December 31, 2025. Beginning April 1, 2026, the judge can do court setup work and receives judge pay only while doing that work. The chief judge serves statewide and can be reappointed for any number of consecutive four-year terms. Reappointments and appointments to fill vacancies follow the law’s judge appointment and approval process.

Tax cases move; opting out risks dismissal

Contested cases pending before the Georgia Tax Tribunal on June 30, 2026, automatically move to the Tax Court July 1. Transferred cases follow the Tax Court’s governing rules, and the revenue commissioner cannot block the move. To stop transfer, petitioners must submit a written demand to the Tribunal by December 31, 2025. That demand must request a hearing or other resolution completed before June 30, 2026; cases unresolved by June 30 are dismissed. The court must also set automatic-transfer rules for timely Tribunal petitions filed July 1, 2026, through December 30, 2026. Those new petitions must involve matters within the Tax Court’s authority.

Sponsors & Cosponsors

Sponsors

  • Stan Gunter

    Republican • House

  • Rob Leverett

    Republican • House

  • Charles Martin

    Republican • House

  • Mary Oliver

    Democrat • House

  • Matt Reeves

    Republican • House

Cosponsors

  • Brian Strickland

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 218 • No: 0

Senate vote • 3/25/2025

PASSAGE

Yes: 54 • No: 0

House vote • 2/26/2025

PASSAGE

Yes: 164 • No: 0 • Other: 4

Actions Timeline

  1. Effective Date

    7/1/2025

  2. House Date Signed by Governor

    5/14/2025House

  3. Act 263

    5/14/2025

  4. House Sent to Governor

    4/7/2025House

  5. Senate Third Read

    3/25/2025Senate

  6. Senate Passed/Adopted

    3/25/2025Senate

  7. Senate Read Second Time

    3/18/2025Senate

  8. Senate Committee Favorably Reported

    3/13/2025Senate

  9. Senate Read and Referred

    2/27/2025Senate

  10. House Third Readers

    2/26/2025House

  11. House Passed/Adopted

    2/26/2025House

  12. House Committee Favorably Reported

    2/21/2025House

  13. House Second Readers

    2/13/2025House

  14. House First Readers

    2/12/2025House

  15. House Hopper

    2/11/2025House

Bill Text

  • HB 392/AP* (v3)

    PDF

Related Bills

Back to State Legislation