All Roll Calls
Yes: 218 • No: 0
GeorgiaHB 3922025-2026 Regular SessionHouseWALLET
Georgia Tax Court; certain events; revise dates
Sponsored By: Stan Gunter (Republican), Rob Leverett (Republican), Charles Martin (Republican), Mary Oliver (Democrat), Matt Reeves (Republican)
Became Law
JudiciaryGeneral Bill
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Georgia Tax Court leadership timeline and terms
The state must appoint the first chief judge by July 1, 2025. The appointment must be approved by December 31, 2025. The judge’s first term starts April 1, 2026. Starting April 1, 2026, the judge may run setup work and is paid as a judge. The chief judge serves a four-year term and may be reappointed. Vacancies use the same appointment and approval steps. The chief judge serves the whole state of Georgia.
Tax Court opens and cases transfer
Starting July 1, 2026, the Georgia Tax Court accepts cases under listed state tax laws. The court can also decide if a state revenue rule applies to taxes. All contested cases still at the Tax Tribunal on June 30, 2026 move to the Tax Court on July 1, 2026. The court sets rules to move written petitions filed at the Tribunal from July 1 to December 31, 2026. If you want to stay at the Tribunal, file a written demand by December 31, 2025. Your demand must ask for a hearing or resolution to finish before June 30, 2026. If it is not resolved by June 30, 2026, the case is dismissed. The state revenue commissioner cannot ask to stop a transfer.
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
Senate vote • 3/25/2025
PASSAGE
Yes: 54 • No: 0
House vote • 2/26/2025
PASSAGE
Yes: 164 • No: 0
Actions Timeline
Effective Date
7/1/2025House Date Signed by Governor
5/14/2025HouseAct 263
5/14/2025House Sent to Governor
4/7/2025HouseSenate Third Read
3/25/2025SenateSenate Passed/Adopted
3/25/2025SenateSenate Read Second Time
3/18/2025SenateSenate Committee Favorably Reported
3/13/2025SenateSenate Read and Referred
2/27/2025SenateHouse Third Readers
2/26/2025HouseHouse Passed/Adopted
2/26/2025HouseHouse Committee Favorably Reported
2/21/2025HouseHouse Second Readers
2/13/2025HouseHouse First Readers
2/12/2025HouseHouse Hopper
2/11/2025House
Bill Text
HB 392/AP* (v3)
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