# Georgia HB 392: Georgia Tax Court; certain events; revise dates

Georgia HB 392, Georgia Tax Court; certain events; revise dates, is a 2025-2026 Regular Session House bill sponsored by Stan Gunter (Republican), Rob Leverett (Republican), Charles Martin (Republican) and 2 others; status signed, last action 2025-07-01 (Effective Date) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-HB392-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 392
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Georgia Tax Court; certain events; revise dates
- Status: signed
- Chamber: House
- Introduced: 2025-02-11
- Last action: 2025-07-01, Effective Date
- Sponsors: Stan Gunter (Republican), Rob Leverett (Republican), Charles Martin (Republican), Mary Oliver (Democrat), Matt Reeves (Republican)
- Cosponsors: 1
- Subjects: Judiciary, General Bill
- Touches household money: no
- Roll calls: 2 (218 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Taxpayers can use Georgia court earlier: benefit, low. 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 St…
- Georgia Tax Court judge starts earlier: benefit, low. 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…
- Tax cases move; opting out risks dismissal: mixed, low. 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 Tribu…

## Sponsors and cosponsors

- Sponsor: Stan Gunter (Republican), House
- Sponsor: Rob Leverett (Republican), House
- Sponsor: Charles Martin (Republican), House
- Sponsor: Mary Oliver (Democrat), House
- Sponsor: Matt Reeves (Republican), House
- Cosponsor: Brian Strickland (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-25 | Senate | PASSAGE | pass | 54 | 0 |   |
| 2025-02-26 | House | PASSAGE | pass | 164 | 0 | 4 |

## Actions (15)

- 2025-07-01: Effective Date
- 2025-05-14: House Date Signed by Governor (House)
- 2025-05-14: Act 263
- 2025-04-07: House Sent to Governor (House)
- 2025-03-25: Senate Third Read (Senate)
- 2025-03-25: Senate Passed/Adopted (Senate)
- 2025-03-18: Senate Read Second Time (Senate)
- 2025-03-13: Senate Committee Favorably Reported (Senate)
- 2025-02-27: Senate Read and Referred (Senate)
- 2025-02-26: House Third Readers (House)
- 2025-02-26: House Passed/Adopted (House)
- 2025-02-21: House Committee Favorably Reported (House)
- 2025-02-13: House Second Readers (House)
- 2025-02-12: House First Readers (House)
- 2025-02-11: House Hopper (House)

## Bill text

- HB 392/AP* (v3): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/237150)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 392/AP* (v3) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/237150)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB392-2025-2026 (as of 2026-10-19).