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GeorgiaSB 1412025-2026 Regular SessionSenateWALLET

Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Sponsored By: John Albers (Republican), Jason Anavitarte (Republican), Matt Brass (Republican), Clint Dixon (Republican), Drew Echols (Republican), Steve Gooch (Republican), Marty Harbin (Republican), Bo Hatchett (Republican), Mike Hodges (Republican), Chuck Hufstetler (Republican), Steven McNeel (Republican), Randy Robertson (Republican), Ed Setzler (Republican), Brian Strickland (Republican), Sam Watson (Republican), Rick Williams (Republican)

Became Law

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

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

More time to fight Georgia tax bills

Beginning July 1, 2025, key Georgia tax deadlines move from 30 to 45 days. You have 45 days to protest a proposed assessment or license fee, and 45 days before a mailed assessment becomes final. For most state taxes and licenses (not ad valorem or income taxes), payment is due with your return or within 45 days after notice. If you paid under written protest, file your refund claim within 45 days and give a copy to the collecting officer; after a protest decision, you have 45 days to sue for a refund. You also have 45 days to start an appeal to the Tax Tribunal or superior court; if you choose superior court, file the surety bond or other security within 45 days. The commissioner must wait 45 days after mailing notice before suing to collect.

More time for business tax appeals

Beginning July 1, 2025, if your motor fuel license is canceled, you have 45 days to present information or seek a hearing to reinstate it. If the commissioner denies your corporate income apportionment petition, you have 45 days to file an appeal.

Sponsors & Cosponsors

Sponsors

  • John Albers

    Republican • Senate

  • Jason Anavitarte

    Republican • Senate

  • Matt Brass

    Republican • Senate

  • Clint Dixon

    Republican • Senate

  • Drew Echols

    Republican • Senate

  • Steve Gooch

    Republican • Senate

  • Marty Harbin

    Republican • Senate

  • Bo Hatchett

    Republican • Senate

  • Mike Hodges

    Republican • Senate

  • Chuck Hufstetler

    Republican • Senate

  • Steven McNeel

    Republican • Senate

  • Randy Robertson

    Republican • Senate

  • Ed Setzler

    Republican • Senate

  • Brian Strickland

    Republican • Senate

  • Sam Watson

    Republican • Senate

  • Rick Williams

    Republican • Senate

Cosponsors

  • Soo Hong

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 293 • No: 27

House vote • 3/31/2025

PASSAGE

Yes: 166 • No: 0

Senate vote • 3/31/2025

AGREE TO HOUSE SUBSTITUTE

Yes: 47 • No: 6

Senate vote • 2/27/2025

MOTION TO ENGROSS

Yes: 29 • No: 21

Senate vote • 2/27/2025

PASSAGE BY SUBSTITUTE

Yes: 51 • No: 0

Actions Timeline

  1. Effective Date

    7/1/2025

  2. Senate Date Signed by Governor

    5/14/2025Senate

  3. Act 290

    5/14/2025

  4. Senate Sent to Governor

    4/7/2025Senate

  5. House Third Readers

    3/31/2025House

  6. House Passed/Adopted By Substitute

    3/31/2025House

  7. Senate Agreed House Amend or Sub

    3/31/2025Senate

  8. House Committee Favorably Reported By Substitute

    3/13/2025House

  9. House Second Readers

    3/3/2025House

  10. House First Readers

    2/28/2025House

  11. Senate Engrossed

    2/27/2025Senate

  12. Senate Third Read

    2/27/2025Senate

  13. Senate Passed/Adopted By Substitute

    2/27/2025Senate

  14. Senate Read Second Time

    2/21/2025Senate

  15. Senate Committee Favorably Reported By Substitute

    2/20/2025Senate

  16. Senate Read and Referred

    2/12/2025Senate

  17. Senate Hopper

    2/11/2025Senate

Bill Text

  • SB 141/AP* (v9)

    PDF

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