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), John F. Kennedy (Republican), Randy Robertson (Republican), Ed Setzler (Republican), Brian Strickland (Republican), Sam Watson (Republican), Rick Williams (Republican)

Signed by Governor

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

7 provisions identified: 6 benefits, 0 costs, 1 mixed.

Historic property owners get longer tax breaks

Beginning July 1, 2025, counties can extend existing property-tax breaks for qualifying income-producing rehabilitated historic or landmark historic property. County approval allows up to 12 additional years beyond the existing 9-year period, for up to 21 years total. The extension keeps the existing state methods for calculating property value. It extends the current program rather than creating a new one. Properties can qualify for further extensions after later rehabilitation while continuing to meet the program's requirements.

More time before Georgia tax collection

Beginning July 1, 2025, covered state taxes and license charges are due with the return or within 45 days after notice, as applicable. The notice-based deadline rises from 30 days; income and property taxes are excluded, and other laws can set different deadlines. The commissioner must also wait 45 days, rather than 30, after mailing notice before suing to collect unpaid tax. These longer periods do not cancel the debt. Once collection starts, the commissioner can collect admitted liabilities along with assessed penalties and costs.

More time to challenge Georgia taxes

Beginning July 1, 2025, the usual deadline to protest proposed Georgia taxes or license fees increases from 30 to 45 days; notices may set another deadline. When an assessment allows an appeal, you have 45 days after notice to appeal in writing before it becomes final. You also have 45 days after the commissioner's decision to appeal to the Georgia Tax Tribunal or superior court. Superior-court appeals generally still require a bond or other security, now due within 45 days; the existing real-property exception remains. Tribunal appeals do not require that security, and appeals are also allowed after the state records a tax execution.

More time to recover Georgia refunds

Beginning July 1, 2025, you have 45 days instead of 30 to protest a fully or partly denied Georgia refund. You and the commissioner can extend that deadline by written agreement during the protest period or an existing extension. After the commissioner decides a valid protest, you have 45 days to file an action to recover the refund. For intangible recording tax paid under written protest, the refund-claim deadline also rises from 30 to 45 days after payment. You must file a copy with the collecting officer or successor within those same 45 days.

Fuel businesses get longer license-restoration windows

Beginning July 1, 2025, Georgia motor fuel license holders have 45 days after cancellation to provide information supporting reinstatement. The old deadline was 30 days. Information can be provided at a hearing or otherwise within that period. The commissioner can restore the license when the information shows that reinstatement is appropriate; restoration is not automatic.

Corporations get longer tax appeal deadlines

Beginning July 1, 2025, corporations have 45 days instead of 30 to appeal a denied request for a different income-allocation method. The deadline runs from the date of the commissioner's denial notice. This change does not itself change how corporate income is divided among states or taxed.

Federal tax changes trigger Georgia deadlines

Beginning July 1, 2025, affected taxpayers must file a Georgia return within 180 days after a federal income change's final determination. Generally, that means no further federal changes remain. For amended federal returns, refund claims, administrative adjustment requests, and specified similar reports, the document's filing date starts the clock. Georgia generally has one year after the adjusted state return is filed to assess resulting tax; taxpayers have one year to claim related refunds. A late federal report received after the original Georgia filing can give the commissioner up to five years to assess revisions. The rules also cover combined or consolidated groups and specified federal partnership adjustments. The commissioner can set thresholds exempting small federal changes from these timing rules.

Sponsors & Cosponsors

Cosponsors

Soo Hong
Republican • House

Roll Call Votes

All Roll Calls

Yes: 293 • No: 27

Senate vote • 3/31/2025

AGREE TO HOUSE SUBSTITUTE

Yes: 47 • No: 6 • Other: 1

House vote • 3/31/2025

PASSAGE

Yes: 166 • No: 0 • Other: 9

Senate vote • 2/27/2025

PASSAGE BY SUBSTITUTE

Yes: 51 • No: 0 • Other: 1

Senate vote • 2/27/2025

MOTION TO ENGROSS

Yes: 29 • No: 21 • Other: 3

Actions Timeline

Effective Date
7/1/2025
Senate Date Signed by Governor
5/14/2025Senate
Act 290
5/14/2025
Senate Sent to Governor
4/7/2025Senate
House Third Readers
3/31/2025House
House Passed/Adopted By Substitute
3/31/2025House
Senate Agreed House Amend or Sub
3/31/2025Senate
House Committee Favorably Reported By Substitute
3/13/2025House
House Second Readers
3/3/2025House
House First Readers
2/28/2025House
Senate Engrossed
2/27/2025Senate
Senate Third Read
2/27/2025Senate
Senate Passed/Adopted By Substitute
2/27/2025Senate
Senate Read Second Time
2/21/2025Senate
Senate Committee Favorably Reported By Substitute
2/20/2025Senate
Senate Read and Referred
2/12/2025Senate
Senate Hopper
2/11/2025Senate

Bill Text

SB 141/AP* (v9)
PDF

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