# Georgia SB 141: Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Georgia SB 141, Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend, is a 2025-2026 Regular Session Senate bill sponsored by John Albers (Republican), Jason Anavitarte (Republican), Matt Brass (Republican) and 13 others; status signed, last action 2025-07-01 (Effective Date); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB141-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 141
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-11
- Last action: 2025-07-01, Effective Date
- Sponsors: 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)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 4 (293 yes, 27 no in all)
- Economic provisions PRIA read: 7

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Historic property owners get longer tax breaks: benefit, high. 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 existi…
- More time before Georgia tax collection: benefit, low. 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…
- More time to challenge Georgia taxes: benefit, low. 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 t…
- More time to recover Georgia refunds: benefit, low. 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 f…
- Fuel businesses get longer license-restoration windows: benefit, low. 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 infor…
- Corporations get longer tax appeal deadlines: benefit, low. 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: mixed, low. 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 r…

## Sponsors and cosponsors

- Sponsor: John Albers (Republican), Senate
- Sponsor: Jason Anavitarte (Republican), Senate
- Sponsor: Matt Brass (Republican), Senate
- Sponsor: Clint Dixon (Republican), Senate
- Sponsor: Drew Echols (Republican), Senate
- Sponsor: Steve Gooch (Republican), Senate
- Sponsor: Marty Harbin (Republican), Senate
- Sponsor: Bo Hatchett (Republican), Senate
- Sponsor: Mike Hodges (Republican), Senate
- Sponsor: Chuck Hufstetler (Republican), Senate
- Sponsor: John F. Kennedy (Republican), Senate
- Sponsor: Randy Robertson (Republican), Senate
- Sponsor: Ed Setzler (Republican), Senate
- Sponsor: Brian Strickland (Republican), Senate
- Sponsor: Sam Watson (Republican), Senate
- Sponsor: Rick Williams (Republican), Senate
- Cosponsor: Soo Hong (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-31 | Senate | AGREE TO HOUSE SUBSTITUTE | pass | 47 | 6 | 1 |
| 2025-03-31 | House | PASSAGE | pass | 166 | 0 | 9 |
| 2025-02-27 | Senate | PASSAGE BY SUBSTITUTE | pass | 51 | 0 | 1 |
| 2025-02-27 | Senate | MOTION TO ENGROSS | pass | 29 | 21 | 3 |

## Actions (17)

- 2025-07-01: Effective Date
- 2025-05-14: Senate Date Signed by Governor (Senate)
- 2025-05-14: Act 290
- 2025-04-07: Senate Sent to Governor (Senate)
- 2025-03-31: House Third Readers (House)
- 2025-03-31: House Passed/Adopted By Substitute (House)
- 2025-03-31: Senate Agreed House Amend or Sub (Senate)
- 2025-03-13: House Committee Favorably Reported By Substitute (House)
- 2025-03-03: House Second Readers (House)
- 2025-02-28: House First Readers (House)
- 2025-02-27: Senate Engrossed (Senate)
- 2025-02-27: Senate Third Read (Senate)
- 2025-02-27: Senate Passed/Adopted By Substitute (Senate)
- 2025-02-21: Senate Read Second Time (Senate)
- 2025-02-20: Senate Committee Favorably Reported By Substitute (Senate)
- 2025-02-12: Senate Read and Referred (Senate)
- 2025-02-11: Senate Hopper (Senate)

## Bill text

- SB 141/AP* (v9): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/238573)

## 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
- [SB 141/AP* (v9) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/238573)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB141-2025-2026 (as of 2026-10-12).