SB141: SB141 Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Under current Georgia law, a taxpayer who disagrees with a state tax assessment, refund denial, or other decision by the Department of Revenue generally has only 30 days to file a written protest or appeal. Senate Bill 141 rewrites more than a dozen sections of Title 48 of the Official Code of Georgia Annotated to change that window to 45 days across refund claims, proposed assessments, license fee disputes, motor fuel license reinstatement, intangible recording tax protests, and corporate income tax apportionment appeals. The bill also clarifies how the 'final determination date' is calculated when a taxpayer's federal income tax return is changed or corrected, adding a rule for adjustments that come from an amended federal return or similar filing. Separately, it allows county governing authorities to extend the preferential property tax assessment period for rehabilitated and landmark historic income-producing properties by up to 12 additional years beyond the current nine-year term. The law took effect July 1, 2025.

• Extends the deadline to file a written protest or appeal of a Georgia tax assessment, refund denial, or license fee decision from 30 days to 45 days across many Code sections in Title 48.
• Extends from 30 to 45 days the window for filing a refund claim after an intangible recording tax payment made under protest (O.C.G.A. § 48-6-76).
• Extends from 30 to 45 days the time to appeal a denied corporate income tax apportionment petition (O.C.G.A. § 48-7-31).
• Adds a rule clarifying the 'final determination date' for federal income tax adjustments that result from an amended federal return, refund claim, or administrative adjustment request (O.C.G.A. § 48-7-82).
• Allows a county governing authority to approve up to 12 additional years of preferential tax assessment for rehabilitated or landmark historic income-producing property beyond the current nine-year period (O.C.G.A. §§ 48-5-7.2, 48-5-7.3).
• Extends from 30 to 45 days the period a canceled motor fuel distributor license can be reinstated after a hearing (O.C.G.A. § 48-9-12).

Georgia taxpayers who dispute state tax assessments or refund denials, corporations appealing income apportionment decisions, motor fuel distributors with canceled licenses, owners of historic income-producing real estate, county governing authorities that approve extended historic property tax breaks, and the Georgia Department of Revenue and Georgia Tax Tribunal that process these disputes.

Taxpayers and businesses would get an extra two weeks to prepare and file protests or appeals against state tax decisions, giving them more time to gather documents or seek advice. Owners of historic income-producing properties could keep a tax break longer if their county approves, potentially affecting property tax revenue and preservation incentives.

• Part I, Sections 1-1 through 1-10 change the protest and appeal deadline from 30 to 45 days in Code Sections 48-2-35, 48-2-38, 48-2-45, 48-2-46, 48-2-54, 48-2-59, 48-6-76, 48-7-31, and 48-9-12.
• Section 1-9 revises O.C.G.A. § 48-7-82 to add a new final determination date rule for federal adjustments arising from an amended federal return, refund claim, or administrative adjustment request.
• Part II, Section 2-1 amends O.C.G.A. § 48-5-7.2 to let county governing authorities extend preferential assessment for rehabilitated historic income-producing property up to 12 additional years past the nine-year term.
• Part II, Section 2-2 makes the same 12-year extension option available for landmark historic income-producing property under O.C.G.A. § 48-5-7.3.
• Part III sets the effective date of July 1, 2025, and repeals conflicting laws.

1. 2025-05-14Effective Date 2025-07-01
2. 2025-05-14Act 290
3. 2025-05-14Senate Date Signed by Governor (Senate)
4. 2025-04-07Senate Sent to Governor (Senate)
5. 2025-03-31Senate Agreed House Amend or Sub (Senate)
6. 2025-03-31House Passed/Adopted By Substitute (House)
7. 2025-03-31House Third Readers (House)
8. 2025-03-13House Committee Favorably Reported By Substitute (House)

• Bo Hatchett (R, SD-050)Primary sponsor
• Chuck Hufstetler (R, SD-052)
• John Albers (R, SD-056)
• John Kennedy (R, SD-018)
• Jason Anavitarte (R, SD-031)
• Matt Brass (R, SD-006)
• Randy Robertson (R, SD-029)
• Steve Gooch (R, SD-051)
• Marty Harbin (R, SD-016)
• Mike Hodges (R, SD-003)
• Ricky Williams (R, SD-025)
• Brian Strickland (R, SD-042)
• Drew Echols (R, SD-049)
• Sam Watson (R, SD-011)
• Clint Dixon (R, SD-045)
• Ed Setzler (R, SD-037)
• Soo Hong (R, HD-103)

1. PassedSenate voteFebruary 27, 2025

   29 yea, 21 nay (3 not voting, 3 absent)

   Motion To Engross: Senate Vote #99

2. PassedSenate voteFebruary 27, 2025

   51 yea, 0 nay (1 not voting, 4 absent)

   Passage By Substitute: Senate Vote #103

3. PassedHouse voteMarch 31, 2025

   166 yea, 0 nay (9 not voting, 5 absent)

   Passage: House Vote #343

4. PassedSenate voteMarch 31, 2025

   47 yea, 6 nay (1 not voting, 2 absent)

   Agree To House Substitute: Senate Vote #369

• property taxes
• tax appeals
• historic preservation
• state tax administration
• corporate taxation