HB392: HB392 Georgia Tax Court; certain events; revise dates

Georgia created a new Tax Court under Chapter 5B of Title 15 of the Official Code of Georgia Annotated to handle disputes over state taxes, replacing the current Georgia Tax Tribunal. This bill changes several of the dates written into that law for how the transition happens. It moves the chief court judge's term start from July 1, 2026 to April 1, 2026, and moves the date the court can begin accepting cases from August 1, 2026 to July 1, 2026. It also rewrites how pending Tax Tribunal cases move to the new court: instead of a case-by-case transfer process tied to written demands, all contested cases still pending before the Tax Tribunal as of June 30, 2026 will automatically transfer to the new Tax Court on July 1, 2026. Taxpayers who want their case to stay with the Tribunal must file a written demand by December 31, 2025, and get a resolution before June 30, 2026, or the case is dismissed.

• Moves the Georgia Tax Court chief judge's term start date from July 1, 2026 to April 1, 2026 (O.C.G.A. § 15-5B-4).
• Moves the date the Tax Court can begin taking petitions and exercising jurisdiction from August 1, 2026 to July 1, 2026 (O.C.G.A. § 15-5B-11).
• Replaces the prior case-by-case transfer rule with an automatic transfer: all contested cases still pending before the Georgia Tax Tribunal as of June 30, 2026 move to the new court on July 1, 2026 (O.C.G.A. § 15-5B-12).
• Directs the Tax Court to write rules for automatically transferring petitions filed with the Tax Tribunal between July 1, 2026 and December 31, 2026.
• Requires taxpayers who want their pending Tax Tribunal case to stay there, rather than transfer, to file a written demand by December 31, 2025 and get it resolved by June 30, 2026, or the case is dismissed.
• Bars the state revenue commissioner from requesting that a case not be transferred to the new court.

Taxpayers and businesses with pending disputes before the Georgia Tax Tribunal, the tribunal itself, the newly created Georgia Tax Court and its chief judge, and the state revenue commissioner, who administers taxes under Title 48 and is barred from blocking case transfers.

Taxpayers with cases currently at the Georgia Tax Tribunal will see their disputes move to the new Tax Court on an earlier and more automatic timeline, and those who want to stay with the Tribunal face a firm December 31, 2025 deadline to say so or risk dismissal if unresolved by mid-2026.

• Section 1 changes the chief court judge's term start date in O.C.G.A. § 15-5B-4 from July 1, 2026 to April 1, 2026, affecting when the judge can perform administrative duties and earn compensation.
• Section 2 changes the date the Tax Court gains jurisdiction to hear tax petitions under O.C.G.A. § 15-5B-11 from August 1, 2026 to July 1, 2026.
• Section 3 rewrites O.C.G.A. § 15-5B-12(i) so that all contested cases pending before the Georgia Tax Tribunal as of June 30, 2026 automatically transfer to the Tax Court on July 1, 2026, rather than transferring only when a party files a new petition or demand.
• Section 3 also requires petitioners who want to keep their case at the Tribunal to file a written demand by December 31, 2025, get a resolution by June 30, 2026, or have the case dismissed.
• Section 3 directs the Tax Court to set rules for automatically transferring petitions filed with the Tribunal between July 1, 2026 and December 31, 2026.
• Section 4 repeals conflicting laws.

1. 2025-05-14Effective Date 2025-07-01
2. 2025-05-14Act 263
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-25Senate Passed/Adopted (Senate)
6. 2025-03-25Senate Third Read (Senate)
7. 2025-03-18Senate Read Second Time (Senate)
8. 2025-03-13Senate Committee Favorably Reported (Senate)

• Charles Martin (R, HD-049)Primary sponsor
• Stan Gunter (R, HD-008)
• Mary Oliver (D, HD-084)
• Matt Reeves (R, HD-099)
• Rob Leverett (R, HD-123)
• Brian Strickland (R, SD-042)

1. PassedHouse voteFebruary 26, 2025

   164 yea, 0 nay (4 not voting, 12 absent)

   Passage: House Vote #93

2. PassedSenate voteMarch 25, 2025

   54 yea, 0 nay (0 not voting, 2 absent)

   Passage: Senate Vote #283

• Georgia Tax Court
• tax disputes
• state government courts
• Georgia Tax Tribunal