Georgia CommonsHouse · Introduced · 2025-2026 Regular Session
HB 1360: Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits
Last action February 19, 2026 · House Second Readers
A Georgia House bill would bar taxpayers from filing class action claims to recover overpaid county or municipal taxes and license fees, requiring each refund claim to be filed individually.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
Georgia law (O.C.G.A. § 48-5-380) lets taxpayers seek refunds from counties and cities when they have overpaid taxes or license fees, and it sets rules for how and when those refund claims and lawsuits must be filed. This bill adds a new provision to that law saying a taxpayer cannot file a refund claim on behalf of a class of other taxpayers who claim to be in the same situation. In practice, this means each taxpayer seeking a refund of local taxes or fees would have to file their own individual claim rather than joining or leading a group claim that covers many similarly affected taxpayers at once. The bill would take effect immediately upon the Governor's signature or upon becoming law without the Governor's signature, and it repeals any conflicting laws.
What the bill does
- Adds a new subsection (h) to Georgia's local tax refund law (O.C.G.A. § 48-5-380) barring taxpayers from filing refund claims on behalf of a class of similarly situated taxpayers.
- Leaves the rest of the existing refund process, including deadlines and county or municipal approval authority, unchanged.
- Sets the effective date as immediately upon the Governor's signature or upon the bill becoming law without signature.
- Repeals any existing laws that conflict with the new no-class-action rule.
Who it affects
Taxpayers who believe they were overcharged on county or municipal taxes or license fees, especially those who might otherwise band together in a group claim; county and municipal governments that process refund claims; and attorneys who represent groups of taxpayers in refund disputes.
Why it matters
Taxpayers who overpay local taxes or license fees would have to pursue refunds one by one instead of joining a single class claim, which could make it harder and more costly for groups of similarly affected people to recover money from counties or cities.
Key provisions
- Section 1 adds subsection (h) to O.C.G.A. § 48-5-380, stating a refund claim may not be submitted by a taxpayer on behalf of a class of other taxpayers alleged to be similarly situated.
- Section 2 sets the effective date as upon the Governor's approval or upon the bill becoming law without approval.
- Section 3 repeals any conflicting laws.
From the bill
“A claim for refund may not be submitted by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated.”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House Judiciary Committee, March 4, 2026
From 1:04:10 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: An attorney representing local governments presented a substitute with proposed subsection H, prohibiting class-action tax-refund suits against counties and cities. The attorney said it would mirror an existing restriction for state tax refunds while preserving individual claims and leaving taxing authority unchanged. The attorney argued that taxpayers finance refunds through new taxes or borrowing, citing cases with 40% attorney fees and a 2.5% payment to the named plaintiff. One member argued that individual claims may cost more to pursue than taxpayers recover, making class actions important for affordable relief. The vice chair asked about valuation appeals and combining cases. The attorney distinguished valuation appeals from refund suits and said multiple taxpayers could sue together without forming a class. Another member asked why governments did not simply impose fees that meet court requirements. The attorney said legal precedent was unclear and some governments settled because of litigation risks rather than admitting wrongdoing. Members also discussed a stormwater-fee ruling, which the attorney said upheld the fee. With several members needing to attend another meeting, the committee voted to table the bill. The chair indicated it could return the next day. No vote was taken on passage or the proposed amendment.
House Judiciary Committee, March 5, 2026
From 0:09:09 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The committee voted to resume consideration of the substitute. The sponsor withdrew a previously proposed amendment, leaving the substitute unchanged. An attorney presenting with the sponsor said taxpayers would have to request refunds from local governments and allow an administrative decision before seeking court review. In response to questions, the attorney said the bill concerns taxes or fees allegedly paid incorrectly or illegally, not property assessments or assessment freezes. The attorney argued that growing class-action litigation over fire and other service fees was prompting settlements and property-tax increases. The attorney described one $5 million settlement, including $2 million in attorney fees and $125,000 for the class representative. Asked about pending lawsuits, the attorney said the procedural changes might apply retroactively. A Georgia Trial Lawyers Association witness opposed the substitute, saying it would eliminate class actions and prevent similarly affected taxpayers from using that method to hold local governments accountable. No member offered a motion, and the chair announced that the bill did not advance.
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Mike Cheokas (R, HD-151)
- Chas Cannon (R, HD-172)
- Bill Yearta (R, HD-152)
- Gerald Greene (R, HD-154)
- Josh Bonner (R, HD-73)
- Darlene Taylor (R, HD-173)
Topics
- property taxes
- local government
- tax refunds
- class action lawsuits