HB 392: Georgia Tax Court; certain events; revise dates

Georgia created a new Tax Court in earlier legislation, with a schedule for hiring its first judge and opening for business. HB 392 changes several of those dates. The chief court judge's term now begins April 1, 2026 instead of July 1, 2026, and the judge can start administrative duties and pay on that earlier date. The court will start accepting cases on July 1, 2026 instead of August 1, 2026. The bill also rewrites how pending cases move from the Georgia Tax Tribunal, the existing body that hears tax disputes, to the new court. All contested cases still pending at the Tribunal as of June 30, 2026 automatically transfer to the new court on July 1, 2026. Petitioners who do not want their case transferred must tell the Tribunal in writing by December 31, 2025 and get a resolution by June 30, 2026, or the case is dismissed. The state revenue commissioner cannot block a transfer.

• Moves the start date for the Georgia Tax Court's chief judge's term and administrative duties from July 1, 2026 to April 1, 2026.
• Moves the date the Tax Court begins accepting cases from August 1, 2026 to July 1, 2026.
• Replaces the old case-transfer rule with automatic transfer of all Georgia Tax Tribunal cases still pending as of June 30, 2026 to the new court on July 1, 2026.
• Requires the court to set rules for automatically transferring petitions filed with the Tribunal between July 1, 2026 and December 31, 2026.
• Lets a petitioner keep a case at the Tribunal instead of transferring it, but only by written demand filed by December 31, 2025, with resolution required by June 30, 2026 or dismissal.
• Bars the state revenue commissioner from requesting that a case not be transferred to the new court.

Taxpayers with disputes pending 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.

The changes shift when the new Tax Court's judge starts working and getting paid, and when the court opens for filings, both about a month earlier than originally planned. Taxpayers with pending tax disputes gain a clearer automatic-transfer process and a deadline-driven option to keep their case at the Tribunal instead.

• Section 1 amends O.C.G.A. § 15-5B-4(b) to start the chief court judge's initial term and administrative duties on April 1, 2026 instead of July 1, 2026.
• Section 2 amends O.C.G.A. § 15-5B-11(a) so the court begins accepting petitions on July 1, 2026 instead of August 1, 2026.
• Section 3 amends O.C.G.A. § 15-5B-12(i) to automatically transfer all contested cases pending at the Georgia Tax Tribunal as of June 30, 2026 to the new court on July 1, 2026.
• Section 3 requires the court to set rules for transferring petitions filed with the Tribunal between July 1, 2026 and December 31, 2026.
• Section 3 gives petitioners until December 31, 2025 to demand in writing that their case not be transferred, with a resolution deadline of June 30, 2026 or dismissal.
• Section 3 prohibits the state revenue commissioner from requesting that a case not be transferred to the court.
• Section 4 repeals conflicting laws.

1. 2025-07-01Effective Date
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)

• Chuck Martin (R, HD-49)Primary sponsor
• Stan Gunter (R, HD-8)
• Mary Margaret Oliver (D, HD-84)
• Matt Reeves (R, HD-99)
• Rob Leverett (R, HD-123)
• Brian Strickland (R, SD-42)

1. PassedHouse voteFebruary 26, 2025

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

   PASSAGE: House Vote #93

2. PassedSenate voteMarch 25, 2025

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

   PASSAGE: Senate Vote #283

• Georgia Tax Court
• tax disputes
• state government dates
• judicial appointments