---
title: HB 392. Georgia Tax Court; certain events; revise dates
collection: bills
id: 2025-2026/hb392
cite_as: HB 392, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb392
md_url: https://georgiacommons.org/bills/2025-2026/hb392.md
text_url: https://georgiacommons.org/bills/2025-2026/hb392/text
source_url: https://www.legis.ga.gov/legislation/70193
date: 2025-05-14
status: passed
corpus_version: bills-2026-08-28
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb391.md
next: https://georgiacommons.org/bills/2025-2026/hb393.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 947
omitted_url: https://georgiacommons.org/bills/2025-2026/hb392.md?full=1
bill_number: HB 392
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-07-01
sponsors:
  - Charles Martin
  - Stan Gunter
  - Mary Oliver
  - Matt Reeves
  - Rob Leverett
  - Brian Strickland
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB392/2025
upstream_id: 1965824
summaries_model: claude-sonnet-5
topic_tags:
  - Georgia Tax Court
  - tax disputes
  - state government courts
  - Georgia Tax Tribunal
---

# HB 392. Georgia Tax Court; certain events; revise dates

## Text

25 LC 28 0667/AP
House Bill 392 (AS PASSED HOUSE AND SENATE)
By: Representatives Martin of the 49 th, Gunter of the 8th, Oliver of the 84 th, Reeves of the
99th, and Leverett of the 123rd
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax1
courts, so as to revise the dates for certain events regarding the Georgia Tax Court; to2
provide new dates for the beg inning of the term and duties of t he chief court judge; to3
provide new dates for the beginning date for accepting cases by the court; to provide for the4
transfer and disposition of certain cases pending before the Georgia Tax Tribunal; to provide5
for related matters; to repeal conflicting laws; and for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax courts, is9
amended by revising subsection (b) of Code Section 15-5B-4, relating to chief court judge,10
as follows:11
"(b)(1) The initial chief court judge shall be appointed by July 1, 2025, and approved by12
December 31, 2025, and the chief court judge shall serve an ini tial term beginning on13
July April 1, 2026.14
H. B. 392
- 1 -
25 LC 28 0667/AP
(2) Beginning on July April 1, 2026, such initial chief court judge may perform the15
administrative duties required for establishing the court and, if so, shall receive16
compensation as a court judge beginning on such date and for such purposes.17
(3)(A) The chief court judge shall serve for a term of four ye ars and may be18
reappointed for any number of consecutive terms so long as he o r she meets the19
qualifications for appointment at the time of each appointment and shall be reappointed20
and reapproved in the same manner as provided for in subsection (a) of this Code21
section.22
(B) Vacancies in the office of chief court judge shall be fill ed by appointment and23
approval in the same manner as provided for in subsection (a) of this Code section.24
(4) The chief court judge shall be deemed to serve the geographical area of this state."25
SECTION 2.26
Said chapter is further amended by revising subsection (a) of C ode Section 15-5B-11,27
relating to jurisdiction of the tax court, as follows:28
"(a) On and after August July 1, 2026, any person may petition the court for relief as set29
forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-5-519, 48- 6-7, and 48-6-76 and30
subparagraph (d)(2)(C) of Code Section 48-7-31. The court shal l have jurisdiction over31
actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-1032
and involve a rule of the state revenue commissioner that is ap plicable to taxes33
administered by the state revenue commissioner under Title 48."34
SECTION 3.35
Said chapter is further amended by revising subsection (i) of Code Section 15-5B-12, relating36
to proceedings, filing procedures, service, and scheduling, as follows:37
"(i)(1) Contested cases pending before the Georgia Tax Tribunal on an d before38
December 31, 2025, and cases when any party made a written dema nd for a hearing39
H. B. 392
- 2 -
25 LC 28 0667/AP
before August 1, 2026, shall not be transferred to the court. If, on or after August 1,40
2026, a written petition for relief or a demand for hearing is filed with the court or by the41
affected party directly with the Georgia Tax Tribunal in a matter falling within the court's42
jurisdiction under subsection (a) of Code Section 15-5B-11, suc h matter shall be43
transferred to the court, and the remaining provisions of this chapter shall be applicable 44
All contested cases pending before the Georgia Tax Tribunal as of June 30, 2026, shall45
automatically transfer to the court as of July 1, 2026, and the remaining provisions of this46
chapter shall be applicable to such cases.47
(2) The court shall establish rules for the automatic transfer of any written petitions48
timely filed with the Georgia Tax Tribunal on or after July 1, 2026, but before December49
31, 2026, in matters falling within the court's jurisdiction under subsection (a) of Code50
Section 15-5B-11.51
(3) Any petitioner with a case pending before the Georgia Tax Tribunal that does not52
w i s h f o r t h e c a s e t o b e t r a n s f e r r e d t o t h e c o u r t s h a l l m a k e a written demand to the53
Georgia Tax Tribunal not to transfer the case on or before Dece mber 31, 2025. Such54
written demand not to transfer shall request a hearing or other resolution that shall be55
concluded prior to June 30, 2026. The state revenue commission er shall not make a56
request to prevent transferring a case to the court. Any case pending before the Georgia57
Tax Tribunal that the petitioner has requested not be transferred to the court and that is58
not resolved by June 30, 2026, shall be dismissed."59
SECTION 4.60
All laws and parts of laws in conflict with this Act are repealed.61
H. B. 392
- 3 -

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 392 moves up several start-up dates for Georgia's new Tax Court, shifting when the chief judge's term begins and when the court starts accepting tax disputes from the Georgia Tax Tribunal.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-07-01 (2025-05-14)
- Sponsors: Charles Martin, Stan Gunter, Mary Oliver, Matt Reeves, Rob Leverett, Brian Strickland
- Official page: https://www.legis.ga.gov/legislation/70193

> The history, votes, and amendments (947 characters) are at https://georgiacommons.org/bills/2025-2026/hb392.md?full=1