SB 141: Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Under current Georgia law, taxpayers generally have only 30 days to file a written protest or appeal after receiving a notice of a tax assessment, refund denial, or license fee decision from the Department of Revenue. This bill rewrites more than a dozen sections of Title 48 of the Official Code of Georgia Annotated to change that deadline to 45 days across refund claims, proposed assessments, motor fuel license reinstatement, intangible recording tax protests, corporate income allocation appeals, and appeals to the Georgia Tax Tribunal or superior court. The bill also clarifies when the clock starts running (the 'final determination date') for adjusting Georgia taxes after a federal income tax change, including cases involving amended federal returns or federal refund claims. Separately, it lets a county governing authority approve up to 12 additional years of preferential tax assessment for income-producing rehabilitated or landmark historic properties, extending a benefit that currently expires after nine years. The law would take effect July 1, 2025.

• Extends the deadline for taxpayers to file a written protest or appeal on state tax assessments and license fees from 30 days to 45 days in multiple Code sections.
• Extends from 30 to 45 days the window to claim a refund after a denial, to file a claim after paying intangible recording tax under protest, and to appeal a corporate income allocation denial.
• Gives the Department of Revenue commissioner 45 days (instead of 30) after mailing a delinquency notice before suing to collect unpaid tax.
• Clarifies the 'final determination date' for adjusting state taxes after a federal income change, adding rules for combined filers and for amended federal returns, refund claims, or administrative adjustment requests.
• Allows a county governing authority to approve up to 12 additional years of preferential tax assessment for income-producing rehabilitated or landmark historic property beyond the current nine-year limit.
• Sets the effective date of the changes as July 1, 2025.

Georgia taxpayers, including individuals and businesses, who receive a state tax assessment, refund denial, or license decision from the Department of Revenue; motor fuel license holders; corporations disputing income allocation; owners of income-producing historic properties; and county governing authorities that decide whether to extend historic property tax breaks.

Taxpayers disputing a Georgia tax bill, refund denial, or license action would get two extra weeks to prepare and file their protest or appeal, giving more time to gather documents or seek advice before losing the right to contest a decision. Owners of qualifying historic buildings could also keep a reduced property tax assessment for over a decade longer if their county agrees.

• Section 1-1 changes the refund protest and appeal deadlines in O.C.G.A. § 48-2-35 from 30 to 45 days, including the window after a Department of Revenue decision on a protest.
• Section 1-4 revises O.C.G.A. § 48-2-46 so taxpayers have 45 days to file a written protest against a proposed assessment or license fee.
• Section 1-6 extends to 45 days the deadline in O.C.G.A. § 48-2-59 to file an appeal petition with the Georgia Tax Tribunal or superior court after a commissioner's decision.
• Section 1-9 amends O.C.G.A. § 48-7-82 to add rules for determining the 'final determination date' when a federal tax adjustment comes from an amended return, refund claim, or administrative adjustment request.
• Section 2-1 and Section 2-2 amend O.C.G.A. §§ 48-5-7.2 and 48-5-7.3 to let counties approve up to 12 additional years of preferential assessment for income-producing rehabilitated or landmark historic properties.
• Section 3-1 sets the effective date of the Act as July 1, 2025.

1. 2025-07-01Effective Date
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-50)Primary sponsor
• Chuck Hufstetler (R, SD-52)
• John Albers (R, SD-56)
• John F. Kennedy (R, SD-18)
• Jason Anavitarte (R, SD-31)
• Matt Brass (R, SD-6)
• Randy Robertson (R, SD-29)
• Steve Gooch (R, SD-51)
• Marty Harbin (R, SD-16)
• Mike Hodges (R, SD-3)
• Rick Williams (R, SD-25)
• Brian Strickland (R, SD-42)
• Drew Echols (R, SD-49)
• Sam Watson (R, SD-11)
• Clint Dixon (R, SD-45)
• Ed Setzler (R, SD-37)
• Soo Hong (R, HD-103)

1. PassedSenate voteFebruary 27, 2025

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

   MOTION TO ENGROSS: Senate Vote #99

2. PassedSenate voteFebruary 27, 2025

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

   PASSAGE BY SUBSTITUTE: Senate Vote #103

3. PassedHouse voteMarch 31, 2025

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

   PASSAGE: House Vote #343

4. PassedSenate voteMarch 31, 2025

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

   AGREE TO HOUSE SUBSTITUTE: Senate Vote #369

• tax appeals
• property taxes
• historic preservation
• state revenue department
• tax deadlines