Georgia CommonsSenate · Introduced · 2025-2026 Regular Session
SB 584: Ad Valorem Tax; class action suits by taxpayers for refunds; prohibit
Last action February 26, 2026 · Senate Read and Referred
A Georgia Senate bill would bar taxpayers from filing class action lawsuits or claims to recover erroneously collected property taxes, requiring each taxpayer to pursue a refund 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
Under current Georgia law, taxpayers who believe they were charged property taxes or license fees illegally or by mistake can file a claim or lawsuit for a refund with their county or municipality, and current law allows courts to handle these disputes as class actions on behalf of groups of taxpayers. This bill would end that option for tax refund cases specifically. The bill amends Georgia's general class action rule (O.C.G.A. § 9-11-23) to carve out an exception for tax refund claims, and it rewrites the local tax refund law (O.C.G.A. § 48-5-380) to add a new subsection stating that a refund claim, action, or suit cannot be submitted or maintained on behalf of a class of other taxpayers. The rest of the existing refund process, including filing deadlines, hearings before local governing authorities, and the five-year limit on filing suit, stays in place. The law would take effect as soon as the Governor signs it or it becomes law without his signature.
What the bill does
- Adds a new subsection (h) to Georgia's local tax refund law (O.C.G.A. § 48-5-380) barring class action claims, actions, or suits for property tax and license fee refunds.
- Amends Georgia's general class action statute (O.C.G.A. § 9-11-23) to exempt tax refund cases from the normal class action rules.
- Leaves in place the existing individual refund process, including the one and three year deadlines for filing claims and the five year cap on filing suit.
- Keeps the existing rule requiring counties and municipalities to reimburse property owners when a property's assessed value is later reduced on appeal.
Who it affects
Georgia property taxpayers who believe they were overcharged or wrongly assessed, along with county and municipal governments, county boards of education, and other local entities that collect and refund property taxes and license fees.
Why it matters
Taxpayers who think a tax was illegally or mistakenly collected would still be able to seek a refund on their own, but groups of taxpayers with similar claims could no longer join together in a single class action lawsuit, potentially making it costlier or harder for individuals to pursue smaller refund amounts.
Key provisions
- Section 1 revises O.C.G.A. § 9-11-23(e) so the general class action rule no longer applies to tax refund claims covered by the new exception in § 48-5-380.
- Section 2 rewrites O.C.G.A. § 48-5-380 and adds subsection (h), stating a refund claim, action, or suit cannot be submitted or maintained on behalf of a class of other taxpayers.
- Section 2 keeps existing subsection (g), which caps refund suits at five years from the date taxes were paid.
- Section 3 makes the Act effective immediately upon the Governor's signature or upon becoming law without signature.
- Section 4 repeals any conflicting laws.
From the bill
“A claim, action, or suit for refund shall not be submitted or maintained by the taxpayer on behalf of a class consisting of other taxpayers.”
Discussed in meetings (2)
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.
Senate State and Local Governmental Operations Committee, March 2, 2026
From 0:50:56 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said SB 584 would bar taxpayers from bringing refund claims on behalf of a class while preserving individual claims. The sponsor argued that challenges to fire-service fees exposed counties to large refunds and legal costs, citing an Emanuel County settlement exceeding $650,000, with 64% going to the attorney. Attorneys representing counties argued that taxpayers ultimately finance their own refunds, minus attorneys’ fees, and that state law already prohibits comparable class actions against the state. Bryan County’s attorney said refunds could more than double its property-tax rate. County officials, ACCG and the Georgia Municipal Association supported the bill. Several members questioned overlapping taxes and fees, government accountability and whether individual lawsuits were practical for small claims. County attorneys answered that individuals could seek court rulings and refunds without class actions. A Georgia Trial Lawyers Association witness opposed eliminating the tool, arguing it combines small claims and could address withheld or unfairly delivered services. Members suggested clearer rules authorizing fees, safeguards for lawsuits, or a temporary restriction expiring in 2027. The committee voted to table the bill, then later removed it from the table. Further discussion included a suggested dollar threshold and a proposal to award successful challengers attorneys’ fees and refund similarly affected taxpayers. A member agreed to draft that amendment, but the meeting adjourned without adopting it or passing the bill.
Status timeline
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Max Burns (R, SD-23)
- Jason Anavitarte (R, SD-31)
- Jason T. Dickerson (R, SD-21)
- Brian Strickland (R, SD-42)
- Bo Hatchett (R, SD-50)
- Drew Echols (R, SD-49)
- Frank Ginn (R, SD-47)
- Billy Hickman (R, SD-4)
- Steve Gooch (R, SD-51)
- Lee Anderson (R, SD-24)
- Ben Watson (R, SD-1)
- Kay Kirkpatrick (R, SD-32)
- Sam Watson (R, SD-11)
- Rick Williams (R, SD-25)
Topics
- property taxes
- tax refunds
- class action lawsuits
- local government taxation