HB1360: HB1360 Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits

Georgia law lets taxpayers seek refunds of local taxes and license fees from counties and municipalities under a process spelled out in O.C.G.A. § 48-5-380. That law covers how and when a refund claim must be filed and how local governments decide whether to approve it. This bill adds a new subsection 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 other words, it bars class action refund claims under this section. The bill does not change any other part of the refund process, such as deadlines or approval procedures. It would take effect as soon as the Governor signs it, or automatically becomes law without a signature under Georgia's constitutional process.

• Adds a new subsection (h) to Georgia's local tax and fee refund law (O.C.G.A. § 48-5-380) barring class action refund claims.
• Requires taxpayers to file refund claims for local taxes or license fees individually rather than as part of a group claim.
• Leaves the existing filing deadlines and county or municipal approval process for individual refund claims unchanged.
• Sets the effective date as the moment the Governor signs the bill or it otherwise becomes law without a signature.

Taxpayers, individuals or businesses, who seek refunds of local property taxes, other local taxes, or license fees from Georgia counties and municipalities, as well as the local governments and courts that process and rule on these refund claims.

If enacted, a group of taxpayers who believe they were overcharged by a county or city could no longer band together in one class action refund claim; each would have to pursue a separate claim, which could change how easily and cheaply taxpayers can recover disputed local tax or fee payments.

• Section 1 amends O.C.G.A. § 48-5-380 by adding subsection (h), stating a refund claim may not be filed by a taxpayer on behalf of a class of similarly situated taxpayers.
• Section 2 sets the effective date as approval by the Governor or the date the bill becomes law without approval.
• Section 3 repeals any conflicting laws.

1. 2026-02-19House Second Readers (House)
2. 2026-02-18House First Readers (House)
3. 2026-02-18House Hopper (House)

• Mike Cheokas (R, HD-151)Primary sponsor
• Charles Cannon (R, HD-172)
• Bill Yearta (R, HD-152)
• Gerald Greene (R, HD-154)
• Josh Bonner (R, HD-073)
• Darlene Taylor (R, HD-173)

• property taxes
• local government
• tax refunds
• class action lawsuits