HB1483: HB1483 Civil practice; ad valorem taxation of property; prohibit class action suits by taxpayers for refunds

Under current Georgia law, taxpayers who believe they were overcharged on property taxes or license fees can seek refunds from their county or municipality, including through class action lawsuits that combine many taxpayers' claims into one case. This bill would end that option for tax refund claims specifically. The bill amends Georgia's general class action rule (O.C.G.A. § 9-11-23) to carve out an exception for property tax refund cases, and it rewrites the local tax refund law (O.C.G.A. § 48-5-380) to add a new subsection stating that a claim, action, or suit for a refund cannot be brought or maintained on behalf of a class of other taxpayers. The rest of the existing refund process, including the one to three year filing deadlines and the five year cap on filing suit, stays in place. The law would take effect as soon as the Governor signs it or it otherwise becomes law.

• Adds a new subsection (h) to O.C.G.A. § 48-5-380 stating that a taxpayer cannot submit or maintain a refund claim, action, or suit on behalf of a class of other taxpayers.
• Amends Georgia's general class action statute (O.C.G.A. § 9-11-23) to exempt property tax refund cases from the normal class action rules governing dismissal or compromise of a class action.
• Leaves in place the existing individual refund process, including the requirement to file a written claim with the county or municipality and the option to sue directly.
• Keeps the existing one to three year deadline for filing a refund claim and the five year outer limit for filing a refund suit unchanged.
• Takes effect immediately upon the Governor's signature or otherwise becoming law without a specific delayed start date.

Property taxpayers across Georgia who believe they were overcharged or wrongly billed, county and municipal governments and their tax offices, county boards of education that share in tax refunds, and attorneys who bring or defend property tax refund lawsuits.

Taxpayers who believe a county or municipality overcharged them on property taxes would have to bring their own individual claim or lawsuit rather than joining a group case, which could make it harder and more costly for taxpayers with smaller claims to seek refunds collectively.

• Section 1 revises O.C.G.A. § 9-11-23(e) so the general class action rule no longer applies to tax refund cases covered by the new subsection (h) of Code Section 48-5-380.
• Section 2 rewrites O.C.G.A. § 48-5-380 and adds subsection (h), which bars a taxpayer from submitting or maintaining a refund claim, action, or suit on behalf of a class of other taxpayers.
• Section 2 preserves existing provisions letting taxpayers file a claim with the local governing authority or sue directly, with a one to three year filing window and a five year cap on suits.
• Section 3 sets the effective date as the date of the Governor's approval or the date the bill otherwise becomes law without approval.
• Section 4 repeals any conflicting laws.

1. 2026-03-06House Second Readers (House)
2. 2026-03-04House First Readers (House)
3. 2026-03-03House Hopper (House)

• Ron Stephens (R, HD-164)Primary sponsor

• property taxes
• class action lawsuits
• tax refunds
• civil procedure
• local government taxation