---
title: O.C.G.A. § 48-5-605. Appeal of commissioner’s decisions by taxpayer or county board.
collection: code
id: 48-5-605
cite_as: O.C.G.A. § 48-5-605 (2025)
canonical_url: https://georgiacommons.org/code/48-5-605
md_url: https://georgiacommons.org/code/48-5-605.md
text_url: https://georgiacommons.org/code/48-5-605/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=166
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-604.md
next: https://georgiacommons.org/code/48-5-606.md
index: https://georgiacommons.org/code/index.md
version: Effective July 1, 2026.
in_force: true
other_versions:
  - version: Effective until July 1, 2026.
    in_force: false
    md_url: https://georgiacommons.org/code/48-5-605.md?version=until+July+1%2C+2026
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY
extraction_warnings:
  - version_added_beside_bound:48-5-605
---

# O.C.G.A. § 48-5-605. Appeal of commissioner’s decisions by taxpayer or county board.

(a) A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to:

(1) Such taxpayer’s status as a qualified owner;

(2) The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or

(3) The appraised value of such taxpayer’s qualified timberland property.

(b)(1) Such appeals shall be made as an appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” within 30 days of the commissioner’s publication of such decision.

(2) The Georgia Tax Court shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.

## History

Code 1981, § 48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2024, p. 888, § 3-11/HB 1267, effective July 1, 2026.

## Editor's Notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

## Amendments

The 2024 amendment, effective July 1, 2026, substituted “Georgia Tax Court” for “Georgia Tax Tribunal” in paragraphs (b)(1) and (b)(2); and, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Chapter 13A of Title 50” in paragraph (b)(1).

## Delayed Effective Date

Code Section 48-5-605 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.