HB 1360: Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits

Georgia law (O.C.G.A. § 48-5-380) lets taxpayers seek refunds from counties and cities when they have overpaid taxes or license fees, and it sets rules for how and when those refund claims and lawsuits must be filed. This bill adds a new provision 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 practice, this means each taxpayer seeking a refund of local taxes or fees would have to file their own individual claim rather than joining or leading a group claim that covers many similarly affected taxpayers at once. The bill would take effect immediately upon the Governor's signature or upon becoming law without the Governor's signature, and it repeals any conflicting laws.

• Adds a new subsection (h) to Georgia's local tax refund law (O.C.G.A. § 48-5-380) barring taxpayers from filing refund claims on behalf of a class of similarly situated taxpayers.
• Leaves the rest of the existing refund process, including deadlines and county or municipal approval authority, unchanged.
• Sets the effective date as immediately upon the Governor's signature or upon the bill becoming law without signature.
• Repeals any existing laws that conflict with the new no-class-action rule.

Taxpayers who believe they were overcharged on county or municipal taxes or license fees, especially those who might otherwise band together in a group claim; county and municipal governments that process refund claims; and attorneys who represent groups of taxpayers in refund disputes.

Taxpayers who overpay local taxes or license fees would have to pursue refunds one by one instead of joining a single class claim, which could make it harder and more costly for groups of similarly affected people to recover money from counties or cities.

• Section 1 adds subsection (h) to O.C.G.A. § 48-5-380, stating a refund claim may not be submitted by a taxpayer on behalf of a class of other taxpayers alleged to be similarly situated.
• Section 2 sets the effective date as upon the Governor's approval or upon the bill becoming law without approval.
• Section 3 repeals any conflicting laws.

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

• Mike Cheokas (R, HD-151)Patrocinador principal
• 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