25 LC 28 0667/AP
House Bill 392 (AS PASSED HOUSE AND SENATE)
By: Representatives Martin of the 49
th
, Gunter of the 8
th
, Oliver of the 84
th
, Reeves of the
99
th
, and Leverett of the 123
rd
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax
1
courts, so as to revise the dates for certain events regarding the Georgia Tax Court; to2
provide new dates for the beginning of the term and duties of the chief court judge; to3
provide new dates for the beginning date for accepting cases by the court; to provide for the4
transfer and disposition of certain cases pending before the Georgia Tax Tribunal; to provide5
for related matters; to repeal conflicting laws; and for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax courts, is9
amended by revising subsection (b) of Code Section 15-5B-4, relating to chief court judge,10
as follows:11
"(b)(1) The initial chief court judge shall be appointed by July 1, 2025, and approved by12
December 31, 2025, and the chief court judge shall serve an initial term beginning on13
July
April 1, 2026.14
H. B. 392
- 1 - 25 LC 28 0667/AP
(2) Beginning on July April 1, 2026, such initial chief court judge may perform the15
administrative duties required for establishing the court and, if so, shall receive16
compensation as a court judge beginning on such date and for such purposes.17
(3)(A) The chief court judge shall serve for a term of four years and may be18
reappointed for any number of consecutive terms so long as he or she meets the19
qualifications for appointment at the time of each appointment and shall be reappointed20
and reapproved in the same manner as provided for in subsection (a) of this Code21
section.22
(B) Vacancies in the office of chief court judge shall be filled by appointment and23
approval in the same manner as provided for in subsection (a) of this Code section.24
(4) The chief court judge shall be deemed to serve the geographical area of this state."25
SECTION 2.26
Said chapter is further amended by revising subsection (a) of Code Section 15-5B-11,27
relating to jurisdiction of the tax court, as follows:28
"(a) On and after August July 1, 2026, any person may petition the court for relief as set29
forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-5-519, 48-6-7, and 48-6-76 and30
subparagraph (d)(2)(C) of Code Section 48-7-31. The court shall have jurisdiction over31
actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-1032
and involve a rule of the state revenue commissioner that is applicable to taxes33
administered by the state revenue commissioner under Title 48."34
SECTION 3.35
Said chapter is further amended by revising subsection (i) of Code Section 15-5B-12, relating36
to proceedings, filing procedures, service, and scheduling, as follows:37
"(i)(1) Contested cases pending before the Georgia Tax Tribunal on and before38
December 31, 2025, and cases when any party made a written demand for a hearing39
H. B. 392
- 2 - 25 LC 28 0667/AP
before August 1, 2026, shall not be transferred to the court. If, on or after August 1,40
2026, a written petition for relief or a demand for hearing is filed with the court or by the41
affected party directly with the Georgia Tax Tribunal in a matter falling within the court's42
jurisdiction under subsection (a) of Code Section 15-5B-11, such matter shall be43
transferred to the court, and the remaining provisions of this chapter shall be applicable 44
All contested cases pending before the Georgia Tax Tribunal as of June 30, 2026, shall45
automatically transfer to the court as of July 1, 2026, and the remaining provisions of this46
chapter shall be applicable to such cases.47
(2) The court shall establish rules for the automatic transfer of any written petitions48
timely filed with the Georgia Tax Tribunal on or after July 1, 2026, but before December49
31, 2026, in matters falling within the court's jurisdiction under subsection (a) of Code50
Section 15-5B-11.51
(3) Any petitioner with a case pending before the Georgia Tax Tribunal that does not52
wish for the case to be transferred to the court shall make a written demand to the53
Georgia Tax Tribunal not to transfer the case on or before December 31, 2025. Such54
written demand not to transfer shall request a hearing or other resolution that shall be55
concluded prior to June 30, 2026. The state revenue commissioner shall not make a56
request to prevent transferring a case to the court. Any case pending before the Georgia57
Tax Tribunal that the petitioner has requested not be transferred to the court and that is58
not resolved by June 30, 2026, shall be dismissed."59
SECTION 4.60
All laws and parts of laws in conflict with this Act are repealed.61
H. B. 392
- 3 -