GA
Georgia House Bill HB392

Georgia 2025-2026 Regular Session

Georgia House Bill HB392 Compare Versions

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1-25 LC 28 0667/AP
2-House Bill 392 (AS PASSED HOUSE AND SENATE)
1+25 LC 28 0667
2+House Bill 392
33 By: Representatives Martin of the 49
44 th
55 , Gunter of the 8
66 th
77 , Oliver of the 84
88 th
99 , Reeves of the
1010 99
1111 th
1212 , and Leverett of the 123
1313 rd
1414
1515 A BILL TO BE ENTITLED
1616 AN ACT
1717 To amend Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax
1818 1
1919 courts, so as to revise the dates for certain events regarding the Georgia Tax Court; to2
2020 provide new dates for the beginning of the term and duties of the chief court judge; to3
2121 provide new dates for the beginning date for accepting cases by the court; to provide for the4
2222 transfer and disposition of certain cases pending before the Georgia Tax Tribunal; to provide5
2323 for related matters; to repeal conflicting laws; and for other purposes.6
2424 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
2525 SECTION 1.8
2626 Chapter 5B of Title 15 of the Official Code of Georgia Annotated, relating to tax courts, is9
2727 amended by revising subsection (b) of Code Section 15-5B-4, relating to chief court judge,10
2828 as follows:11
2929 "(b)(1) The initial chief court judge shall be appointed by July 1, 2025, and approved by12
3030 December 31, 2025, and the chief court judge shall serve an initial term beginning on13
3131 July
3232 April 1, 2026.14
3333 H. B. 392
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3535 (2) Beginning on July April 1, 2026, such initial chief court judge may perform the15
3636 administrative duties required for establishing the court and, if so, shall receive16
3737 compensation as a court judge beginning on such date and for such purposes.17
3838 (3)(A) The chief court judge shall serve for a term of four years and may be18
3939 reappointed for any number of consecutive terms so long as he or she meets the19
4040 qualifications for appointment at the time of each appointment and shall be reappointed20
4141 and reapproved in the same manner as provided for in subsection (a) of this Code21
4242 section.22
4343 (B) Vacancies in the office of chief court judge shall be filled by appointment and23
4444 approval in the same manner as provided for in subsection (a) of this Code section.24
4545 (4) The chief court judge shall be deemed to serve the geographical area of this state."25
4646 SECTION 2.26
4747 Said chapter is further amended by revising subsection (a) of Code Section 15-5B-11,27
4848 relating to jurisdiction of the tax court, as follows:28
4949 "(a) On and after August July 1, 2026, any person may petition the court for relief as set29
5050 forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-5-519, 48-6-7, and 48-6-76 and30
5151 subparagraph (d)(2)(C) of Code Section 48-7-31. The court shall have jurisdiction over31
5252 actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-1032
5353 and involve a rule of the state revenue commissioner that is applicable to taxes33
5454 administered by the state revenue commissioner under Title 48."34
5555 SECTION 3.35
5656 Said chapter is further amended by revising subsection (i) of Code Section 15-5B-12, relating36
5757 to proceedings, filing procedures, service, and scheduling, as follows:37
5858 "(i)(1) Contested cases pending before the Georgia Tax Tribunal on and before38
5959 December 31, 2025, and cases when any party made a written demand for a hearing39
6060 H. B. 392
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6262 before August 1, 2026, shall not be transferred to the court. If, on or after August 1,40
6363 2026, a written petition for relief or a demand for hearing is filed with the court or by the41
6464 affected party directly with the Georgia Tax Tribunal in a matter falling within the court's42
6565 jurisdiction under subsection (a) of Code Section 15-5B-11, such matter shall be43
6666 transferred to the court, and the remaining provisions of this chapter shall be applicable 44
6767 All contested cases pending before the Georgia Tax Tribunal as of June 30, 2026, shall45
6868 automatically transfer to the court as of July 1, 2026, and the remaining provisions of this46
6969 chapter shall be applicable to such cases.47
7070 (2) The court shall establish rules for the automatic transfer of any written petitions48
7171 timely filed with the Georgia Tax Tribunal on or after July 1, 2026, but before December49
7272 31, 2026, in matters falling within the court's jurisdiction under subsection (a) of Code50
7373 Section 15-5B-11.51
7474 (3) Any petitioner with a case pending before the Georgia Tax Tribunal that does not52
7575 wish for the case to be transferred to the court shall make a written demand to the53
7676 Georgia Tax Tribunal not to transfer the case on or before December 31, 2025. Such54
7777 written demand not to transfer shall request a hearing or other resolution that shall be55
7878 concluded prior to June 30, 2026. The state revenue commissioner shall not make a56
7979 request to prevent transferring a case to the court. Any case pending before the Georgia57
8080 Tax Tribunal that the petitioner has requested not be transferred to the court and that is58
8181 not resolved by June 30, 2026, shall be dismissed."59
8282 SECTION 4.60
8383 All laws and parts of laws in conflict with this Act are repealed.61
8484 H. B. 392
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