Bill > HB392

This bill revises several key dates and procedures related to the Georgia Tax Court, which is a specialized court handling tax-related disputes. The bill changes the appointment and start date for the initial chief court judge from July 1, 2026, to April 1, 2026, giving the judge earlier administrative preparation time. The court's jurisdiction to hear tax-related petitions and declaratory judgments is also adjusted to begin on July 1, 2026, instead of the previously proposed August 1, 2026. The bill establishes a detailed process for transferring pending cases from the Georgia Tax Tribunal to the new Tax Court, including an automatic transfer of all contested cases as of July 1, 2026. Petitioners with cases before the Tax Tribunal can request that their case not be transferred, but must do so by December 31, 2025, and ensure the case is resolved by June 30, 2026, or it will be dismissed. The state revenue commissioner is specifically prohibited from preventing case transfers. These changes appear designed to ensure a smooth transition and operational readiness of the new Georgia Tax Court while providing clear guidelines for existing tax dispute cases.

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https://www.legis.ga.gov/legislation/70193