GA HB392

Changes the start date for the Georgia Tax Court chief judge's initial term from July 1, 2026 to April 1, 2026, allowing administrative duties and compensation to begin on that earlier date.

Moves the date when the Georgia Tax Court begins accepting new cases from August 1, 2026 to July 1, 2026.

All contested cases pending before the Georgia Tax Tribunal as of June 30, 2026 will automatically transfer to the new Georgia Tax Court on July 1, 2026.

Petitioners who do not want their cases transferred to the new court must submit a written demand to the Georgia Tax Tribunal by December 31, 2025, requesting resolution before June 30, 2026; unresolved cases that opted out of transfer will be dismissed.

The state revenue commissioner is prohibited from requesting to prevent case transfers to the new court.