GA SB141

Extends the appeal and protest period for Georgia state tax assessments from 30 days to 45 days across multiple tax-related processes, including contesting proposed assessments, filing refund claims, and appealing commissioner decisions to the Georgia Tax Tribunal or superior court

Clarifies the "final determination date" for federal income tax adjustments to include situations where adjustments result from amended federal returns, refund claims, administrative adjustment requests, or reports filed under Section 6225(c) of the Internal Revenue Code

Allows county governing authorities to extend preferential tax assessment periods for rehabilitated historic property and landmark historic property by up to an additional 12 years beyond the initial 9-year period for income-producing real property

Extends the payment deadline for state taxes and licenses (except ad valorem and income taxes) from 30 days to 45 days after notice

Effective date: July 1, 2025