SB 141 Georgia Senate · 2025-2026 Regular Session

Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Summary

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to extend the appeal and protest period from 30 days to 45 days for tax assessments; to clarify final determination language for federal income tax adjustments; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2025

Senate Passage

Feb 2025

House Passage

Mar 2025

Signed into Law

May 2025

Introduced Feb 11, 2025 Signed May 14, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

LC 50 1229S/hs → SB 141/AP* · 4 edits

MODERATE

This bill amends Georgia's tax code to extend the time taxpayers have to appeal or protest tax assessments from 30 days to 45 days, clarifies language regarding federal income tax adjustments, and extends preferential assessment periods for certain historic properties. The changes provide taxpayers with more time to challenge tax decisions and update procedural requirements for tax administration.

Scope change

The bill applies to all state taxes and licenses except ad valorem and income taxes, with specific provisions for historic property assessments and federal income tax adjustments.

TIMELINE

Extended the appeal and protest period for tax assessments from 30 days to 45 days, giving taxpayers additional time to contest tax decisions.

REQUIREMENT

Clarified language regarding final determination procedures for federal income tax adjustments to reduce ambiguity in tax dispute resolution.

ELIGIBILITY

Provided for an extension of preferential assessment periods for certain historic properties, allowing more time for property tax assessments on qualifying historic sites.

TECHNICAL

Updated bill formatting and committee attribution from House substitute to Senate version, reflecting the bill's progression through the legislative process.

Floor votes · Senate Feb 27, 2025 · House Mar 31, 2025

How they voted

50–0

Passed · 5 other

Total votes 55

Feb 27, 2025

D Democratic22

19 Yea 3

86% Yea

R Republican33

31 Yea 2

93% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 14, 2025

Signed into law

Act 290

upper

May 14, 2025

Signed into law

Senate Date Signed by Governor

upper

Mar 31, 2025

Introduced

Senate Agreed House Amend or Sub

upper

Mar 31, 2025

Lower · Passed

House Passed/Adopted By Substitute

lower

Mar 13, 2025

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Feb 27, 2025

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Feb 27, 2025

Upper · Passed

Senate Engrossed

upper

Feb 20, 2025

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Feb 12, 2025

Committee

Senate Read and Referred

upper

Feb 11, 2025

Introduced

Senate Hopper

upper

16 primary · 0 co-sponsors