The Georgia Tax Tribunal is a specialized court created by the Georgia legislature in 2012 as a stand-alone division of the executive branch within the Office of State Administrative Hearings (OSAH).  

The Tribunal hears disputes and conducts trials of contested cases involving the Georgia Department of Revenue and a taxpayer. 

To learn more about the Georgia Tax Tribunal, visit its website.  

Amendment 2 would create the Georgia Tax Court to take the place of the Georgia Tax Tribunal. Unlike the Georgia Tax Tribunal, which is part of the executive branch, the Georgia Tax Court would be part of the judicial branch of state government.

Voting YES on will help resolve important business cases faster, simplify government, save taxpayers time and money, and provide Georgians with the operational clarity and certainty they need when resolving disputes with the Georgia Department of Revenue.

Unlike other courts, the Georgia Tax Tribunal is part of the executive branch, not the judicial branch. That means the Tax Tribunal is not fully independent from the branch of government that operates the Department of Revenue.  

This also means taxpayers across the state seeking to appeal a decision of the Georgia Tax Tribunal must first appeal to the Fulton County Superior Court. This is an intervening appellate step which is time consuming and expensive. Additionally, the Fulton County Superior Court is overburdened with pending cases, including criminal cases, resulting in prolonged resolution of important business cases.

Creating the Georgia Tax Court under the judicial branch will save taxpayers time and money by allowing them to appeal the court’s decisions directly to the Georgia Court of Appeals. 

Cases currently before the Georgia Tax Tribunal or Fulton County Superior Court would be unaffected, either as originally filed cases or on appeal. They would proceed under the old law. 

November 5, 2024 – Voters approve Amendment 2

January 1, 2025 – The Georgia Tax Court begins administrative set up

July 1, 2026 – Cases would begin following the new appellate process on July 1, 2026

House Resolution 598 is the proposed Constitutional Amendment (Amendment 2) that requires voter approval during the General Election.  

House Bill 1267 is the enabling legislation, which would only go into effect upon voter approval of Amendment 2. Governor Kemp signed this bill in May 2024.

Yes. All Tax Tribunal decisions are appealed to the Fulton Superior Court, regardless of where in the state the taxpayer is located. This is because the Tribunal is part of the executive branch where all decisions of all specialized courts or tribunals are appealed first to Fulton Superior Court as the location of the state seat of government.

No. The Georgia Tax Court would be entirely independent of Superior Courts, as it is now. But the Tax Court will be equal to the Superior Court, whereas the Tax Tribunal is an inferior administrative court. So all decisions of the Tax Tribunal are currently appealed to Fulton Superior Court. Under the Tax Court, decisions could be appealed directly to the Court of Appeals.

Currently, the Tax Tribunal judge is appointed by the Governor and confirmed by the Georgia State Senate. Under the Tax Court, the Governor will still appoint the judge but the judge will also require confirmation by the House and Senate Judiciary Committees.

No. It moves an existing judicial court to a different branch of government to make government more efficient. In fact, by taking Fulton Superior Court out of the appeals process, this measure would reduce government, keep the Fulton Superior Court focused on its case load, and expedite the tax appeal process for taxpayers.

No, unless the case load increases significantly. The existing Tax Tribunal judge and staff positions will generally remain as they are. While the measure permits the chief judge to appoint additional judges, the current caseload is such that the court only needs one judge. The process for expanding the Tax Court will remain unchanged from the current Tribunal process.

Any changes to judges and/or staff will require funding appropriated by the Georgia General Assembly.

Yes. Virtual hearings are at the discretion of the court and the parties involved. This will remain unchanged from the current Tribunal to the new Court.

No. Just as taxpayers can choose to appeal to the Tax Tribunal or the Superior Court today, they will still have the option to appeal to the Superior Court or the Tax Court. Taxpayers will have the same ability to appeal the decision of the Tax Court as they did with the Tribunal’s decisions. But with the Tribunal, there is only an ability to appeal to Fulton County Superior Court.  That court is not an appellate court. Georgia’s appellate courts must get an application and can deny that application for appeal so the case does not advance. Therefore, it is in the best interest of the taxpayer to appeal the Tax Court’s decision by guarantee to an appellate court. As a more appropriate venue for appeal, the Court of Appeals is a fairer first, and likely only, appeal for the taxpayer.

For example, under current law, if a taxpayer appeals a decision of the Tax Tribunal, the appeal goes to Fulton Superior Court, which is not an appellate court. If the taxpayer wishes to appeal that decision to the Court of Appeals, there is no guarantee the second appeal will be granted. The taxpayer and the State of Georgia will incur additional legal costs trying to earn that second appeal. By removing Fulton Superior Court from the process, the first appeal is automatically granted to the Court of Appeals, which is better suited to hear appeals.

No. No representation requirements or costs change.

As in all legal cases and enshrined in the U.S. Constitution, individuals may either represent themselves or be represented by an attorney. The same applies to unincorporated businesses. This will remain unchanged from the current Tribunal to the new Court.

As with any court, including the Tax Tribunal, an incorporated entity cannot represent itself and must have counsel.

In small claims cases, accountants or other tax return preparers may accompany and appear with the taxpayer in order to provide factual information regarding positions taken on the taxpayer’s tax return(s).