The Georgia Tax Court is a specialized court which conducts trials of contested cases involving the Georgia Department of Revenue.
The Georgia Tax Court began operations on July 1st 2026 and handles state tax disputes that cannot be resolved informally before the Georgia Department of Revenue. Georgia Tax Court is completely separate from and totally independent of the Department of Revenue. A small claims case election is available if certain threshold amounts are not exceeded. Filing a petition with the Georgia Tax Court generally operates as a stay of enforcement or collection activity until the case is finalized.
What types of cases go to the Georgia Tax Court?
Georgia Tax Court has jurisdiction to hear:
- A taxpayer’s appeal of an official assessment
- The denial of a taxpayer’s claim for a tax refund
- A challenge to the issuance of a state tax execution
- A declaratory judgment action challenging the State Revenue Commissioner’s adoption of a Department of Revenue regulation
- Denial of petition for alternative allocation or apportionment method
Georgia Tax Court does not have jurisdiction to hear:
- Disputes regarding the Department of Revenue’s administration of alcoholic beverages or motor vehicle laws
- Disputes regarding ad valorem property tax cases except for property tax centrally assessed by the State Revenue Commissioner (such as public utilities and railroads)
- Protests of proposed assessments
- Requests for installment payment agreements, offers in compromise, or penalty waivers