State Tax Appeal

Georgia State Tax Appeal

An administrative protest to the Georgia Department of Revenue, then a petition to the new judicial-branch Georgia Tax Court (or the superior court), followed by a direct appeal to the Georgia Court of Appeals (O.C.G.A. §§ 48-2-46, 48-2-59, 15-5B-1 et seq.)

IMPORTANT — READ FIRST: The Forum Changed on July 1, 2026

The Georgia Tax Tribunal no longer exists. Effective July 1, 2026, the executive-branch
Georgia Tax Tribunal (former Chapter 13A of Title 50) was repealed (2024 Ga. Laws 601)
and replaced by the new judicial-branch Georgia Tax Court established by the "Georgia Tax
Court Act of 2025," O.C.G.A. § 15-5B-1 et seq. (created by HB 1267 (2024); implementation
dates set by HB 392 (2025)). The Court's chief judge took office April 1, 2026, and the
Court began accepting petitions on July 1, 2026. Any case pending before the old Tax
Tribunal on June 30, 2026 was automatically transferred to the Georgia Tax Court on July 1,

2026. Do not file with, or cite, the "Georgia Tax Tribunal" — use the Georgia Tax Court.

The deadlines also changed. Effective July 1, 2025, SB 141 (2025) extended the
appeal and protest periods for state taxes from 30 days to 45 days (O.C.G.A. §§ 48-2-46,
48-2-59, 48-2-35, among others). Always confirm the exact deadline printed on the face of
your notice — it controls.

How a Georgia State Tax Dispute Is Appealed

A taxpayer who disputes a state tax administered by the Georgia Department of Revenue (income
tax, sales and use tax, withholding, and similar state taxes under Title 48) generally proceeds
in two stages:

1. Administrative protest to the Department (O.C.G.A. § 48-2-46). When the Department issues
   a Notice of Proposed Assessment, the taxpayer may file a written protest within 45 days
   of the date on the notice (Georgia Form TSD-1), disputing the amount due. The
   Department resolves the protest and, if unresolved, issues an Official Assessment and Demand
   for Payment (a final "decision" of the commissioner). Use PART A.

2. Petition to the Georgia Tax Court or the superior court (O.C.G.A. § 48-2-59). The taxpayer
   commences an appeal from the commissioner's decision by filing a petition within 45 days
   with either the Georgia Tax Court (Chapter 5B of Title 15) or the appropriate
   superior court. Use PART B. The choice of forum is the taxpayer's — the Georgia Tax
   Court has concurrent jurisdiction with the superior courts (O.C.G.A. § 15-5B-11).

Why most taxpayers choose the Georgia Tax Court. Two statutory advantages:

• Filing operates as a stay of collection. Filing a petition with the Georgia Tax Court
  automatically stays any enforcement or collection action on the disputed tax, penalty,
  interest, and costs until the decision is final (including appeals) — no bond required
  (O.C.G.A. §§ 15-5B-13, 15-5B-11(d)). The superior court route, by contrast, requires the
  taxpayer to agree to pay the admitted tax and post a surety bond for the disputed amount
  (O.C.G.A. § 48-2-59(c)) — unless the value of the taxpayer's Georgia real property exceeds the
  disputed tax. (The stay does not apply to a jeopardy assessment under § 48-2-51.)

• Direct appeal to the Georgia Court of Appeals. A Georgia Tax Court judgment is appealed
  directly to a Georgia appellate court, bypassing the Fulton County Superior Court review
  and the discretionary-appeal step that applied under the old Tribunal.

Local property tax is different (county board of equalization → superior court) — see the
NOTE at the end of this template.

PROCEDURAL ROADMAP (State taxes administered by the Department of Revenue)

PART A — WRITTEN PROTEST OF A NOTICE OF PROPOSED ASSESSMENT (O.C.G.A. § 48-2-46)

GEORGIA DEPARTMENT OF REVENUE

A-1. Nature of the Protest

Taxpayer [TAXPAYER LEGAL NAME] protests, under O.C.G.A. § 48-2-46, the following Notice
of Proposed Assessment issued by the Georgia Department of Revenue (the "Department") and requests
a conference:

• ☐ Notice of Proposed Assessment No. [____] dated [DATE]; or
• ☐ Notice of Refund Denial / partial payment dated [DATE] (protest under § 48-2-35 — see
  PART C note).

This protest is filed within 45 days of the date of the notice (O.C.G.A. § 48-2-46).

A-2. Parties and Representative

A-3. The Proposed Assessment Being Protested

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit or matching
that produced the proposed assessment, and the specific adjustments in dispute. Attach the Notice
of Proposed Assessment and supporting documents as exhibits.]

1. [____]
2. [____]
3. [____]

A-5. Grounds for the Protest

Taxpayer protests on the following grounds (state ALL grounds):

1. [Ground 1] — [e.g., the income was not Georgia-source / the receipts were mis-sourced].

2. [Ground 2] — [e.g., a deduction, credit, exemption, or resale/exemption certificate was
   wrongly disallowed].

3. [Ground 3] — [e.g., the assessment is barred by the period of limitation (O.C.G.A.
   § 48-2-49 / § 48-7-82); the penalty should be abated for reasonable cause; interest was
   miscomputed].

A-6. Conference and Relief Requested

☐ Taxpayer requests a conference with the Department's designated officer or agent.
☐ Taxpayer requests that the Department withdraw or reduce the Proposed Assessment and
abate the related penalty and interest.

A-7. Verification and Signature

I declare under penalty of Georgia law that the foregoing is true and correct to the best of my
knowledge and belief.

Dated: [__/__/____] Signature: _______________________________
[NAME], ☐ Attorney (GA Bar No. [____]) ☐ Taxpayer / Officer ☐ Authorized representative (Form RD-1061)
[FIRM / ADDRESS / PHONE / EMAIL]

PART B — PETITION TO THE GEORGIA TAX COURT (O.C.G.A. §§ 48-2-59, 15-5B-11, 15-5B-12)

GEORGIA TAX COURT

PETITION FOR RELIEF — O.C.G.A. §§ 48-2-59, 15-5B-11, 15-5B-12 · Case No. [assigned by the Court]

B-1. Jurisdiction and Timeliness

1. This petition seeks review of the decision of the State Revenue Commissioner — the
   Official Assessment and Demand for Payment dated [DATE] (attach as Exhibit A) —
   under O.C.G.A. § 48-2-59.

2. This petition is timely, filed within 45 days of the commissioner's decision (O.C.G.A.
   § 48-2-59(b), as amended by SB 141 (2025), eff. 7/1/2025), or is otherwise filed after the
   Department recorded a state tax execution under O.C.G.A. § 48-3-42.

3. The Georgia Tax Court has jurisdiction under O.C.G.A. § 15-5B-11 (concurrent with the
   superior courts), and the Petitioner elects to proceed in the Georgia Tax Court.

4. Stay of collection. Under O.C.G.A. § 15-5B-13, the filing of this petition operates as
   a stay of any enforcement or collection action on the disputed tax, penalty, interest, and
   costs until this matter is finally decided (including appeals). No surety bond is required
   (O.C.G.A. § 15-5B-11(d)).

B-2. The Assessment and Amount in Dispute

B-3. Statement of Facts and Law

[Provide a summary statement of the facts and the law upon which the Petitioner relies (O.C.G.A.
§ 15-5B-12(c)). Identify the commissioner's decision under review and attach it and the underlying
notice(s) as exhibits.]

1. [____]
2. [____]
3. [____]

B-4. Grounds — The Assessment Is Erroneous

The commissioner's assessment is erroneous and should be reversed or modified (all questions of
law are decided without deference to the Department's interpretation, O.C.G.A. § 48-2-59(e)):

1. Count One — [Ground] — [____]
2. Count Two — [Ground] — [____]
3. Count Three — [Ground] — [____]

B-5. Relief Requested

Petitioner respectfully requests that the Court:

i. Reverse or modify the Official Assessment and determine the correct tax, if any;
ii. Abate all related penalties and interest to the extent the assessment is reduced;
iii. Confirm the statutory stay of collection under O.C.G.A. § 15-5B-13; and
iv. Grant such other relief as the Court deems just.

☐ Small claims election (optional). Petitioner elects, under O.C.G.A. § 15-5B-18, to have
the small claims division hear this matter (available where the tax and penalties in
controversy, excluding interest, are below the threshold set by the Court's rules; the election
must be made within 90 days of filing and is irrevocable thereafter).

B-6. Signature and Certificate of Service

Dated: [__/__/____] Signature: _______________________________
[NAME], Attorney for Petitioner (GA Bar No. [____]) — [FIRM / ADDRESS / PHONE / EMAIL]

I certify that a copy of this petition was served on the State Revenue Commissioner and the
Attorney General by [certified mail / statutory overnight delivery] on [__/__/____].

_______________________________

NOTE — REFUND CLAIMS (O.C.G.A. § 48-2-35)

A taxpayer who has paid a tax believed to be erroneously or illegally assessed may seek a
refund instead of (or after) contesting an assessment:

• File a refund claim in writing (on the Department's prescribed form) within three years
  of the date of payment; for income tax, within three years of the later of the date of
  payment or the return due date (with extensions) — O.C.G.A. § 48-2-35(c)(1).

• If the claim is denied in whole or in part, the taxpayer may file a written protest within
  45 days of the notice of denial or partial payment (O.C.G.A. § 48-2-35(c)(2), as amended by
  SB 141 (2025)), and/or bring an action for a refund in the Georgia Tax Court or the
  superior court after the denial — or after one year with no decision on the claim (O.C.G.A.
  § 48-2-35(c)(4)).

• Refunds carry interest at the bank prime loan rate plus 3%, compounded monthly, from the
  date of payment (with a limited exception for unclaimed credits) — O.C.G.A. § 48-2-35(a)–(b).

NOTE — LOCAL AD VALOREM (PROPERTY) TAX (DIFFERENT PROCEDURE)

Locally assessed real and personal property tax is not appealed through the Department of
Revenue or the Georgia Tax Court. Instead (O.C.G.A. § 48-5-311):

• County board of equalization. A property owner appeals the county Board of Tax Assessors'
  valuation (or uniformity, taxability, or exemption denial) by filing a written notice of
  appeal within 45 days of the date the Annual Notice of Assessment was mailed. The
  appeal may go to the board of equalization, a hearing officer (for certain
  non-homestead / higher-value property), or arbitration.

• Superior court. From the board of equalization's decision, either party may appeal to the
  superior court within 30 days of the mailing of the decision, for de novo review (jury
  optional). Property is assessed at 40% of fair market value (O.C.G.A. § 48-5-7).

• Three-year value freeze. A value reduced or left unchanged by an appeal decision
  generally may not be increased by the assessors for the appeal year plus the next two years
  (O.C.G.A. § 48-5-299(c)), subject to exceptions (sale, substantial improvements, or a new
  return/appeal).

SOURCES AND REFERENCES

• O.C.G.A. § 15-5B-1 et seq. (Georgia Tax Court Act of 2025) — Georgia General Assembly
  (HB 1267, 2024 Ga. Laws 601): https://www.legis.ga.gov/legislation (HB 1267); text via
  https://law.justia.com/codes/georgia/title-15/chapter-5b/

• HB 392 (2025) (Georgia Tax Court implementation dates — chief judge Apr. 1, 2026; petitions
  filed on/after July 1, 2026) — Georgia Dept. of Revenue, 2025 Summary of Enacted Legislation:
  https://dor.georgia.gov/document/document/2025-legislative-summary/download

• SB 141 (2025) (appeal/protest periods extended 30 → 45 days, eff. 7/1/2025) — Georgia
  General Assembly: https://www.legis.ga.gov/legislation/70175 (and DOR 2025 Legislative Summary)

• O.C.G.A. § 48-2-59 (Appeals; petition to the Georgia Tax Court or superior court within
  45 days; bond for superior-court appeals): https://law.justia.com/codes/georgia/title-48/chapter-2/article-2/section-48-2-59/

• O.C.G.A. § 48-2-46 (Protest of a Proposed Assessment; 45 days) and DOR "What to do if you
  receive a Proposed Assessment" (Form TSD-1):
  https://dor.georgia.gov/taxes/audits-and-collections/audits/what-do-if-you-receive-proposed-assessment

• O.C.G.A. § 48-2-35 (Refunds; three-year claim; 45-day denial protest; refund action):
  https://law.justia.com/codes/georgia/title-48/chapter-2/article-2/section-48-2-35/

• O.C.G.A. § 48-5-311 (property tax — board of equalization → superior court):
  https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-5-311/

• Georgia Tax Court (rules, forms, filing) — confirm on the court's official website before
  filing (rules adopted under O.C.G.A. § 15-5B-19).