Georgia Tax Court

What is the Georgia Tax Court?

The Georgia Tax Court began operations on July 1, 2026, and handles state tax disputes that cannot be resolved informally before the Georgia Department of Revenue.  The Tax Court is completely separate from and totally independent of the Department of Revenue and, since it is a judicial court, it is part of the judicial branch of state government. A small claims case election is available if certain threshold amounts are not exceeded. Filing a petition with the Tax Court generally operates as a stay of enforcement or collection activity until the case is finalized. Decisions of the Court (with the exception of small claims cases) can be appealed to the Georgia Court of Appeals. Please refer to the Taxpayer Bill of Rights for further details.

What types of cases go to the Georgia Tax Court?

The 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 a recorded 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.

The 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

Read more information regarding the Georgia Tax Court