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SB 141

AIRPORT CONSTRUCTION–LABOR

104th Regular Session Introduced by Linda Holmes and 3 co-sponsors

Senate Bill 141 extends the tax appeal period from 30 to 45 days, giving taxpayers more time to contest assessments and prepare their cases effectively.

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Bill Summary · SB 141

Summary of Senate Bill 141 (SB 141)

Purpose and Intent

Senate Bill 141 aims to amend the Official Code of Georgia Annotated, specifically Title 48, which pertains to revenue and taxation. The primary goal of the bill is to extend the appeal and protest period for tax assessments from 30 days to 45 days. This extension is intended to provide taxpayers with additional time to contest tax assessments and ensure they have adequate opportunity to prepare their cases.

Key Provisions

The bill includes several significant amendments to existing tax law:

  1. Extension of Appeal Period:

    • The time frame for taxpayers to file a written protest against a tax assessment is extended from 30 days to 45 days from the date of notice of assessment.
    • This change applies to various sections of the tax code, including:
      • Claims for refunds (Code Section 48-2-35)
      • Service of notice of assessment (Code Section 48-2-45)
      • Procedures for protests (Code Section 48-2-46)
      • Actions to collect unpaid taxes (Code Section 48-2-54)
      • Appeals to the Georgia Tax Tribunal (Code Section 48-2-59)

  2. Clarification of Federal Income Tax Adjustments:

    • The bill seeks to clarify the language regarding final determinations related to federal income tax adjustments, ensuring that taxpayers understand the implications of such adjustments on their state tax obligations.

  3. Preferential Assessment Periods:

    • The bill also provides for an extension of preferential assessment periods for certain historic properties, although specific details on this provision are not elaborated in the summary.

  4. Effective Date:

    • The bill is set to take effect on July 1, 2025, following its passage and signing by the Governor.

Impact

  • Taxpayers: The extension of the appeal period is expected to benefit taxpayers by allowing them more time to gather evidence and prepare their cases when contesting tax assessments. This could lead to a fairer process and potentially reduce the number of disputes that escalate to litigation.
  • State Revenue: The changes may impact the timing of tax revenue collection, as longer appeal periods could delay the finalization of tax assessments and the collection of owed taxes.

Legislative Actions

  • Introduced: January 29, 2025
  • Passed by Senate: February 27, 2025
  • Passed by House: March 31, 2025
  • Signed by Governor: May 14, 2025
  • Effective Date: July 1, 2025

Sponsors

  • The bill is primarily sponsored by Senator Bo Hatchett.

This summary provides a concise overview of SB 141, highlighting its purpose, key provisions, and potential impact on taxpayers and state revenue.

Compiled from official sources — confirm details with the bill’s official record.

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