2025-2026 Regular SessionGeorgia Legislature

SB141: Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

Legislative Summary

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to extend the appeal and protest period from 30 days to 45 days for tax assessments; to clarify final determination language for federal income tax adjustments; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Demographic Impact

Overall analysis of equity impact

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Bill History

2/11/2025
Senate Hopper
Senate
2/12/2025
Senate Read and Referred
Senate
2/20/2025
Senate Committee Favorably Reported By Substitute
Senate
2/21/2025
Senate Read Second Time
Senate
2/27/2025
Senate Engrossed
Senate
2/27/2025
Senate Third Read
Senate
2/27/2025
Senate Passed/Adopted By Substitute
Senate
2/28/2025
House First Readers
House of Representatives
3/3/2025
House Second Readers
House of Representatives
3/13/2025
House Committee Favorably Reported By Substitute
House of Representatives
3/31/2025
House Third Readers
House of Representatives
3/31/2025
House Passed/Adopted By Substitute
House of Representatives
3/31/2025
Senate Agreed House Amend or Sub
Senate
4/7/2025
Senate Sent to Governor
Senate

Roll Call Votes

Passage: House Vote #343
3/31/2025
166
Yea
0
Nay
9
Not Voting
5
Absent
Result: PASSED
Agree To House Substitute: Senate Vote #369
3/31/2025
47
Yea
6
Nay
1
Not Voting
2
Absent
Result: PASSED
Motion To Engross: Senate Vote #99
2/27/2025
29
Yea
21
Nay
3
Not Voting
3
Absent
Result: PASSED
Passage By Substitute: Senate Vote #103
2/27/2025
51
Yea
0
Nay
1
Not Voting
4
Absent
Result: PASSED

Status Information

Current Status
Enrolled(4/7/2025)
Chamber
Senate

Documents

Enrolled
Bill Text4/1/2025102.4 KB
Comm Sub
Bill Text3/12/2025101.4 KB
Engrossed
Bill Text2/27/202599.9 KB
Comm Sub
Bill Text2/20/202595.7 KB
Introduced
Bill Text2/12/202599.1 KB