Beginning in 2026, Georgia will have a new judicial branch tax court, replacing the existing Georgia Tax Tribunal, which currently operates within the executive branch.
In this installment of “A Pinch of SALT” published in Tax Notes State, Eversheds Sutherland attorneys Jonathan Feldman, Scott Wright, and Alla Raykin outline the benefits the new Georgia Tax Court offers taxpayers, as well as the laws that will govern the new court.
Most significantly, the new Georgia Tax Court is designed to preserve the benefits of the former tax tribunal while introducing a more streamlined appeals process. The new Georgia Tax Court process guarantees taxpayers a direct appeal to a Georgia appellate court, bypassing the Fulton County Superior Court and the subsequent discretionary appeal process.