Constitutional Amendment to Establish a Statewide Tax Court

Currently in Georgia, there is no statewide tax court. Complaints against the Department of Revenue are handled by a Tax Tribunal, which is housed in the Executive Branch. This tribunal was created in 2013 and is not part of the state judicial system. The amendment on the ballot would establish a tax court with statewide jurisdiction, inside the Judicial Branch, concurrent with the business court and the superior court. This amendment makes sense, has basically unanimous support from both parties, and creates a normal judicial pathway for tax cases.

Things to Consider When Voting

• This amendment is revenue-neutral, and would not affect costs, because it moves funding from the Executive to the Judicial branch.
• Picking the Chief Judge will be up to the Governor, with confirmation from House and Senate Judiciary Committees, which could politicize the process. 
• Housing the Tax Court in the Judicial Branch should lead to more transparency in decision-making, as parts of the judicial branch are required to release their findings publicly, while executive branch agencies are not.
• We at The Kicker agree that the Judicial Branch seems a more natural fit for a Tax Court, and gives tax cases a natural pathway to trial.

The Deep Dive
The proposed amendment would amend Article VI of the Georgia State Constitution, adding the language “Georgia Tax Court” into paragraph 1, “Judicial Power of the State.” A chief judge would be appointed by the Governor, confirmed by the Senate and House Judiciary Committees, to serve a four-year term, and the chief judge would appoint up to three assistant court judges.

In the 2024 legislative session, the Georgia House and Senate voted nearly unanimously in favor of HB 1267, which established this amendment--one Republican Senator, Colton Moore (SD53) voted against it but did not offer his reasoning. 
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Currently the Tax Tribunal hears the following types of complaints:

• A taxpayer’s appeal of an official assessment
• The denial of a taxpayer’s claim for a tax refund
• A challenge to the issuance of a 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

Both Tax Tribunals and Tax Courts are widespread across the US, with states at both ends of the political spectrum having Tax Courts.