Georgia Tax Court Opens July 1, Advancing Georgia's Competitive Business Climate 

Beginning July 1, Georgia’s new Tax Court will officially begin accepting cases, marking an important milestone in the state’s ongoing efforts to modernize its legal framework and strengthen its business climate. The new court replaces the Georgia Tax Tribunal and creates a specialized judicial forum for resolving state tax disputes. 

Created through legislation passed by the Georgia General Assembly and a constitutional amendment approved by Georgia voters in November 2024, the Tax Court moves tax adjudication into the judicial branch and establishes a more streamlined path for appeals. The court will provide greater consistency, transparency, and efficiency in the resolution of tax matters. 

The Metro Atlanta Chamber worked alongside business leaders, policymakers, and coalition partners in supporting the legislation and constitutional amendment that made the court possible. The effort reflects a shared commitment to ensuring Georgia’s legal and regulatory environment remains competitive, predictable, and attractive for investment and job creation. 

Rep. Chuck Martin and Sen. Brian Strickland sponsored the legislation, and Governor Kemp, legislative leaders, and Georgia voters all played key roles in bringing the reform to fruition. The governor nominated former Revenue Commissioner Frank O’Connell to serve as the court’s first Chief Judge, helping guide the court’s launch as it begins operations statewide. 

The opening of the Georgia Tax Court builds on a broader trend of legal modernization in the state, including the creation of the Georgia State-wide Business Court and recent updates to Georgia’s corporate code. Together, these reforms are intended to provide businesses with greater certainty and confidence when investing and growing in Georgia. 

As the court begins accepting cases, Georgia takes another step toward maintaining a legal framework that supports innovation, investment, and long-term economic growth.