On Election Day, Georgia voters will determine if the state’s Tax Tribunal, which currently handles tax disputes, should be moved from the executive branch of the government to the judicial branch, resulting in the creation of a new court specifically for tax cases called the Georgia Tax Court.
🗳️ Why It Matters: This amendment could reshape how Georgians appeal tax-related decisions. Moving tax dispute cases into the judicial system may streamline appeals and separate the Tax Tribunal from the Department of Revenue’s influence.
📝 What’s Happening: The ballot question asks if the Georgia Constitution should be amended to establish the Georgia Tax Court with judicial powers and jurisdiction similar to superior courts. Here’s what the measure proposes:
• Shift in Branch: Moving the Tax Tribunal from the executive to the judicial branch.
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• Appeals Process: Allowing appeals to go to the statewide Court of Appeals rather than only to the Fulton County Superior Court.
🧩 Between the Lines: If voters approve this measure, the chief tax court judge would still be appointed by the governor with legislative oversight, similar to the current procedure. However, the role would hold a four-year term, maintaining some continuity but under the judiciary’s umbrella.
📌 Catch Up Quick: For years, Georgia’s Tax Tribunal has operated within the executive branch under the Department of Revenue. Shifting it to the judiciary could provide a fairer separation of powers for Georgians facing tax appeals.
