Georgia House Bill HB1360

Georgia 2025-2026 Regular Session

• Introduced: 2/18/26

Caption

Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits

Impact

The passage of HB 1360 is expected to have a significant impact on how taxpayers can pursue refunds from local government entities. By disallowing class actions, it may place additional burdens on individual taxpayers who may find it more difficult or less economically viable to pursue claims without the backing of a collective group. This change could dissuade individuals from seeking refunds for larger class-based grievances, potentially affecting the financial landscape for taxpayers who have been overcharged or improperly taxed.

Summary

House Bill 1360 seeks to amend Code Section 48-5-380 of the Official Code of Georgia Annotated by prohibiting class action lawsuits pertaining to claims for tax refunds and license fees by counties and municipalities. This legislation targets the procedural rights of taxpayers, specifically by limiting their ability to submit claims on behalf of groups. The intent of the bill is likely to expedite the resolution of refund claims by encouraging individual claims rather than collective actions.

Contention

Notably, the prohibition of class actions raises concerns about taxpayer rights and access to justice. Critics of the bill may argue that this restriction limits the effectiveness of collective efforts to correct widespread injustices in tax collection practices, making it harder for individuals to challenge potentially unlawful actions by government entities. Proponents may assert that such reforms prevent frivolous lawsuits from clogging the legal system and provide clarity to refund processes. However, the balance between efficiency and taxpayer protection remains a point of contention in legislative discussions.