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Georgia tax court chief judge outlines startup budget for April 2026
Summary
Frank O'Connell, the newly confirmed chief judge of the Georgia Tax Court, told the House appropriations judicial subcommittee the court needs initial FY26 funding for salaries, operations, contracts and startup costs tied to an April 1, 2026 start date. He listed specific line items and said staff will follow up with refined figures.
Frank O’Connell, the first chief judge of the newly created Georgia Tax Court, presented the court’s amended fiscal year 2026 budget to the House Appropriations Judicial Subcommittee, saying the request covers the court’s initial term beginning April 1, 2026 and related startup costs.
O’Connell said the court’s FY26 amended request follows the legislature’s passage and the governor’s signing of House Bill 1267, later amended by House Bill 392, which establish the office and set the chief-judge term to begin April 1, 2026. He told the committee the governor’s recommendation includes $91,560 for personal services, $42,000 for operations (noted as rent in the tracking line), $110,000 for contracts (case-management system, staff attorney work) and $100,000 for startup items such as furniture and equipment.
“ This budget request, therefore, provides for the initial funding, including start up costs, for the tax court for the April 2026 period,” O’Connell said.
O’Connell described discussions about office location and shared systems. He said the tax court may be able to remain at the Tax Tribunal’s current location at 225 Peachtree Street and that conversations with the Administrative Office of the Courts’ technology team raise the possibility of adding the tax court to the judicial branch’s case-management system; if added, the case-management cost to the tax court would be “very, very minor.” He also proposed hiring a staff attorney who could temporarily assist a departing judge to clear a caseload during the transition.
Andrew Bridal, budget director for the Administrative Office of the Courts, told the committee the $42,000 line originally set aside for rent included $20,000 for rent and that amended budget adjustments may eliminate the need for rent funding in the amended FY26 package. Bridal also estimated roughly $56,000 of the $110,000 contracts pool could be reallocated to cover temporary tax-attorney costs, pending confirmation with DOAS.
The committee asked the court to provide updated, confirmed line-item figures on a rapid timeline; the chairman said staff would follow up before the next meeting. No vote was taken on the request during the session.
