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LouisianaSB 1912026 Regular SessionSenateWALLET

TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EN SEE FISC NOTE LF EX See Note)

Sponsored By: Gregory A. Miller (Republican)

Signed by Governor

Ways and MeansRevenue and Fiscal Affairs

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 2 costs, 0 mixed.

Faster lien enforcement for tax-delinquent property

Louisiana local governments can adopt an ordinance turning tax-sale title to adjudicated property into a tax lien certificate. Immediate enforcement is allowed when the ordinance is adopted more than three years after the adjudication was recorded. The government must first record the certificate and satisfy the requirements of the ordinance and adjudicated-property law. This changes enforcement timing, not the tax amount.

Tax lien lawsuits require waiting periods

Tax lien holders must wait before asking a court to recognize the unpaid obligation and lien. They must wait until both the applicable three-year period and six months after completing required notices have passed. The three-year clock starts when the tax lien certificate is recorded. For conversions covered by the adjudicated-property conversion rule, it starts when the tax sale certificate was recorded instead.

More public notices for tax lien auctions

For tax lien auctions on or after January 1, 2027, Louisiana tax collectors must publish delinquency notices. They must advertise the combined delinquent-tax list twice within 30 days in the local government's official journal. These notices help affected property owners and prospective bidders learn about auctions.

Property recipients must pay recording fees

People receiving property sold or donated by a Louisiana local government under the adjudicated-property law must record the transfer papers. They must file the act of sale or donation in parish conveyance records and pay the filing fees. The law does not state the fee amount.

Sponsors & Cosponsors

Sponsor

  • Gregory A. Miller

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 135 • No: 0

House vote • 4/28/2026

Read third time by title, amended, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate.

Yes: 92 • No: 0

House vote • 4/21/2026

Reported with amendments

Yes: 11 • No: 0

Senate vote • 3/18/2026

Rules suspended. Senate floor amendments read and adopted. Read by title and passed by a vote of 32 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

Yes: 32 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 96.

    5/11/2026Senate

  2. Effective date 5/11/2026.

    5/11/2026Senate

  3. Sent to the Governor by the Secretary of the Senate.

    5/6/2026Senate

  4. Enrolled. Signed by the President of the Senate.

    5/5/2026Senate

  5. Signed by the Speaker of the House.

    5/5/2026House

  6. Read third time by title, amended, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate.

    4/28/2026House

  7. Received from the House with amendments.

    4/28/2026Senate

  8. Read by title, amended, passed to 3rd reading.

    4/23/2026House

  9. Scheduled for floor debate on 04/28/2026.

    4/23/2026House

  10. Reported without Legislative Bureau amendments.

    4/22/2026House

  11. Reported with amendments (11-0). Referred to the Legislative Bureau.

    4/21/2026House

  12. Read by title, under the rules, referred to the Committee on Ways and Means.

    3/24/2026House

  13. Received in the House from the Senate, read by title, lies over under the rules.

    3/23/2026House

  14. Rules suspended. Senate floor amendments read and adopted. Read by title and passed by a vote of 32 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

    3/18/2026Senate

  15. Read by title. Ordered engrossed and passed to third reading and final passage.

    3/17/2026Senate

  16. Reported favorably.

    3/16/2026Senate

  17. Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

    3/9/2026Senate

  18. Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs.

    2/26/2026Senate

Bill Text

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