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LouisianaSB 1962026 Regular SessionSenateWALLET

TAX/TAXATION: Provides relative to the time period to appeal a notice of assessment or the disallowance of a refund claim. (8/1/26) (EN SEE FISC NOTE GF RV See Note)

Sponsored By: Franklin J. Foil (Republican)

Signed by Governor

Ways and MeansRevenue and Fiscal Affairs

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 4 benefits, 0 costs, 1 mixed.

More time before Louisiana tax collection fees

The state must notify taxpayers when a debt becomes collectible through seizure and sale of property in Louisiana. For notices mailed on or after January 1, 2028, taxpayers get 90 days after the notice date to pay. That replaces the 60-day period before a collection fee can apply to unpaid debt. The collection fee cannot exceed 25% of the total liability.

More time to appeal denied tax refunds

For denial notices mailed on or after January 1, 2028, Louisiana taxpayers get 90 days instead of 60 to appeal. This covers refund or credit claims denied in full or in part. The notice must explain the deadline, which runs from certified mailing, and appeals go to the Board of Tax Appeals. Later collector actions do not restart or extend that deadline. Taxpayers can still appeal when the collector has not acted on a properly filed claim for one year after receipt.

More time to challenge Louisiana local taxes

For notices mailed on or after January 1, 2028, local tax response deadlines grow from 60 to 90 calendar days. Taxpayers can pay, appeal to the Board of Tax Appeals, or pay under protest and seek review. Dealers have 90 days after receiving an assessment to dispute it; eligible taxpayers have 15 calendar days to elect mediation. For urgent collections called jeopardy assessments, taxpayers can stop property seizure or sale by immediately paying into escrow or posting a bond. The bond equals twice the assessment unless the collector accepts less; the 90-day appeal period starts with payment or bonding. Money or bonds stay on hold during that period and any timely appeal, with collection limited to the final amount decided. Without a timely appeal, the collector applies the payment or collects from the bond.

More time to challenge Louisiana state taxes

For notices mailed on or after January 1, 2028, taxpayers get 90 calendar days instead of 60 to respond. They can pay or appeal a Louisiana Department of Revenue assessment within that period. The assessment becomes final without a timely appeal. Notices sent outside the United States must use First-Class Mail International with Electronic USPS Delivery Confirmation.

Louisiana expands address searches for tax notices

For notices mailed on or after January 1, 2028, Louisiana's Department of Revenue can use addresses from any private entity. The addresses no longer have to be available for free. This applies to specified tax assessment and debt-collection notices, helping the department reach taxpayers and pursue collection.

Sponsors & Cosponsors

Sponsor

  • Franklin J. Foil

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 143 • No: 0

House vote • 4/28/2026

Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate.

Yes: 96 • No: 0

House vote • 4/21/2026

Reported with amendments

Yes: 13 • No: 0

Senate vote • 3/25/2026

Read by title, passed by a vote of 34 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

Yes: 34 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 97.

    5/11/2026Senate

  2. Effective date: See Act.

    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 96, 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 (13-0). Referred to the Legislative Bureau.

    4/21/2026House

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

    3/30/2026House

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

    3/26/2026House

  14. Read by title, passed by a vote of 34 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

    3/25/2026Senate

  15. Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.

    3/24/2026Senate

  16. Reported with amendments.

    3/23/2026Senate

  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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