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LA SB73
Bill
Status
2/19/2026
Primary Sponsor
Gregory Miller
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AI Summary
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Repeals Section 4 of Act No. 774 of the 2024 Regular Session, which established that the ad valorem tax lien process would apply to taxable periods beginning on or after January 1, 2026
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Repeals Section 5 of Act No. 411 of the 2025 Regular Session, which contained similar applicability provisions for ad valorem tax assessment, payment, and collection
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Removes the scheduled January 1, 2026 implementation date for the tax lien process while retaining the underlying law authorizing that process
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Becomes effective immediately upon signature by the governor or upon expiration of the time for bills to become law without signature
Legislative Description
Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EG NO IMPACT See Note)
TAX/AD VALOREM
Last Action
Read by title. Ordered engrossed and passed to third reading and final passage.
3/11/2026