Provides relative to the notice of delinquent property taxes (OR SEE FISC NOTE LF EX)
Impact
The significant alteration in notice timing reflects an intention to provide taxpayers a more structured timeline regarding their outstanding tax responsibilities. Furthermore, the bill mandates tax collectors to make efforts to ascertain a correct address for the taxpayer if the initial tax notice is returned as undeliverable. This requirement involves contacting local public utility or telecommunications providers for accurate address information, thereby increasing the likelihood that taxpayers receive notice of their delinquent status and potential tax sale.
Summary
House Bill 1401, proposed by Representative Nowlin, amends existing laws concerning the notification process for delinquent property taxes in Louisiana. The bill modifies the timeline for tax collectors to send out notices to taxpayers who have failed to pay their property taxes. Specifically, it shifts the deadline for sending these notices from the second day after the deadline for payment to the first Monday in February. This change aims to ensure that taxpayers are adequately informed about their dues before a tax sale is scheduled.
Sentiment
Overall, the sentiment surrounding HB 1401 appears to be supportive among tax collectors and advocates of tax compliance, who argue that the changes would facilitate proper notification and potentially lead to increased tax revenue. However, concerns have also been expressed regarding privacy and the implications of allowing tax collectors access to residential information from utility companies. Opponents worry that the provisions could infringe on personal privacy rights and lead to more stringent enforcement methods.
Contention
Despite its supportive framework, HB 1401 faces contention in terms of the ethical considerations of using utility records for tax collection purposes. Critics argue that while the intention is to improve communication, it raises issues around privacy and the potential misuse of data. The discussion highlights the balance legislators must strike between ensuring tax compliance and upholding taxpayers' rights and privacy. As the bill progresses, finding common ground on these core concerns will be essential.
Provides for procedures for the collection of delinquent ad valorem taxes and statutory impositions, tax auctions, tax auction certificates, and the redemption of certain property (RE SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Authorizes agents of the tax collector to sell property for delinquent taxes and requires the fee of the authorized agent to be included within the costs recoverable in the tax sale (EN DECREASE LF EX See Note)