HLS 20RS-762 ORIGINAL
2020 Regular Session
HOUSE BILL NO. 521
BY REPRESENTATIVE HILFERTY
TAX/AD VALOREM TAX: Provides for the notification process for ad valorem
reappraisal
1 AN ACT
2To amend and reenact R.S. 47:1987(B)(1)(introductory paragraph) and to enact R.S.
3 47:1987(B)(1)(c), relative to notice of reappraisal; to provide for notice of
4 reappraisal by certified mail; to provide for a time in which notice of reappraisal is
5 to be sent; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1987(B)(1)(introductory paragraph) is hereby amended and
8reenacted and R.S. 47:1987(B)(1)(c) is hereby enacted to read as follows:
9 ยง1987. Time when listing of property concluded
10 * * *
11 B.(1) Assessors shall provide notice, by certified mail, to a taxpayer of the
12 amount of the assessment of the taxpayer's property, including supplemental
13 assessments pursuant to R.S. 47:1966, at the time and in the manner provided for in
14 this Subsection:
15 * * *
16 (c) The notice required pursuant to this Subsection shall be mailed and
17 received by the taxpayer no less than thirty days prior to the commencement of the
18 appeal period.
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-762 ORIGINAL
HB NO. 521
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 521 Original 2020 Regular Session Hilferty
Abstract: Requires notice of reappraisal to be sent through certified mail and requires the
notice to be mailed and received by the taxpayer no less than 30 days prior to the
commencement of the appeal period.
Present law provides that in any year in which property is reappraised, assessors are required
to give notice to taxpayers following the reappraisal.
Proposed law retains present law, but requires notice of reappraisal be sent via certified mail.
Proposed law further requires that the notice of reappraisal be mailed and received by the
taxpayer no less than 30 days prior to the commencement of the appeal period.
(Amends R.S. 47:1987(B)(1)(intro. para.); Adds R.S. 47:1987(B)(1)(c))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.