HLS 20RS-762 ENGROSSED
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 enact R.S. 47:1987(B)(1)(c) and (d), relative to notice of reappraisal; to provide for
3 notice of reappraisal by certified mail under certain circumstances; to provide for a
4 time in which notice of reappraisal is to be sent; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1987(B)(1)(c) and (d) are hereby enacted to read as follows:
7 ยง1987. Time when listing of property concluded
8 * * *
9 B.(1) Assessors shall provide notice to a taxpayer of the amount of the
10 assessment of the taxpayer's property, including supplemental assessments pursuant
11 to R.S. 47:1966, at the time and in the manner provided for in this Subsection:
12 * * *
13 (c) If the reappraisal of property results in an increase of more than fifty
14 percent of the previously assessed value and a homestead exemption is claimed on
15 the property pursuant to Article VII, Section (20)(A) of the Constitution of
16 Louisiana, the assessor shall provide the notice required pursuant to this Subsection
17 by certified mail. This Subparagraph shall apply only to a parish which contains a
18 municipality with a population of more than three hundred forty thousand according
19 to the most recent federal decennial census.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-762 ENGROSSED
HB NO. 521
1 (d) The notice required pursuant to this Subsection shall be mailed to the
2 taxpayer no less than fifteen days prior to the commencement of the appeal period.
3 * * *
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 Engrossed 2020 Regular Session Hilferty
Abstract: Requires notice of reappraisal to be sent by certified mail under certain
circumstances and requires notice of reappraisal to be mailed to taxpayers no less
than 15 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 to be sent by certified mail if the
reappraisal of the property results in an increase of more than 50% of the previously assessed
value and a homestead exemption is claimed on the property. These provisions shall apply
only in a parish which contains a municipality with a population of more than 340,000.
Proposed law further requires that the notice of reappraisal be mailed to taxpayers no less
than 15 days prior to the commencement of the appeal period.
(Adds R.S. 47:1987(B)(1)(c) and (d))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Require notice of reappraisal to be sent by certified mail only for property in
which reappraisal results in an increase of more than 50% of the previously
assessed value and a homestead exemption is claimed on the property. These
provisions apply only in a parish which contains a municipality with a population
of more than 340,000.
2. Require notice of reappraisal to be mailed to taxpayers no less than 15 days prior
to the commencement of the appeal period.
3. Make technical amendments.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.