ENROLLED
ACT No. 193
2020 Regular Session
HOUSE BILL NO. 521
BY REPRESENTATIVE HILFERTY
1 AN ACT
2 To 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.
5 Be 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. HB NO. 521 ENROLLED
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 * * *
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.