Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)
Impact
The passing of HB 736 is expected to have a notable impact on the relationship between taxpayers and local government entities in Louisiana. By formalizing the refund process for statutory impositions declared invalid, it empowers citizens to reclaim funds that they should not have had to pay. Additionally, it sets a precedent for the prompt review of claims and reinforces the authority of the Louisiana Tax Commission in overseeing these matters. The bill also clarifies the time frame within which individuals must act to secure their rights, thus enhancing taxpayer protections against erroneous charges.
Summary
House Bill 736 aims to streamline the process by which individuals can claim refunds for statutory impositions, specifically ad valorem taxes that have been erroneously paid to political subdivisions. The bill amends Louisiana Revised Statute 47:2132(A) to establish clear guidelines for individuals seeking reimbursement. It allows claims to be submitted to the Louisiana Tax Commission within set time limits, ensuring that those who prevail in court over invalidated statutory impositions can reclaim their funds more efficiently. The bill emphasizes the importance of timely action, mandating that claims be filed within three years of payment or five years if related to a homestead exemption.
Sentiment
The sentiment around HB 736 appears to be overwhelmingly supportive among legislators, as evidenced by the unanimous vote—97 yeas with no nays—during the vote on May 31, 2020. This indicates a broad consensus on the necessity of providing a systematic avenue for claims of tax refunds. Positive sentiments are likely fueled by a desire to enhance taxpayer rights and streamline administrative processes, positioning the bill as a constructive legislative reform.
Contention
While the bill enjoys broad bipartisan support, potential contention may arise around how efficiently the Louisiana Tax Commission can handle the increased volume of claims following its enactment. Concerns could emerge about the administrative burden placed on the Commission and political subdivisions in processing these refunds in a timely manner. Additionally, stakeholders critical of certain ad valorem taxes may still voice issues related to the validity of these taxes, potentially complicating the implementation of HB 736.
Authorizes the Louisiana Tax Commission to hear claims for the refund of ad valorem property taxes erroneously paid on public service properties (OR NO IMPACT See Note)
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)
Authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax. (1/1/23) (EN SEE FISC NOTE LF RV See Note)
Provides relative to the Louisiana Uniform Local Sales Tax Board and the Louisiana Sales and Use Tax Commission for Remote Sellers (EN SEE FISC NOTE GF RV See Note)
Relating to the recusal or disqualification of a statutory probate judge or other judge authorized to hear probate, guardianship, or mental health matters, and the subsequent assignment of another judge.
Relating to the recusal or disqualification of a statutory probate judge or other judge authorized to hear probate, guardianship, or mental health matters, and the subsequent assignment of another judge.
Relating to the recusal or disqualification of a statutory probate judge or other judge authorized to hear probate, guardianship, or mental health matters, and the subsequent assignment of another judge.
Relating to the recusal or disqualification of a statutory probate judge or other judge authorized to hear probate, guardianship, or mental health matters, and the subsequent assignment of another judge.