The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Danielle Clapinski.
DIGEST
SB 119 Engrossed 2024 Regular Session Miller
Present Constitution does not allow the forfeiture of property for nonpayment of taxes. However,
when the year in which taxes are due expires, the collector is required after giving notice of
delinquency to the taxpayer and without suit to advertise the property on which the taxes are due for
sale. Requires advertisement to be published in the official journal of the parish or municipality or
as provided by law for sheriff's sales.
Proposed Constitution repeals present constitution provisions and requires the legislature to provide
by law for the efficient administration of tax sales including notice provisions that satisfy due
process requirements.
Present Constitution provides that property sold in a tax sale shall be redeemable for three years after
the date of recordation of the tax sale, by paying the price given, including costs, 5% penalty thereon,
and interest at the rate of 1% per month until redemption.
Proposed Constitution repeals present constitution provisions and requires the legislature to provide
by law for the efficient administration of tax sales including provisions related to a redemptive
period, imposition of interest not to exceed 1% per month on a non-compounding basis, imposition
of penalty not to exceed 5%, a time period that liens cannot be enforced, and a procedure for
claiming excess proceeds from the sale of property as a result of the enforcement of a lien.
Proposed law allows the legislature, by law, to give authority to tax collectors to waive penalties for
good cause.
Present Constitution provides that no sale of property for taxes shall be set aside for any cause,
except on proof of payment of the taxes prior to the date of the sale, unless the proceeding to annul
is instituted within six months after service of notice of sale. A notice of sale shall not be served until
the final day for redemption has ended. It must be served within five years after the date of the
recordation of the tax deed if no notice is given.
Proposed Constitution repeals present constitution provisions.
Present Constitution provides that the manner of notice and form of proceeding to quiet tax titles
shall be provided by law.
Proposed Constitution repeals present constitution provisions.
Present Constitution authorizes the legislature to postpone the payment of taxes only in cases of
overflow, general conflagation, general crop destruction and other public calamity. Proposed Constitution authorizes the legislature to postpone the payment of taxes only in cases of
an emergency declared by the governor or a parish president pursuant to the Louisiana Homeland
Security and Emergency Assistance and Disaster Act.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 5, 2024.
(Amends Const. Art. VII, Sec. 25)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Changes the name of Section 25 from "Tax Sales" to "Tax Administration".
2. Provides additional minimum requirements to be provided by the legislature for the
administration of tax sales, including provisions related to when liens cannot be
enforced and procedures for claiming excess proceeds from the property sale after
enforcement of a lien.
3. Allows the legislature to provide authority to tax collectors to waive penalties for
good cause.
4. Makes technical changes.