HASBSB119 CLAPINSKID 4255
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 119 2024 Regular Session Miller
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/AD VALOREM. Constitutional amendment that provides relative to tax sales.
(2/3-CA13s1(A))
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Add an effective date of the constitutional amendment of Jan. 1, 2026.
2. Change the date the proposed amendment will be on the statewide election
from November 5, 2024, to December 7, 2024.
3. Provide that if a proposed amendment to Article VII, Section 25 of the
Constitution of Louisiana authorizing liens and privileges on immovable
property for nonpayment of taxes is adopted at a statewide election before
December 7, 2024, the amendment will be withdrawn and the secretary of
state is ordered to not include the amendment on the ballot.
4. Eliminate ballot language of the constitutional amendment related to
limitations on the amount of penalties and interest on delinquent property
taxes and the postponement of property tax payments in certain
circumstances.
5. Make technical changes.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
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 Constitution allows the legislature, by law, to give authority to tax collectors to
waive penalties for good cause. HASBSB119 CLAPINSKID 4255
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
December 7, 2024, unless a proposed amendment to Article VII, Section 25 authorizing liens
and privileges on immovable property for nonpayment of taxes is adopted at a statewide
election prior to December 7, 2024.
Effective January 1, 2026.
(Amends Const. Art. VII, Sec. 25)
______________________
Danielle Clapinski
Senior Attorney