Louisiana 2013 Regular Session

Louisiana Senate Bill SB28

Introduced
4/8/13  
Refer
4/8/13  
Report Pass
4/22/13  
Engrossed
4/25/13  
Refer
4/29/13  

Caption

Provides relative to the inspection of assessment lists and the notification and review of property tax assessments by the board of review in Orleans Parish. (6/15/13) (EG1 +$37,000 LF EX See Note)

Impact

The bill, if enacted, will significantly alter the processes currently in place in Orleans Parish regarding property tax assessments. By extending the inspection period, the legislation aims to ensure that taxpayers have ample opportunity to review their property tax assessments and raise concerns. Additionally, the requirement for assessors to certify their lists to the board by October 1 establishes a clearer deadline for both taxpayers and officials, promoting a more systematic approach to tax assessment management. This alteration could positively impact taxpayer experiences and perceptions of fairness in the assessment process.

Summary

Senate Bill 28, introduced by Senator Murray and Representative Brossett, aims to amend regulations surrounding the inspection of property tax assessments specifically in Orleans Parish. The bill modifies the timeframes under which assessment lists must be exposed for public inspection and subsequently certified to the board of review. Notably, it extends the existing inspection period from 15 days to 32 days, commencing from July 15 to August 15 each year, thereby allowing taxpayers more time to engage with the assessment process. This legislative change is intended to enhance transparency and accessibility in property tax assessments.

Sentiment

The overall sentiment surrounding SB 28 is generally supportive among lawmakers advocating for improved taxpayer rights and transparency in fiscal processes. By enabling longer engagement times for taxpayers in terms of assessment review, particularly in a complex area like property tax, proponents argue that the bill fosters greater accountability amongst assessors. However, there may be some contention regarding the necessity of such changes, with critics potentially questioning the administrative impact on assessors given the extended timelines, thus highlighting a balance between accessibility and regulatory efficiency.

Contention

While many see the benefits of increasing taxpayers' opportunity to review assessment lists, there may be concerns regarding the administrative feasibility of the changes. Questions could arise about resource allocation for the extended inspection period, and whether assessors can maintain accuracy and promptness in certifying assessments to the board of review. This reflects a broader tension between enhancing public engagement in governance and ensuring efficient and manageable operations within tax assessment offices.

Companion Bills

No companion bills found.

Previously Filed As

LA HB388

Provides relative to the inspection of assessment lists and the notification and review of property tax assessments by the board of review in Orleans Parish (EG +$37,000 LF EX See Note)

LA HB69

Provides relative to the inspection of assessment lists and the notification and review of property tax assessments by the board of review in Orleans Parish (EN +$37,000 LF EX See Note)

LA SB797

Provides relative to the procedure for review of assessments in Orleans Parish. (gov sig) (EN NO IMPACT LF EX See Note)

LA HB183

Provides for the inspection of assessment lists, challenges to the correctness of assessments, and reviews by boards of review and the La Tax Commission (EG NO IMPACT See Note)

LA SB504

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (EG SEE FISC NOTE LF RV See Note)

LA SB286

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

LA HB573

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)

LA SB505

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (EN SEE FISC NOTE LF RV See Note)

LA SB393

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

LA HR75

Requests a study concerning the process for taxpayer appeals of property assessments at the parish level (EN NO IMPACT See Note)

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