Louisiana 2021 Regular Session

Louisiana House Bill HB94

Introduced
3/10/21  
Introduced
3/10/21  
Refer
3/10/21  
Refer
3/10/21  
Refer
4/12/21  
Refer
4/12/21  
Report Pass
4/26/21  
Report Pass
4/26/21  
Engrossed
5/6/21  
Refer
5/10/21  
Refer
5/10/21  
Report Pass
5/20/21  
Report Pass
5/20/21  
Enrolled
5/27/21  
Chaptered
6/4/21  
Chaptered
6/4/21  
Passed
6/4/21  

Caption

Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN SEE FISC NOTE SG RV See Note)

Impact

The extension of the Tax Commission's authority to impose these assessment fees is anticipated to have significant implications for state revenue and local governance. By allowing the Commission to levy fees for its services over a longer period, the bill aims to ensure that adequate resources are available for the administration of property tax assessments. This may lead to more streamlined operations within the Commission and facilitate better management of property tax assessments throughout the state.

Summary

House Bill 94 amends the Louisiana Revised Statutes 47:1838, extending the authority of the Louisiana Tax Commission to impose certain fees associated with the assessment of ad valorem property taxes. The bill makes adjustments to the timeline for collecting these fees, shifting the start date from July 1, 2018, to a new commencement on July 1, 2021, and extending the end date from June 30, 2022, to June 30, 2026. The intent of this legislation is to provide the Tax Commission with additional time and authority to efficiently manage the assessment process and collect relevant fees, thereby aiding in administrative costs associated with property assessments.

Sentiment

The sentiment surrounding HB 94 appears to be largely positive among legislative members, as the bill passed with unanimous support in the Senate, indicated by a final vote count of 35 yeas and 0 nays. This overwhelming support suggests that legislators recognize the importance of maintaining effective property tax assessment processes and ensuring financial stability within the Tax Commission. However, the lack of public discourse on the bill may indicate that it is viewed as a technical adjustment rather than a contentious piece of legislation.

Contention

While HB 94 was not met with vocal opposition, some stakeholders may raise concerns regarding the imposition of additional fees and their potential impact on property owners. The need for fees linked to property assessments often raises questions about the financial burden placed on residents. Even if the overall sentiment is in favor of the bill, it is essential to monitor its implementation and the effects it may exert on local property tax liabilities.

Companion Bills

No companion bills found.

Previously Filed As

LA HB155

Increases the fees levied by the La. Tax Commission for assessment of certain properties (EN +$120,000 SD RV See Note)

LA HB1042

Extends authorization for the La. Tax Commission to levy and collect certain fees (EN +$648,889 SD RV See Note)

LA HB608

Increases the fee imposed by the Louisiana Tax Commission for the mandated assessment of public service properties (EN +$1,700,000 SD RV See Note)

LA HB300

Authorization for the La. Tax Commission to levy and collect certain fees (EN +$527,850 SD RV See Note)

LA HB573

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

LA HB736

Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)

LA HB1226

Provides for the abolition of certain boards and commissions (EN SEE FISC NOTE SG EX See Note)

LA HB893

Provides with respect to the development of appraisals and assessments of public service properties by the La. Tax Commission (EN NO IMPACT GF EX See Note)

LA HB475

Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)

LA HB382

Provides with respect to the development of appraisals and assessments of public service properties by the La. Tax Commission (OR INCREASE GF EX See Note)

Similar Bills

No similar bills found.