House Bill No. by Representative Bourriaque seeks to amend Louisiana's ad valorem tax law, specifically R.S. 47:1992, to improve the procedures for public inspection of assessment lists and the process for challenging assessments. The bill introduces a requirement for assessors to make assessment lists available for public inspection for a period of fifteen days, with specific notice requirements to inform the public about the dates, times, and locations of this exposure. Additionally, assessors are mandated to notify the Louisiana Tax Commission (LTC) of these exposure dates. The bill also outlines a structured process for reviewing assessment correctness, including public hearings on complaints within 28 days of receiving certified assessment lists and a requirement for assessors to certify these lists within three business days after the inspection period ends.

Moreover, the bill modifies the existing procedures for contesting assessments by extending the notice period for filing complaints from seven days to 21 days before public hearings, requiring written complaints that detail the assessment amount and the taxpayer's reasoning. It retains the requirement for tax recipient bodies to provide information to the board while limiting the review of assessments to evidence presented before the complaint deadline. The bill also establishes that appeals to the LTC must be made within 15 days of the board's determination and clarifies that board members and employees are not liable for their actions unless they involve serious misconduct. The proposed changes are set to take effect on July 1, 2025.

Statutes affected:
HB183 Original: 47:1992(A)(1), 47:1992(F)