House Bill No. 183, introduced by Representative Bourriaque, seeks to amend the procedures for the inspection of property assessment lists and the process for challenging property assessments in Louisiana. The bill stipulates that assessors must make assessment lists available for public inspection for a 15-day period, starting no earlier than August 15 and ending no later than September 15, with mandatory public notice requirements. Assessors are also required to inform the Louisiana Tax Commission (LTC) of these exposure dates, which the LTC will publish on its website. Additionally, the bill mandates that assessors publish two notices regarding board appeal hearing dates in local newspapers or on relevant websites, with a notice period extending from 21 days to seven days prior to the hearing.

The bill outlines the process for reviewing assessment complaints, requiring boards of review to hold public hearings within 28 days of receiving certified assessment lists. Complaints must be filed in writing and include specific details about the assessment being contested. The board of review is responsible for making determinations based on the evidence presented, with the ability to appeal decisions to the LTC within 15 days. The legislation also limits liability for board members and employees, except in cases of serious misconduct, and modifies the deadline for certifying assessment lists to the LTC from 15 days to three days after public hearings conclude. The changes are set to take effect on July 1, 2025.

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