House Bill No. by Representative Lacombe proposes the establishment of a rebate program for ad valorem taxes in West Feliciana Parish. The bill enacts R.S. 33:2759, allowing certain tax recipient bodies to refund property owners for specific amounts of ad valorem taxes paid, contingent upon the governing authority's approval by a two-thirds vote. To qualify for this rebate program, the tax recipient body must be entirely within West Feliciana Parish, levy ad valorem taxes, and receive revenues from the Industrial Development Board of the Parish through a payment in lieu of taxes agreement.

The bill outlines that the rebates can be issued in various forms, including a fixed payment per property, a percentage of total ad valorem taxes paid, or a credit against future tax liabilities. The first tax year in which these rebates can be issued will begin on January 1, 2027, and the law will take effect on the same date. This initiative aims to provide financial relief to property owners in the parish by allowing for the return of a portion of the taxes they have paid.