House Bill No. by Representative Lacombe enacts R.S. 33:2759, establishing a rebate program for ad valorem taxes in West Feliciana Parish. This program allows the West Feliciana Parish Government, the West Feliciana Parish School Board, and the West Feliciana Parish Law Enforcement District to award rebates to taxpayers based on certain amounts of ad valorem taxes paid. The rebates will be issued as credits against future tax liabilities and will only apply to taxes levied by the aforementioned bodies. The implementation of the rebate program is contingent upon the approval of the respective leaders of these entities, who must meet annually to determine the rebate percentage.

The bill outlines the procedural requirements for the rebate program, including a meeting to be held by the parish president and other officials by June 30 each year, where a unanimous vote is required to approve any rebate. The sheriff of West Feliciana Parish is responsible for applying the approved rebate to the final tax bills. The program is set to begin in the tax year starting January 1, 2027, and the act will take effect on the same date.