Senate Bill No. 238, introduced by Senator Miller, aims to amend the assessment, payment, and collection processes for ad valorem taxes in Louisiana. The bill enacts R.S. 47:2121, which stipulates that all delinquent statutory impositions for which tax sale titles were not sold before January 1, 2026, will follow the collection procedures outlined in the existing law. Additionally, if a tax collector has provided notice of statutory impositions due before this date, such notice will be considered sufficient, provided that subsequent collection efforts comply with the established procedures, including tax lien auction processes.

Furthermore, the bill clarifies that for tax sales conducted before January 1, 2026, the rights of purchasers and their successors will adhere to the notice and enforcement procedures that were in effect at the time of the sale. The legislation is set to take effect upon the governor's signature or after the designated period for gubernatorial action, ensuring that the new provisions are implemented in a timely manner.