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 a new section, R.S. 47:2121, which stipulates that all delinquent statutory impositions for which tax sale titles were not sold before January 1, 2026, will be subject to the collection procedures outlined in the existing law. Additionally, if a tax collector has provided notice of statutory impositions due in accordance with the law prior to January 1, 2026, this notice will be considered sufficient to meet the requirements of current law, as long as subsequent collection efforts comply with the established procedures.

Furthermore, the bill clarifies that for tax sales conducted before January 1, 2026, the rights of tax sale 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, if not signed, after the designated time for bills to become law without signature.