HB 131: TAX/AD VALOREM TAX: Prohibits the board of review in Calcasieu Parish from considering ad valorem tax assessment complaints to which the notice of complaint was provided via facsimile transmission (EN NO IMPACT LF EX See Note) - Louisiana

HB131 Original → HB131 Act · 3 edits

MINOR

This bill creates a new statute specifically for Calcasieu Parish that prohibits the board of review from accepting ad valorem tax assessment complaints filed via facsimile transmission. Previously, faxed complaints were valid if received seven days before the hearing; under this new law, only in-person filings or certified mail are accepted for this parish. The change aims to restrict how taxpayers can submit complaints in Calcasieu Parish while leaving the rules unchanged for all other parishes.

Scope change

The bill introduces a new, parish-specific exception to the general state law, making the restriction applicable only to Calcasieu Parish while maintaining the existing rules for all other parishes.

REQUIREMENT

Establishes a new statute (R.S. 47:1992.2) that explicitly forbids the Calcasieu Parish board of review from considering complaints submitted via facsimile transmission.

Replaces the general state provision allowing faxed complaints with a specific rule for Calcasieu Parish that limits valid filing methods to in-person appearances or certified mail only.

TIMELINE

Sets the effective date for these new restrictions to July 1, 2025.

HB131 Enrolled → HB131 Original · 3 edits

MINOR

This bill amends Louisiana law to specifically prohibit the Calcasieu Parish Board of Review from accepting tax assessment complaints submitted via facsimile transmission. Previously, sending complaints by fax was a valid method for timely filing; this change restricts valid submissions to only in-person visits or certified mail for that specific parish.

Scope change

The change is geographically limited to Calcasieu Parish and applies only to the Board of Review's handling of ad valorem tax assessment complaints.

REQUIREMENT

Removed the legal provision allowing tax complaints to be filed via facsimile transmission in Calcasieu Parish.

Added a specific prohibition stating the Calcasieu Parish Board of Review shall not consider complaints provided by facsimile transmission.

TIMELINE

Updated the bill's title and statutory reference from R.S. 47:1992.2 to R.S. 47:1992(C) to reflect the amendment.

HB131 Reengrossed → HB131 Enrolled · 3 edits · May 28, 2025

MINOR

This bill was finalized as an Enrolled version, adding official signatures from the Speaker of the House, President of the Senate, and the Governor. The substantive policy content remains unchanged, continuing to prohibit the Calcasieu Parish board of review from considering ad valorem tax complaints submitted via facsimile transmission.

Scope change

The bill's scope and applicability remain unchanged; it continues to apply specifically to ad valorem tax assessments in Calcasieu Parish effective July 1, 2025.

TECHNICAL

Added official signatures and approval stamps from the Speaker of the House, President of the Senate, and Governor, converting the bill from a Reengrossed draft to an Enrolled final version.

Removed the House Legislative Services digest and summary of amendments, which are informational aids and not part of the final law.

Updated page numbering and header labels to reflect the final Enrolled status.

HB131 Engrossed → HB131 Reengrossed · 4 edits · May 20, 2025

MODERATE

This bill creates a new statute specifically for Calcasieu Parish that changes how tax assessment complaints are handled. It removes the option to file complaints via fax and requires them to be submitted in person or by certified mail. This change aims to ensure complaints are properly documented and timely, affecting only taxpayers in Calcasieu Parish starting July 1, 2025.

Scope change

The bill's scope is now limited exclusively to Calcasieu Parish, whereas the previous version of the bill contained language applicable to all parishes regarding fax submissions.

REQUIREMENT

Establishes a new statute (R.S. 47:1992.2) specifically for Calcasieu Parish that mandates complaints be filed in person or via certified mail.

Eliminates the provision allowing tax assessment complaints to be submitted via facsimile transmission.

SCOPE

Restricts the bill's applicability to Calcasieu Parish only, removing general provisions that previously applied to other parishes.

TIMELINE

Sets the effective date for these new filing requirements as July 1, 2025.

TAX/AD VALOREM TAX: Prohibits the board of review in Calcasieu Parish from considering ad valorem tax assessment complaints to which the notice of complaint was provided via facsimile transmission (EN NO IMPACT LF EX See Note)

What changed between versions

How they voted

Actions timeline

Sponsors