HB 557 Louisiana House · 2025 Regular Session

TAX/AD VALOREM TAX: Provides relative to adjudicated tax-delinquent property and the tax lien certificate process (RE NO IMPACT LF RV See Note)

HB 557 clarifies the legal relationship between two Louisiana tax lien bills by specifying that its provisions override conflicting parts of Act No. 774 (2024). It directly affects property owners with unpaid taxes and tax lien certificate processes by ensuring HB 557’s amendments to statutes governing tax-delinquent property take precedence. Key provisions include superseding certain sections of Act No. 774 and setting different effective dates: Section 1 aligns with Act No. 774’s start date, while Section 2 takes effect January 1, 2026. The bill is procedural, resolving technical conflicts without changing core tax lien procedures.

Bill status passed 3 of 5 stages cleared

Introduction

Apr 2025

Committee Review

May 2025

House Passage

Apr 2025

Senate Passage

Governor

Introduced Apr 4, 2025 Last action Jun 2, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

HB557 Reengrossed → HB557 Engrossed · 6 edits · May 29, 2025

MODERATE

The bill was renumbered from 'Reengrossed' to 'Engrossed' and updated its header information. The primary substantive change is the reorganization of the bill's sections to clarify that it supersedes a prior 2024 Act regarding specific tax laws and to explicitly state its effective date as January 1, 2026. The digest section was also updated to reflect these structural changes and minor formatting adjustments.

Scope change

The bill's scope of applicability remains unchanged, continuing to apply to taxable periods beginning on or after January 1, 2026, but the text was clarified to explicitly supersede conflicting provisions from a previous 2024 Act.

TECHNICAL

The bill title and header were updated from 'REENGROSSED' to 'ENGROSSED' to reflect its final legislative status.

The bill's introductory purpose statement was rewritten to explicitly mention providing for a prior Act of the Legislature of Louisiana before listing other purposes.

The detailed subsections regarding the effective dates of Section 1 and Section 2 were removed and consolidated into the new Section 4.

The digest section was updated to remove the old 'Reengrossed' header and reflect the new section structure.

REQUIREMENT

Sections 2 and 3 were reorganized and combined to clearly state that the Act supersedes provisions of Act No. 774 (2024) and applies to taxable periods starting on or after January 1, 2026.

TIMELINE

Section 4 was added as a standalone clause to explicitly declare that the Act becomes effective on January 1, 2026.

Floor votes · House Apr 24, 2025

How they voted

81–6

Passed · 14 other

Total votes 101

Apr 24, 2025

D Democratic30

21 Yea 9

70% Yea

R Republican71

60 Yea 6 Nay 5

84% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 28, 2025

Committee

Read by title and referred to the Legislative Bureau.

upper

May 27, 2025

Upper · Passed

Reported favorably.

upper

Apr 24, 2025

Lower · Passed

Read third time by title, amended, roll called on final passage, yeas 83, nays 7. Finally passed, title adopted, ordered to the Senate.

lower

Apr 15, 2025

Lower · Passed

Reported with amendments (13-0).

lower

Apr 14, 2025

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

Apr 4, 2025

Committee

Under the rules, provisionally referred to the Committee on Ways and Means.

lower

1 primary · 0 co-sponsors