HB 1010: TAX/AD VALOREM TAX: Requires annual reporting on amounts of ad valorem taxes collected in each parish (EN INCREASE GF EX See Note) - Louisiana

HB1010 Original → HB1010 Act 577 · 4 edits

MODERATE

This bill updates the reporting requirements for Louisiana parish tax officials and the state Tax Commission. It adds a new statute requiring parish assessors and collectors to submit detailed ad valorem tax data to the state by November 15th. It also modifies existing reporting rules to mandate that the Tax Commission include specific breakdowns of tax assessments and collections in its annual report to the Governor and Legislature.

Scope change

The bill expands the scope of reporting duties to include parish tax assessors (who previously only collectors were explicitly detailed in the new section) and adds specific data points required in the state's annual report.

REQUIREMENT

Added a new statute (R.S. 47:2058.1) requiring parish tax assessors and collectors to submit annual reports of assessed and collected ad valorem taxes to the Louisiana Tax Commission by November 15.

Modified the Tax Commission's annual report to the Governor and Legislature to include specific data points such as total assessed value by parish, total taxes assessed and collected by parish, and a breakdown by property classification.

Added a prohibition preventing the use of automatic dependent surveillance-broadcast systems for calculating, generating, or collecting ad valorem taxes.

TIMELINE

Changed the reporting deadline for the Tax Commission's communication report to the Governor and Legislature to occur no less than thirty days before the legislature meets.

HB1010 Enrolled → HB1010 Original · 3 edits

MINOR

The bill was converted from its final 'Enrolled' version to the 'Original' draft version, reverting the text to its initial state before final approval. This change removes the official 'Enrolled' status and the Governor's signature, returning the document to a draft format that includes a legislative digest and page count adjustments.

Scope change

The scope of the bill's substantive policy (requiring tax collectors to report ad valorem tax data) remains unchanged, but the document's legal status has been downgraded from an enacted law to a draft proposal.

ENFORCEMENT

Removed the 'ENROLLED' header and the Governor's approval signature, indicating the bill is no longer in its final, enacted form.

TECHNICAL

Added a 'DIGEST' section and a 'HLS' header, which are informational summaries and tracking numbers not present in the final enrolled version.

Adjusted page counts from 'Page 3 of 3' to 'Page 2 of 2' and renumbered sections to reflect the draft structure rather than the final enrolled layout.

HB1010 Reengrossed → HB1010 Enrolled · 4 edits · May 25, 2026

MODERATE

The bill was finalized and enrolled for signature, removing the legislative digest and explanatory notes that were present in the reengrossed version. The core policy provisions regarding tax reporting and surveillance bans remain unchanged.

TECHNICAL

Removed the 'Digest' section containing a summary of the bill's purpose and abstract, as this is informational and not part of the final law.

Removed the 'HLS' (House Legislative Services) tracking numbers and page count references used during the drafting process.

Added official signatures and titles for the Speaker of the House, President of the Senate, and Governor, indicating the bill has passed all legislative stages.

Updated the page count from 'Page 1 of 4' to 'Page 1 of 3' to reflect the removal of the digest section.

HB1010 Engrossed → HB1010 Reengrossed · 4 edits · May 21, 2026

MODERATE

The bill was reengrossed to expand its scope by adding parish tax assessors to the reporting requirements alongside tax collectors. It also updated the legislative citation to reflect amendments to an existing statute and introduced a new provision prohibiting the use of surveillance-broadcast data for tax purposes.

Scope change

The bill's scope expanded from requiring only tax collectors to report data to now requiring both tax assessors and tax collectors to submit specific ad valorem tax data to the Louisiana Tax Commission.

REQUIREMENT

Added a requirement for parish tax assessors to report total ad valorem property taxes assessed by classification and property list to the Louisiana Tax Commission.

Added a new prohibition preventing the use of information from automatic dependent surveillance-broadcast systems to calculate, generate, or collect ad valorem taxes.

Modified the Louisiana Tax Commission's reporting requirements to include specific breakdowns of assessed values and collections by property classification and percentage of total assessed value.

TECHNICAL

Updated the legislative citation to amend R.S. 47:1836 and enacted R.S. 47:2058.1, replacing the previous enactment-only language.

TAX/AD VALOREM TAX: Requires annual reporting on amounts of ad valorem taxes collected in each parish (EN INCREASE GF EX See Note)

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