HB 287: TAX COMMISSION, STATE: Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN +$3,000,000 SG RV See Note) - Louisiana

Senate Floor Bureau Note, #3112, Foil, Adopted → HB287 Act 296 · 3 edits

MINOR

The bill was converted from a Senate floor amendment draft to an enrolled Act, formalizing its passage. The primary substantive change updates the authority for the Louisiana Tax Commission to collect interim assessment fees, extending the authorized period from July 1, 2021, to June 30, 2030. Additionally, the effective date clause was retained to specify when the law takes effect if the Governor vetoes it.

Scope change

The bill's scope remains focused on authorizing the Louisiana Tax Commission to levy and collect specific ad valorem property tax assessment fees, but the timeframe for this authority was significantly extended.

TIMELINE

The interim period for the tax commission to levy and collect assessment fees was extended from July 1, 2021, to June 30, 2030, replacing the previous end date of June 30, 2026.

TECHNICAL

The document format was updated from a 'Senate Floor Bureau Note' to an 'Enrolled' Act, indicating the bill has been passed by both houses and is ready for the Governor's signature.

REQUIREMENT

The text was updated to reflect that Representatives Beaullieu and Owen are the sponsors, whereas the previous version listed Senator Foil as the proposer of amendments.

HB287 Original → Senate Floor Bureau Note, #3112, Foil, Adopted · 2 edits

MINOR

The bill extends the Louisiana Tax Commission's authority to collect assessment fees for public service, insurance, and financial institution properties from June 30, 2026, to June 30, 2030. A Senate amendment also modified the effective date provision to ensure the law takes effect on July 1, 2026, even if the bill is vetoed by the governor and later overridden by the legislature.

Scope change

The bill's scope of authority was extended by four years, covering the period through June 30, 2030, rather than expiring on June 30, 2026.

TIMELINE

The expiration date for the Tax Commission's fee collection authority was extended from June 30, 2026, to June 30, 2030.

The effective date clause was amended to explicitly state that the Act becomes effective on July 1, 2026, regardless of whether the governor vetoes the bill and the legislature overrides the veto.

HB287 Enrolled → HB287 Original · 4 edits

MODERATE

This bill extends the authority for the Louisiana Tax Commission to charge assessment fees on public service, insurance, and financial institution properties from June 30, 2026, to June 30, 2030. The specific fee amounts remain unchanged, but the duration of this revenue-generating authority is lengthened by four years. The bill also updates the effective date language to standard procedures for bills signed by the governor or left unsigned.

Scope change

The scope of the fee authority was extended in time, applying the existing fee rates to a longer period ending in 2030 instead of 2026.

TIMELINE

Extended the expiration date for the Tax Commission's fee authority from June 30, 2026, to June 30, 2030.

Removed the specific July 1, 2026, effective date and replaced it with standard legislative language regarding gubernatorial signature or inaction.

TECHNICAL

Removed the co-sponsor name 'Owen' from the bill's authorship line, leaving only Representative Beaullieu.

Removed the Governor's approval signature line and page count from the enrolled version.

HB287 Engrossed → HB287 Enrolled · 3 edits · May 18, 2026

MINOR

The bill was finalized for the governor's signature, removing the digest and abstract that previously explained the law. The effective date provision was modified to explicitly state July 1, 2026, as the start date if the governor vetoes the bill but the legislature overrides it, while retaining the original lapse-of-time effective date if the governor does not act.

Scope change

The bill's substantive scope regarding tax fees remains unchanged; the only modification is to the procedural timeline for when the law takes effect under specific veto scenarios.

TIMELINE

The effective date clause was updated to clearly include July 1, 2026, as the implementation date if the governor vetoes the bill and the legislature approves it over the veto.

TECHNICAL

The legislative digest, abstract, and explanatory text detailing the fee amounts and extension period were removed as they are not part of the final legal text.

The document header was changed from 'ENGROSSED' to 'ENROLLED' to indicate the bill has been signed by the governor and is ready for the state archivist.

TAX COMMISSION, STATE: Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN +$3,000,000 SG RV See Note)

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