SB 73 Louisiana Senate · 2026 Regular Session

TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EN NO IMPACT See Note)

SB 73 repeals two specific sections from prior Louisiana tax laws: Section 4 of Act 774 (2024) and Section 5 of Act 411 (2025), both concerning ad valorem tax assessment, payment, and allocation rules. The bill does not create new tax policies but removes existing provisions from previous legislation. It directly affects how ad valorem tax regulations are structured in Louisiana law, though no specific taxpayer groups are identified as being newly impacted. The bill is procedural, with no substantive changes to tax rates or obligations. It will take effect upon gubernatorial approval or automatic enactment as specified in Louisiana law.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

Mar 2026

House Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Feb 19, 2026 Signed Apr 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB73 Original → SB73 Act · 5 edits

MODERATE

This bill transitions the official status of Senate Bill 73 from a draft proposal to an enacted law, changing the header from 'Original' to 'Enrolled' and adding signatures from the Senate President, House Speaker, and Governor. It formally repeals specific sections of previous tax lien acts, finalizing the legislative intent to remove those prior provisions.

Scope change

The bill's scope remains focused on tax lien processes, but its legal status changes from a proposed amendment to an active statute that explicitly repeals earlier laws.

TECHNICAL

Removed draft headers, legislative service digests, and explanatory notes indicating the bill was a proposal.

Added official signatures and titles for the Senate President, House Speaker, and Governor to certify the bill as an enacted act.

Changed the document title from 'Original' to 'Enrolled' and updated page counts to reflect the final version.

SCOPE

Removed the original digest text that summarized the proposed repeal of tax lien sections.

Removed the original digest text that stated the proposed law would repeal specific sections of Acts from 2024 and 2025.

Floor votes · Senate Mar 17, 2026 · House Apr 28, 2026

How they voted

39–0

Passed

Total votes 39

Mar 17, 2026

D Democratic11

11 Yea

100% Yea

R Republican28

28 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 28, 2026

Lower · Passed

Read third time by title, roll called on final passage, yeas 93, nays 0. Finally passed, ordered to the Senate.

lower

Apr 22, 2026

Introduced

Reported without Legislative Bureau amendments.

lower

Apr 21, 2026

Lower · Passed

Reported favorably (13-0). Referred to the Legislative Bureau.

lower

Mar 23, 2026

Committee

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

lower

Mar 17, 2026

Upper · Passed

Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

upper

Mar 10, 2026

Upper · Passed

Reported favorably.

upper

Mar 9, 2026

Committee

Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

upper

1 primary · 0 co-sponsors