HB1010 • 2026

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

Privacy Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Daryl Deshotel
Last action: 2026-05-29
Official status: Signed by the Governor - Act 577
Effective date: Not listed

Plain English Breakdown

The candidate explanation included a provision that was not supported by the official source material. The prohibition on using ADS-B systems is mentioned in the bill text but does not seem to be directly related to the main purpose of reporting ad valorem tax data.

Ad Valorem Tax Reporting Act

This act requires parish tax assessors and collectors to report ad valorem property tax assessment and collection data annually to the Louisiana Tax Commission, which must include this information in its reports to the governor and legislature.

What This Bill Does

Requires parish tax assessors to send a yearly report of ad valorem property taxes assessed within their parish to the Louisiana Tax Commission by November 15th.
Requires parish tax collectors to send a yearly report of all ad valorem taxes collected for the previous year on taxable property in their parish to the Louisiana Tax Commission by November 15th.
Instructs the Louisiana Tax Commission to include this data in its annual reports to the governor and legislature.

Who It Names or Affects

Parish tax assessors
Parish tax collectors
The Louisiana Tax Commission

Terms To Know

Ad Valorem Taxes: Taxes based on the value of a property or item.
Louisiana Tax Commission: A state agency responsible for overseeing tax laws and regulations in Louisiana.

Limits and Unknowns

The bill does not specify what happens if parish assessors or collectors fail to submit their reports on time.
It is unclear how the data will be used by the governor and legislature beyond providing information about ad valorem tax assessments and collections.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

House Floor Amendment #4059 Deshotel Adopted

Adopted

Plain English: HFAHB1010 4145 4059 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Deshotel to Engrossed House Bill No.

HFAHB1010 4145 4059 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Deshotel to Engrossed House Bill No.
1010 by Representative Deshotel 1 AMENDMENT NO.
1 2 On page 1, after line 18, insert the following: 3 "C.
No person or entity shall use information broadcast or collected by 4 automatic dependent surveillance-broadcast systems as a means for calculating, 5 generating, and collecting ad valorem taxes." Page 1 of 1 CODING: Words in struck through type are deletions from existing law; words underscored are additions.

House Floor Amendment #3858 Deshotel Adopted

Adopted

Plain English: HFAHB1010 2709 3858 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Deshotel to Engrossed House Bill No.

HFAHB1010 2709 3858 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Deshotel to Engrossed House Bill No.
1010 by Representative Deshotel 1 AMENDMENT NO.
1 2 On page 1, line 2, after "To" and before "enact" insert "amend and reenact R.S.
47:1836 and 3 to" 4 AMENDMENT NO.

House Committee Amendment #3218 W&M Adopted

Adopted

Plain English: HCAHB1010 2709 3218 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

HCAHB1010 2709 3218 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
1010 by Representative Deshotel 1 AMENDMENT NO.
1 2 On page 1, line 9, after "before" and before "of each year," delete "January thirty-first" and 3 insert "November fifteenth" Page 1 of 1 CODING: Words in struck through type are deletions from existing law; words underscored are additions.

Bill History

2026-05-29 H
Effective date: 08/01/2026.
2026-05-29 H
Signed by the Governor. Becomes Act No. 577.
2026-05-26 H
Sent to the Governor for executive approval.
2026-05-25 S
Signed by the President of the Senate.
2026-05-25 H
Enrolled and signed by the Speaker of the House.
2026-05-25 H
Received from the Senate without amendments.
2026-05-21 S
Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-05-13 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-05-12 S
Read by title and referred to the Legislative Bureau.
2026-05-11 S
Reported favorably.
2026-04-22 S
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
2026-04-21 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-04-20 H
Read third time by title, amended, roll called on final passage, yeas 97, nays 0. Finally passed, title adopted, ordered to the Senate.
2026-04-20 H
Called from the calendar.
2026-04-13 H
Scheduled for floor debate on 04/20/2026.
2026-04-13 H
Notice given.
2026-04-13 H
Read by title, returned to the calendar.
2026-04-09 H
Scheduled for floor debate on 04/13/2026.
2026-04-08 H
Read by title, amended, ordered engrossed, passed to 3rd reading.
2026-04-07 H
Reported with amendments (13-0).
2026-03-26 H
Read by title, under the rules, referred to the Committee on Ways and Means.
2026-03-25 H
Read by title. Lies over under the rules.

Official Summary Text

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

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 5772026 Regular Session
HOUSE BILL NO. 1010
BY REPRESENTATIVE DESHOTEL
1 AN ACT
2 To amend and reenact R.S. 47:1836 and to enact R.S. 47:2058.1, relative to ad valorem
3 taxes; to provide for duties of parish tax assessors and collectors; to require parish
4 tax assessors and collectors to report certain ad valorem tax assessment and
5 collection data to the Louisiana Tax Commission; to require the commission to
6 include the data in certain reports; to provide for reports of the commission to the
7 governor and the legislature; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:1836 is hereby amended and reenacted and R.S. 47:2058.1 is
10 hereby enacted to read as follows:
11 §1836. Studies and reports
12 A. In addition to the duties prescribed elsewhere in this Title, the tax
13 commission shall examine carefully into all cases where evasion or violation of the
14 laws for assessment and taxation of property is alleged, complained of or discovered,
15 and ascertain wherein existing laws are defective or are improperly or negligently
16 administered.
17 B. The tax commission shall also investigate the tax systems of other states
18 and countries and formulate and recommend such legislation as may be deemed
19 expedient to prevent evasion of assessment and secure just and equal taxation.
Page 1 of 3
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are additions.
HB NO. 1010 ENROLLED
1 C.(1) The tax commission shall transmit to the governor and to each member
2 of the legislature, not less than thirty days before the meeting of the legislature, a
3 communication report setting forth, in an abbreviated, clear and concise form such
4 facts drawn from the tax commission's general report as may be instructive to the
5 members in regard to existing conditions or needed legislation. The report to the
6 governor and members of the legislature shall include, at minimum, all of the
7 following:
8 (a) The total assessed value of taxable property by parish.
9 (b) The total amount of ad valorem taxes assessed by parish.
10 (c) The total amount of ad valorem taxes collected by parish.
11 (d) A breakdown of the taxes assessed by property classification, including
12 but not limited to residential, commercial, industrial, and public service property.
13 (e) Ad valorem tax collection amounts by parish in comparison to the total
14 assessed value of property in the parish, expressed as a percentage.
15 (2) The tax commission may include in the report required by this
16 Subsection any additional data or analysis as it deems necessary to provide a
17 comprehensive understanding of ad valorem tax assessments and collections.
18 * * *
19 §2058.1. Report of assessed values and collections data
20 A.(1) On or before November fifteenth of each year, the assessor of each
21 parish shall provide to the Louisiana Tax Commission a report of the total amount
22 of ad valorem property taxes assessed within the parish for the preceding tax year.
23 The assessor shall itemize the report by property classification and by property listed
24 in accordance with R.S. 47:1957.
25 (2) On or before November fifteenth of each year, the tax collector of each
26 parish shall provide to the Louisiana Tax Commission a report of the total amount
27 of all ad valorem taxes collected for the preceding tax year on all taxable property
28 within the parish.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 1010 ENROLLED
1 B. The Louisiana Tax Commission shall include the information received
2 pursuant to this Section in each report issued in accordance with the requirements of
3 R.S. 47:1836.
4 C. No person or entity shall use information broadcast or collected by
5 automatic dependent surveillance-broadcast systems as a means for calculating,
6 generating, and collecting ad valorem taxes.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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are additions.