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HB287 • 2026

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)

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)

Taxes
Enacted

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

Sponsor
Beau Beaullieu
Last action
2026-05-22
Official status
Signed by the Governor - Act 296
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details about the amount of fees to be collected or changes to the fee structure beyond extending the authority period.

Louisiana Tax Commission Property Assessment Fees Extension

This act extends the Louisiana Tax Commission's authority to collect fees for property assessments until June 30, 2030.

What This Bill Does

  • Extends the period during which the Louisiana Tax Commission can charge fees for property assessments from July 1, 2026, to June 30, 2030.

Who It Names or Affects

  • The Louisiana Tax Commission
  • Property owners who are assessed fees for property assessments

Terms To Know

Ad valorem property tax
A type of tax based on the value of a property.
Effective date
The date when a law or regulation begins to be enforced.

Limits and Unknowns

  • Does not specify how much in fees will be collected.
  • Only extends existing authority and does not change the current fee structure.

Amendments

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

Plain English: The amendment changes the start date for new fees imposed by the Louisiana Tax Commission from when the governor signs the bill to July 1, 2026.

  • Changes the effective date of the tax commission's authority to impose certain property assessment fees from the governor's signature to July 1, 2026.
  • The amendment text does not provide details on how the fee amounts will be adjusted or if they remain at .0004% for public service properties, .0003% for insurance companies, and .0003% for financial institutions after June 30, 2026.

Plain English: 2026 Regular Session Sequence: 1234 HBS AMENDED BY SENATE TO BE CONCURRED IN HB 287 BY BEAULLIEU CONCUR IN SENATE AMENDMENTS Date: 5/13/2026 Time: 2:32:52 PM ROLL CALL The roll was called with the following result: YEAS Mr.

  • 2026 Regular Session Sequence: 1234 HBS AMENDED BY SENATE TO BE CONCURRED IN HB 287 BY BEAULLIEU CONCUR IN SENATE AMENDMENTS Date: 5/13/2026 Time: 2:32:52 PM ROLL CALL The roll was called with the following result: YEAS Mr.
  • Speaker Adams Amedee Bacala Bagley Bamburg Bayham Beaullieu Berault Billings Boudreaux Bourriaque Boyd Boyer Brass Braud Broussard Butler Carlson Carrier Carter, R.
  • Carter, W.
  • Carver Chassion Chenevert Cox Crews Deshotel Dewitt Dickerson Domangue Edmonston Farnum Firment Fisher Fontenot Freeman Freiberg Gadberry Galle Geymann Glorioso Green Hebert Henry, C.

Bill History

  1. 2026-05-22 H

    Effective date: 07/01/2026.

  2. 2026-05-22 H

    Signed by the Governor. Becomes Act No. 296.

  3. 2026-05-19 H

    Sent to the Governor for executive approval.

  4. 2026-05-18 S

    Signed by the President of the Senate.

  5. 2026-05-18 H

    Enrolled and signed by the Speaker of the House.

  6. 2026-05-13 H

    Read by title, roll called, yeas 94, nays 0. The Senate amendments, having received two-thirds vote of the elected members, were concurred in.

  7. 2026-05-12 H

    Scheduled for concurrence on 05/13/2026.

  8. 2026-05-12 H

    Received from the Senate with amendments.

  9. 2026-05-11 S

    Senate floor amendments read and adopted. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

  10. 2026-04-29 S

    Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

  11. 2026-04-28 S

    Read by title and referred to the Legislative Bureau.

  12. 2026-04-27 S

    Reported favorably.

  13. 2026-03-25 S

    Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

  14. 2026-03-24 S

    Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.

  15. 2026-03-24 H

    Read third time by title, roll called on final passage, yeas 99, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.

  16. 2026-03-23 H

    Scheduled for floor debate on 03/24/2026.

  17. 2026-03-18 H

    Read by title, ordered engrossed, passed to 3rd reading.

  18. 2026-03-17 H

    Reported favorably (16-0).

  19. 2026-03-09 H

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

  20. 2026-02-27 H

    First appeared in the Interim Calendar on 2/27/2026.

  21. 2026-02-24 H

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

  22. 2026-02-24 H

    Prefiled.

Official Summary Text

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)

Current Bill Text

Read the full stored bill text
ENROLLED
2026 Regular Session
HOUSE BILL NO. 287
BY REPRESENTATIVES BEAULLIEU AND OWEN
1 AN ACT
2 To amend and reenact R.S. 47:1838(introductory paragraph), relative to ad valorem property
3 tax assessments by the Louisiana Tax Commission; to extend authority for the
4 imposition of certain assessment fees; to provide for an effective date; and to provide
5 for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1838(introductory paragraph) is hereby amended and reenacted
8 to read as follows:
9 §1838. Fees
10 The tax commission is hereby authorized on an interim basis for the period
11 beginning on July 1, 2021 July 1, 2026, and ending on June 30, 2026 June 30, 2030,
12 to levy and collect the following fees in connection with services performed by the
13 commission:
14 * * *
15 Section 2. This Act shall become effective on July 1, 2026, if vetoed by the
16 governor and subsequently approved by the legislature, this Act shall become effective on
17 the day following such approval by the legislature or July 1, 2026.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 1 of 1
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.