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HB340 • 2026

TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Jason Dewitt
Last action
2026-03-09
Official status
Pending House Ways and Means - Considered 3/17/26
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

What This Bill Does

  • TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

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

Filed

Plain English: Filed 2

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
Draft

Plain English: HCAHB340 2709 1369 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

  • HCAHB340 2709 1369 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
  • 340 by Representative Dewitt 1 AMENDMENT NO.
  • 1 2 On page 1, line 18, delete "No.
  • ____" and insert "No.

Bill History

  1. 2026-03-09 H

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

  2. 2026-02-27 H

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

  3. 2026-02-24 H

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

  4. 2026-02-24 H

    Prefiled.

Official Summary Text

TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property for ad valorem tax purposes (OR SEE FISC NOTE LF RV See Note)

Current Bill Text

Read the full stored bill text 
HLS 26RS-899 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 340
BY REPRESENTATIVE DEWITT
TAX/AD VALOREM TAX: Limits the frequency of reappraisal and valuation of property
for ad valorem tax purposes
1 AN ACT
2 To amend and reenact R.S. 47:2331, relative to ad valorem taxes; to provide for reappraisal
3 of property subject to ad valorem taxation; to limit the frequency of reappraisal and
4 valuation of certain property; to provide for applicability; to provide for
5 effectiveness; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:2331 is hereby amended and reenacted to read as follows:
8 §2331. Reassessment
9 On and after January 1, 1978, all assessments of real property shall be based
10 on a reassessment of all such real property; and such real property shall be
11 reappraised at least every four five years thereafter and all assessments of personal
12 property shall be based on a reassessment of all such personal property, and such
13 personal property shall be reappraised every year thereafter.
14 Section 2. The provisions of this Act shall apply to tax years beginning on or after
15 January 1, 2027.
16 Section 3. This Act shall become effective on January 1, 2027, but only if the
17 proposed amendment of Article VII of the Constitution of Louisiana contained in the Act
18 which originated as House Bill No. ____ of this 2026 Regular Session of the Legislature is
19 adopted at a statewide election and becomes effective.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-899 ORIGINAL
HB NO. 340
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 340 Original 2026 Regular Session Dewitt
Abstract: Changes the interval for reappraisals of real property for ad valorem tax purposes
from at least every four years to at least every five years.
Present law and present constitution require that, in order to determine assessed valuation
of real property for purposes of ad valorem property taxes, the property shall be reappraised
at least once every four years.
Proposed law changes this interval from every four years to every five years.
Proposed law applies to tax years beginning on or after Jan. 1, 2027.
Effective Jan. 1, 2027, if the proposed amendment of Article VII of the Constitution of La.
contained in the Act which originated as House Bill No. ___ of this 2026 R.S. is adopted at
a statewide election and becomes effective.
(Amends R.S. 47:2331)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.