TAX/TAX REBATES: Authorizes rebates of ad valorem taxes in West Feliciana Parish under certain conditions

Education Taxes

Enacted

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

Sponsor: Jeremy LaCombe
Last action: 2026-05-29
Official status: Signed by the Governor - Act 434
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Tax Rebates for West Feliciana Parish

This act allows the West Feliciana Parish Government, School Board, and Law Enforcement District to create a tax rebate program for property owners starting from January 1, 2027.

What This Bill Does

Allows the West Feliciana Parish Government, School Board, and Law Enforcement District to start a tax rebate program.
Requires that any rebate must be given as a credit against future ad valorem taxes, not as cash or another form of payment.
Sets up a meeting for officials to decide on the amount of the rebate each year before June 30th.
Makes sure that all three officials (the parish president, school board president, and sheriff) must agree unanimously to give out any rebates.

Who It Names or Affects

Property owners in West Feliciana Parish who pay ad valorem taxes.
The West Feliciana Parish Government, School Board, and Law Enforcement District.

Terms To Know

Ad Valorem Taxes: Taxes based on the value of property or goods.
Rebate: A refund or reduction in taxes given back to taxpayers under certain conditions.

Limits and Unknowns

The rebate program will only start for tax year beginning January 1, 2027.
Only applies to West Feliciana Parish and does not affect other parishes.

Amendments

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

House Committee Amendment #3916 MPC Adopted

Adopted

Plain English: HCAHB466 552 3916 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Municipal, Parochial and Cultural Affairs to Original House Bill No.

HCAHB466 552 3916 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Municipal, Parochial and Cultural Affairs to Original House Bill No.
466 by Representative LaCombe 1 AMENDMENT NO.
1 2 On page 1, line 4, after "program;" and before "to provide" insert "to make implementation 3 of the rebate subject to approval by certain tax recipient bodies;" 4 AMENDMENT NO.
2 5 On page 1, at the beginning of line 5, insert "other" 6 AMENDMENT NO.

House Committee Amendment #3835 MPC Draft

Draft

Plain English: HCAHB466 552 3835 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Municipal, Parochial and Cultural Affairs to Original House Bill No.

HCAHB466 552 3835 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Municipal, Parochial and Cultural Affairs to Original House Bill No.
466 by Representative LaCombe 1 AMENDMENT NO.
1 2 On page 1, line 4, after "program;" and before "to provide" insert "to make implementation 3 of the rebate subject to approval by certain tax recipient bodies;" 4 AMENDMENT NO.
2 5 On page 1, at the beginning of line 5, insert "other" 6 AMENDMENT NO.

Bill History

2026-05-29 H
Effective date: 01/01/2027.
2026-05-29 H
Signed by the Governor. Becomes Act No. 434.
2026-05-25 H
Received from the Senate without amendments.
2026-05-25 H
Enrolled and signed by the Speaker of the House.
2026-05-22 H
Sent to the Governor for executive approval.
2026-05-21 S
Signed by the President of the Senate.
2026-05-20 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.
2026-04-27 S
Read second time by title and referred to the Committee on Local and Municipal Affairs.
2026-04-22 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-04-22 H
Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, title adopted, ordered to the Senate.
2026-04-21 H
Scheduled for floor debate on 04/22/2026.
2026-04-20 H
Read by title, amended, ordered engrossed, passed to 3rd reading.
2026-04-16 H
Reported with amendments (12-0).
2026-03-09 H
Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.
2026-02-27 H
First appeared in the Interim Calendar on 2/27/2026.
2026-02-26 H
Under the rules, provisionally referred to the Committee on Municipal, Parochial and Cultural Affairs.
2026-02-26 H
Prefiled.

Official Summary Text

TAX/TAX REBATES: Authorizes rebates of ad valorem taxes in West Feliciana Parish under certain conditions

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 4342026 Regular Session
HOUSE BILL NO. 466
BY REPRESENTATIVE LACOMBE
1 AN ACT
2 To enact R.S. 33:2759, relative to ad valorem taxation in West Feliciana Parish; to authorize
3 an ad valorem tax rebate program in the parish; to provide for functions of tax
4 recipient bodies in the parish with respect to the rebate program; to make
5 implementation of the rebate subject to approval by certain tax recipient bodies; to
6 provide for other conditions and requirements; to provide for applicability; to
7 provide for effectiveness; and to provide for related matters.
8 Notice of intention to introduce this Act has been published
9 as provided by Article III, Section 13 of the Constitution of
10 Louisiana.
11 Be it enacted by the Legislature of Louisiana:
12 Section 1. R.S. 33:2759 is hereby enacted to read as follows:
13 §2759. West Feliciana Parish; rebate of ad valorem taxes
14 A. Notwithstanding any law to the contrary, the West Feliciana Parish
15 Government, West Feliciana Parish School Board, and West Feliciana Parish Law
16 Enforcement District may implement a rebate program through which taxpayers may
17 be awarded a rebate of certain amounts of ad valorem taxes paid by property owners.
18 The rebate program shall be subject to the conditions and requirements provided in
19 this Section.
20 B. The rebate provided for in this Section may only be granted in the form
21 of a credit against a subsequent year's ad valorem tax liability, expressed as a
22 percentage of the tax liability, but only against taxes levied by the West Feliciana
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 466 ENROLLED
1 Parish Government, West Feliciana Parish School Board, and West Feliciana Parish
2 Law Enforcement District.
3 C.(1) The president of West Feliciana Parish Government, the president of
4 the West Feliciana Parish School Board, and the sheriff of West Feliciana Parish
5 shall meet to determine the rebate, if any, to be issued.
6 (2) The meeting shall be called by the parish president, held at the parish
7 council chambers on or before June thirtieth of each year, and conducted in
8 accordance with the Open Meetings Law, with the parish president serving as the
9 presiding officer.
10 (3) The percentage rebate shall only become effective upon the unanimous
11 vote of the president of West Feliciana Parish Government, the president of the West
12 Feliciana Parish School Board, and the sheriff of West Feliciana Parish at the
13 meeting.
14 (4) The sheriff of West Feliciana Parish shall apply the percentage rebate
15 approved, if any, on the final ad valorem tax bill for each property prior to issuing
16 those bills.
17 Section 2. The first tax year in which rebates may be issued pursuant to the
18 provisions of this Act shall be the tax year beginning on January 1, 2027.
19 Section 3. This Act shall become effective on January 1, 2027.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.